Trial

Revenue
1. sales prices
2. income
3. rate and volume
4. exclude
PPE
Addition
1. cast and agree the total to TB and FS, accuracy and completeness
2. physical
3. cost
Depreciation
4. charges
5. changes
6. total calculation
7. recalculate
Disposal
8. sale proceeds
9. remove
10. recalculate
Revaluation
11. valuation report
12. valuer
13. recalculate
R&D
1. cast and agree
Capitalize
2. feasibility report
3. expenditure, stage
Amortization
4. rate
5. total calculation
6. recalculate
disclosure
7. notes
Inventory
1. cast and agree
2. inventory count
Original value
3. retailer
4. manufacture
Written down
5. slow-moving
6. destroyed
7. scrap
8. NRV
9. Cut-off
WIP
10. completeness level
11. valuation
12. standard, often
13. breakdown
Trade receivable
计提 allowance
1. identify, asses
2. credit controller
3. recalculate, adequate
识别
4. correspondence
期后
5. after date cash receipts
不计提
6. providing against
应收周转天数上升
7. maintain

Provision
1. present obligation, past event
2. probability
3. cast and agree

Contingent asset

Trade payable

Shares
Bank loan
1. Direct confirmation
2. loan agreement
3. loan proceeds
4. cash outflow
5. recalculate

Bank balance
1. bank confirmation
2. outstanding deposits
3. unpresented cheque
4. reconciliation

Payroll
1. cast and agree
2. after date payment
3. written presentation
4. service contracts or board minutes
5/6. pre/post