下列情形中，不得开具增值税专用发票的有：
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1 .When using confirmations to provide evidence about the completeness assertion for accounts payable, the appropriate population most likely would be:
A Amounts recorded in the accounts payable subsidiary ledger. B Vendors with whom the entity has previously done business. C Payees of checks drawn in the month after the year-end. D Invoices filed in the entity's open invoice file.
2 .12月31日，甲公司可供出售金融资产的会计处理，正确的为：
A 借记“资产减值损失”5万元 B 借记“其他综合收益”5万元 C 贷记“其他综合收益”5万元 D 贷记“可供出售金融资产—公允价值变动”5万元
3 .Which of the following controls most likely would be effective in offsetting the tendency of sales personnel to maximize sales volume at the expense of high bad debt write-offs?
A Subsidiary accounts receivable records are reconciled to the control account by an employee independent of the authorization of credit. B Employees involved in the credit-granting function are separated from the sales function. C Shipping documents and sales invoices are matched by an employee who...
4 .6月1日的销售业务，对财务报表产生的影响有：
A 使资产增加43400元 B 使资产增加22800元 C 使营业利润增加16000元 D 使营业利润增加40000元
5 .Which of the following questions would most likely be included in an internal control questionnaire concerning the completeness assertion for purchases?
A Is the unpaid voucher file periodically reconciled with inventory records by an employee who does not have access to purchase requisitions? B Is an authorized purchase order required before the receiving department can accept a shipment or the vouchers payable department can record a voucher? C Ar...
7 .Which of the following circumstances most likely would cause an auditor to suspect that there are material misstatements in an entity's financial statements?
A Cash transactions are electronically processed and recorded, leaving no paper audit trail. B Significant differences between the physical inventory count and the accounting records are not investigated. C The entity's management places no emphasis on meeting publicized earnings projections. D Mont...
8 .采用成本法核算的长期股权投资的是：
A 投资企业能够对被投资单位实施控制的股权投资 B 投资企业能够对被投资单位实施重大影响的股权投资 C 企业合并取得的长期股权投资 D 投资企业能够对被投资单位实施共同控制的股权投资 E 投资企业对被投资单位不具有共同...
9 .The most likely result of ineffective internal control policies and procedures in the revenue cycle is that:
A Fictitious transactions could be recorded, causing an understatement of revenues and overstatement of receivables. B Omission of shipping documents could go undetected, causing an understatement of inventory. C Irregularities in recording transactions in the subsidiary accounts could result in a d...
10 .An auditor would least likely use computer software to:
A Assess EDP control risk. B Construct parallel simulations. C Access client data files. D Prepare spreadsheets
