acca f3考试考什么呢？小编给大家整理了关于f3科目的常考知识点。快来看一看吧！
1. Debit note A document sent by a customer to a supplier in respect of goods returned or an overpayment made. It is a formal request for the supplier to issue a credit note.
Credit note A document sent by a supplier to a customer in respect of goods returned or overpayments made by the customer. It is a 'negative' invoice. This is discussed further below.
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3. Petty Cash：
Petty cash must be 'topped up' (补足)from time to time with cash from the business bank account. A typical layout follows.
• Imprest system：
Under what is called the imprest system, the amount of money in petty cash is kept at an agreed sum or 'float' . This is called the imprest amount. Any expenditure must be evidenced by an expense receipt and the petty cashier will attach a petty cash voucher to each expense.
