下列选项中，不属于针对应付账款的实质性程序的是（ ）。
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Pierce owed Duke USD3,000. Pierce contracted with Lodge to paint Lodge's house and Lodge agreed to pay Duke USD3,000 to satisfy Pierce's debt. Pierce painted Lodge's house but Lodge did not pay Duke the USD3,000. In a lawsuit by Duke against Pierce and Lodge, who will be liable to Duke?
A Lodge only. B Pierce only. C Both Pierce and Lodge. D Neither Pierce nor Lodge.
2 .在固定资产审计中，注册会计师实地检查的重点是（ ）。
A 本期减少的重要固定资产 B 本期新增加的重要固定资产 C 已经计提完折旧的固定资产 D 闲置的固定资产
3 .EG Door Co., a manufacturer of custom exterior doors, verbally contracted with Art Contractors to design and build a USD2,000 custom door for a house that Art was restoring. After EG had completed substantial work on the door, Art advised EG that the house had been destroyed by fire and Art was canceling the contract. EG finished the door and shipped it to Art. Art refused to accept delivery. Art contends that the contract cannot be enforced because it violated the Statute of Frauds by not being in writing. Under the Sales Article of the UCC, is Art's contention correct?
A No, because the cancellation of the contract was not made in writing. B Yes, because the contract cannot be fully performed due to the fire. C No, because the goods were specially manufactured for Art and cannot be resold in EG's regular course of business. D Yes, because the contract was not in w...
4 .关于实地检查固定资产的说法中，正确的是（ ）。
A 首次接受审计，应当适当减小检查范围 B 连续审计的情况下，应扩大检查范围 C 注册会计师进行实地检查的观察范围为本期增加的固定资产 D 被审计单位内部控制的情况会影响到固定资产实地检查的观察范围
5 .Under the Sales Article of the UCC, a firm offer will be created only if the:
A Offer is made by a merchant in a signed writing. B Offeree gives some form of consideration. C Offeree is a merchant. D Offer states the time period during which it will remain open.
7 .On May 2, Mason orally contracted with Acme Appliances to buy for USD480 a washer and dryer for household use. Mason and the Acme salesperson agreed that delivery would be made on July 2. On May 5, Mason telephoned Acme and requested that the delivery date be moved to June 2. The Acme salesperson agreed with this request. On June 2, Acme failed to deliver the washer and dryer to Mason because of an inventory shortage. Acme advised Mason that it would deliver the appliances on July 2 as originally agreed. Mason believes that Acme has breached its agreement with Mason. Acme contends that its agreement to deliver on June 2 was not binding. Acme's contention is:
A Correct, because Mason is not a merchant and was buying the appliances for household use. B Incorrect, because Acme's agreement to change the delivery date is a firm offer that cannot be withdrawn by Acme. C Correct, because the agreement to change the delivery date was not in writing. D Incorrect...
8 .从总体上看，生产与存货循环的内部控制，下列表述中错误的是（ ）。
A 包括存货的内部控制 B 包括成本会计制度的内部控制 C 包括费用类内部控制 D 存货的内部控制可概括为数量和计价两个关键因素的控制
9 .Under the Sales Article of the UCC, when a contract for the sale of goods stipulates that the seller ship the goods by common carrier "FOB purchaser's loading dock," which of the parties bears the risk of loss during shipment?
A The purchaser, because title to the goods passes at the time of shipment. B The purchaser, because risk of loss passes when the goods are delivered to the carrier. C The seller, because risk of loss remains with the seller until the goods are accepted by the purchaser. D The seller, because risk o...
10 .检查生产通知单的顺序编号是否完整主要证实的认定是（ ）。
A 完整性 B 发生 C 计价和分摊 D 准确性
