下列有关固定资产的相关内部控制的说法中，不正确的是（ ）。
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 .法律规范的逻辑结构是指法律规范的构成要素，说明法律规范的组成部分以及各部分之间的关系。学理一般认为法律规范的构成有（ ）。
A 假定 B 模式 C 后果 D 起因
2 .在采购与付款循环中，检查内部核查的标记能够实现的内部控制目标不包括（ ）。
A 所记录的交易估价正确 B 已发生的采购交易均已记录 C 采购交易按正确的日期记录 D 采购交易的分类正确
3 .Egan, a minor, contracted with Baker to purchase Baker's used computer for USD400. The computer was purchased for Egan's personal use. The agreement provided that Egan would pay USD200 down on delivery and USD200 thirty days later. Egan took delivery and paid the USD200 down payment. Twenty days later, the computer was damaged seriously as a result of Egan's negligence. Five days after the damage occurred and one day after Egan reached the age of majority, Egan attempted to disaffirm the contract with Baker. Egan will:
A Be able to disaffirm only if Egan does so in writing. B Not be able to disaffirm because Egan had failed to pay the balance of the purchase price. C Be able to disaffirm despite the fact that Egan was not a minor at the time of disaffirmance. D Not be able to disaffirm because the computer was dam...
4 .下列各项中，属于所记录的采购交易估价正确对应的关键内部控制的是（ ）。
A 采购经适当级别批准 B 验收单均已事项连续编号 C 采购价格和折扣的批准 D 要求收到商品或接受劳务后及时记录采购交易
5 .West, an Indiana real estate broker, misrepresented to Zimmer that West was licensed in Kansas under the Kansas statute that regulates real estate brokers and requires all brokers to be licensed. Zimmer signed a contract agreeing to pay West a 5% commission for selling Zimmer's home in Kansas. West did not sign the contract. West sold Zimmer's home. If West sued Zimmer for nonpayment of commission, Zimmer would be:
A Not liable to West for any amount because West did not sign the contract. B Liable to West only for the value of services rendered. C Liable to West for the full commission. D Not liable to West for any amount because West violated the Kansas licensing requirements.
7 .Under the parol evidence rule, oral evidence will be excluded if it relates to:
A Lack of contractual capacity. B A contemporaneous oral agreement relating to a term in the contract. C Failure of a condition precedent. D A modification made several days after the contract was executed.
8 .下列关于在建工程的岗位分工与授权批准的说法中，不正确的是（ ）。
A 项目实施与价款支付需进行职责分离 B 对于审批人超越授权范围审批的工程项目业务，经办人应在办理后向上级授权部门报告 C 企业应当制定工程项目业务流程，明确项目决策 D 审批人应当根据相关规定，在授权范围内进行审...
9 .Rail, who was 16 years old, purchased an USD800 computer from Elco Electronics. Rail and Elco are located in a state where the age of majority is 18. On several occasions Rail returned the computer to Elco for repairs. Rail was very unhappy with the computer. Two days after reaching the age of 18, Rail was still frustrated with the computer's reliability, and returned it to Elco, demanding an USD800 refund. Elco refused, claiming that Rail no longer had a right to disaffirm the contract. Elco's refusal is:
A Incorrect, because Rail disaffirmed the contract within a reasonable period of time after reaching the age of 18. B Incorrect, because Rail could disaffirm the contract at any time. C Correct, because Rail could have transferred good title to a good faith purchaser for value. D Correct, because Ra...
10 .下列各项中，不属于固定资产需要设置的账簿记录的是（ ）。
A 固定资产总账 B 固定资产日记账 C 固定资产明细账 D 固定资产登记卡
