Cut-off checks that matter for trading companies around Tainan
Trading businesses in southern Taiwan often ship through bonded facilities or third-party logistics yards. Revenue cut-off then hinges on when risk and title pass, not when the invoice printer runs.
Sample the last week of the period and the first week of the next. Match delivery notes, bills of lading, and customer acceptance where contracts require it. A clean invoice date alone is not enough.
Watch for habit-based invoice dating: some sales teams backdate invoices to meet monthly targets. Walk through a few late-period sales with warehouse staff, not only with accounting.
Document the sample in the evidence register with photo or scan references of the supporting shipping papers. That pack travels cleanly into both internal review and external audit requests.