Which of the following questions would most likely be included in an internal control questionnaire concerning the completeness assertion for purchases?
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A 130万元 B 50万元 C 30万元 D 150万元
2 .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.
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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
4 .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...
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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
7 .下列情形中，不得开具增值税专用发票的有：
A 小规模纳税人销售货物 B 销售货物适用免税规定 C 销售进口货物 D 销售代销货物 E 向消费者销售货物
8 .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...
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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...
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