2019河南国家电网校园招聘考试会计知识点（十一）

 Exception 虽然是例外、异常的意思，但注意，但它本身是财务方面的报告，不是公司只要有异常都用它，题目中让我们选 Exception reports 的情境时可能会出现和财务无关的迷惑选项 Module:

A module is a program which deals with one particular part (专门处理某一部分) of a computerized business accounting system.

SOFP (资产负债表)：

Statement of financial position:

Give a true and fair view of state of affairs of the company as at(在报告的时点上公司的资产状况，是时点数)the end of the financial year.

在资产负债表上能看到的信息：公司的资产以及负债情况，流动性等

P&L (利润表)：

Statement of comprehensive income/income statement/profit or loss

Give a true and fair view of the profit or loss of the company for (在报告期间的损益，是时段数) the financial year

在利润表上能看到的信息：公司的收入成本和费用

Internal control & internal check (内部控制)

An internal control is any action taken by management to enhance the likelihood that established objectives and goals will be achieved.

提高实现目标的可能性

Internal check (内部检查)