企业规定向客户寄送事先连续编号的销售发票的目的是（ ）。
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 .Which of the following services performed by another entity would not be considered to be part of the client's information system?
A Processing of the client's accounting transactions by an electronic data processing service center. B Initiation of the client's weekly payroll transactions by a payroll processing organization. C Preparation of the client's financial statements by an outside accounting organization. D Sale (speci...
2 .A公司关于领购环节的原始单据的传递流程，下列说法中正确的有（ ）。
A 领料单一联留存仓库登记仓库收发存明细账 B 领料单一联交财务部门登记材料明细账 C 领料单一联交存采购部门与采购货物核对 D 领料单一联交由领料部门
3 .Lake, CPA, is auditing the financial statements of Gill Co. Gill uses the EDP Service Center, Inc. to process its payroll transactions. EDP's financial statements are audited by Cope, CPA, who recently issued a report on EDP's internal control structure. Lake is considering Cope's report on EDP's internal control structure in assessing control risk on the Gill engagement. What is Lake's responsibility concerning making reference to Cope as a basis, in part, for Lake's own opinion?
A Lake may refer to Cope only if Lake's report indicates the division of responsibility. B Lake may refer to Cope only if Lake relies on Cope's report in restricting the extent of substantive tests. C Lake may refer to Cope only if Lake is satisfied as to Cope's professional reputation and independe...
4 .下列应收账款询证函中的表述，表明注册会计师采用积极式询证函的有（ ）。
A 如与贵公司记录相符，请在本函下端“信息证明无误”处签章证明 B 如有不符，请在“信息不符”处列明不符金额 C 回函请直接寄至XX会计师事务所 D 请列示截止XX年X月X日贵公司与本公司往来款项余额
5 .In which of the following circumstances is substantive testing of accounts receivable before the balance sheet date most appropriate?
A There is a high turnover of senior management. B Internal controls during the remaining period are effective. C It is a first engagement of a new client. D The client has a new sales incentive program in place.
7 .An auditor's program to examine long-term debt should include steps that require:
A Verifying the existence of the bondholders. B Inspecting the accounts payable subsidiary ledger. C Investigating credits to the bond interest income account. D Examining bond trust indentures.
8 .在获取被审计单位财务报表中与登记入账的销售交易是否真实这一目标实施的实质性程序，注册会计师应关注的事项有（ ）。
A 已经发货但尚未入账 B 未曾发货已经登记入账 C 向虚构的客户发货并登记入账 D 销售交易重复入账
9 .Which of the following procedures would most likely assist an auditor in identifying related party transactions?
A Review the minutes of the meetings of the board of directors and its committees. B Send second requests for unanswered positive confirmations of accounts receivable. C Evaluate the reasonableness of management’s accounting estimates that are subject to bias. D Retest ineffective internal control...
10 .在注册会计师对丙公司的主营业务收入所实施的以下审计程序中，可以证实丙公司管理层对其营业收入与列报相关认定是否正确的恰当程序有（ ）。
A 检查集团内部的销售情况，记录其交易数量 B 检查销售退回的产品是否已验收入库并登记入账，销售折让与折扣是否及时提交对方 C 调查向关联方销售的情况，记录其交易的品质 D 结合对决算日应收账款的函证程序，观察有无...
