高顿网校USCPA责任小编在此为各位学员提供以下美国CPA考试考点相关内容，希望能够给大家带来帮助！
　　Documents should be prepared before an invoice is approved for payment
　　付款前应准备的资料
　　The purchase order, receiving report, and vendor invoice should be compared before invoice is approved for payment. T
　　Instructor’s tips:
　　This procedure to ensure that the company does not pay foods that were no ordered or that were ordered but not received.
　　This procedure represents segregation of duty also, authorization for payment and record keeping responsibilities are segregated.
　　小编温馨寄语：所有的成功都不是一蹴而就的，而是万分的努力与汗水。

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高顿网校特别提醒：已经报名2014年USCPA 考试的考生可按照复习计划有效进行！另外，高顿网校2013年USCPA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
 
　　报考指南：2014年USCPA报考指南 
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