[单选题] 提问人:匿名网友 提问时间:2021-08-24

注册会计师对甲公司2012年的付款交易实施截止测试,下列说法中不正确的是( )。


A .确定期末最后签署的支票的号码,确保其后的支票支付未被当做本期的交易予以记录
B .追踪付款至期后的银行对账单,确定其在期后的合理期间内被支付
C .询问期末已签署但尚未寄出的支票,考虑该项支付是否应在本期冲回,计入下一会计期间
D .选择已记录采购的样本,检查相关的商品验收单,保证交易已经计入正确的会计期间

提问人:匿名网友 提问时间:2021-08-24

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