consolidated cash balance in all subs and divs' bank accounts
-specialday(Joyce);
2012-2-13(#61872@41)
明白了。看来我也是你说的个别的会计师的一员了。就是分类帐的和要与总帐相等,是这么回事吧。sub a cash bal is $50, sub b cash bal is $20. total is $70。这个$70应该是在bs上显示阿。或者我哪里理解错了?还请指点。
-wolaiziguangxi(guangxi);
2012-2-13(#61873@41)
我的理解是:高个美女CA认为 bank statements上的consolidated banlance 应该和公司帐上的consolidated cash balance 一致,实际上因为记账时间不同经常不一致,That is why we make bank reconciliation at a month/year end closing.
-prettyemily(米粒);
2012-2-13(#61876@41)
我还以为“consolidated cash balance in all subs and divs' bank accounts ”是指各分类帐的余额,原来是bank statement bal,不是bank account bal。如果是前者,那就需要做那些对帐,如果后者,应该一直都是相等的。
-wolaiziguangxi(guangxi);
2012-2-13(#61877@41)
Similar experience. An auditor from KPMG once had a quesiton for me: why the RITC on hydro we recorded is 8%, not 13%......silent.....
-xiaoshuwang(little bird);
2012-2-14(#61926@41)
Lots of field auditors are not-experienced one especially in big 4. 1-3 years' experience after CA, and not exposure to variety of business, more important, NO time to do research and continuous education......
-homedream(古风);
2012-2-14(#61932@41)
agree. Being an auditor is not an easy job.. not only deal with tough clients sometimes, but need to handle long hrs.
-readingbook(chinacanada);
2012-2-14(#61933@41)