備考ACCA考試并不是一天兩天的事情，學員要掌握ACCA知識才能更好的參加考試。ACCA考試的備考ACCA考試，Sales cycle是考點嗎？

Sales cycle是ACCA考試的知識點，學員要重視學習的過程，不僅要掌握知識點的涵義，更需要能夠?qū)W會運用才可以。

Control objective 控制目標

1) Ensure that orders are only accepted if goods are available to be ?processed for customers

2) Ensure that sales discounts are only provided to valid customers

3) Ensure that goods are not supplied to poor credit risks.

4) Ensure that goods are despatched for all orders on a timely basis

5) Ensure that goods are despatched correctly to customers and that they are ?of an adequate quality.

6) Ensure that all goods despatched are correctly invoiced.

7) Ensure completeness of income for goods despatched.

8) Ensure that all orders are recorded completely and accurately.

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