What does the term “ghost employee” mean?
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1 .Which of the following stages of a purchase cycle are in the correct order?
A Purchase order, purchase requisition, goods received, payment made B Purchase requisition, purchase order, goods received, payment made C Purchase order, goods received, purchase requisition, payment made D Purchase order, payment made, goods received, purchase requisition
2 .The overall objective of ________ is to ensure all goods and services dispatched are correctly__________ and processed.Which words, in correct order, correctly complete this sentence?
A Sales, invoiced B Logistics, handled C Marketing, researched D Payroll, managed by people
3 .In a classic inventory system, regular inventory counts take place and require computerisedsystems. In contrast, in a perpetual inventory system, annual inventory counts take place thesame day of every year.Is the above statement True or False?
A True B False
4 .Which of the following contains a correct list of inventory categories?
A Work-in-progress, incomplete goods, finished goods B Un-processed materials, finished goods, processed materials C Raw materials, work in progress, finished goods D Uncompleted goods, finished materials, goods held for resale
5 .John carries out a credit check on an order before giving authorisation to the warehousemanager who carries out a final check on the order and the goods. All internaldocumentation, except the order, is pre-numbered in sequential order.Which cycle is being described?
A Purchases B Wages C Sales D Cash
7 .Which one of the following sets are control activities?
A Authorisation, segregation of duties, cut-off B Performance reviews, physical controls, accuracy C Authorisation, information processing, segregation of duties D Performance reviews, recorded assets, cut-off
8 .“What if analysis” is most commonly used with which one of the following softwarepackages?
A Spreadsheets B Database management systems C Word processing D Graphics presentation
9 .正大公司上年度资金平均占用额为200万元，其中不合理的部分是10万元，预计本年度销售额增长率为5%，资金周转速度降低7%，则本年度资金需要量为（ ）万元。
A 213.47 B 185.54 C 193.14 D 167.87
10 .在下列个别资本成本计算中，除了贴现模式，还有其他方法的有（ ）。
A 公司债券资本成本 B 普通股资本成本 C 留存收益资本成本 D 融资租赁资本成本
