下列各项中，属于销售与收款业务循环审计中应予以关注的环节有：
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1 .下列各项中，属于对销售与收款业务循环进行内部控制测试的有：
A 了解发送货物与开票职责是否相互分离 B 选取部分客户寄发询证函 C 抽查账龄分析表，检查其是否定期编制 D 依据账龄分析表分析确定应收账款的可收回金额 E 验证坏账冲销是否经授权人批准
2 .审计人员对销售与收款循环进行内部控制测评的内容有：
A 发函询证应收账款 B 检查是否按期编制应收账款账龄分析表 C 实地观察不相容职务划分情况 D 审查销售发票是否经过授权批准 E 抽查验证营业收入账务处理的正确性
3 .Which of the following is NEVER consistent with the objective of maximisingshareholder wealth?
A Following corporate social responsibility B Increasing sales levels C Satisficing D Paying dividends
4 .典型的销售与收款循环包括的业务活动有：
A 处理客户订单 B 验收商品并确认债务 C 批准赊销 D 发运商品 E 定期对账和催收款项
5 .In which of the following principal/agent relationships is the principal named second?
A Shareholders and managers B Customers and the company C Shareholders and debt-holders D Employers and employees
7 .Which of the following is a sign that a company is failing to maximise shareholderwealth?
A Management has challenging performance bonuses B Investment decisions are evaluated on the basis of their net present value C The company has not diversified its operations D Financing of the company is via equity finance alone
8 .下列关于建设用地使用权的相关说法中不正确的是（ ）。
A 建设用地使用权转让 B 建设用地使用权的转让，自交付时发生效力 C 国家机关用地和军事用地，确属必要的可以由县级以上人民政府依法批准划拨 D 以无偿划拨方式取得的建设用地使用权，除法律
9 .Which of the following are not usually considered to be agency costs?
A Costs associated with giving share options to managers B Costs of monitoring managers C Costs of obtaining a listing on the stock exchange D Costs of divergent behaviour by managers
10 .在销售与收款循环中，根据内部控制要求，应当相互独立的职责有：
A 发送货物与登记销售收入 B 发送货物与开具发票 C 接收客户订单与填制销货单 D 批准坏账与收取货款 E 收取货款与登记应收账款
