下列关于营运资金的说法中，不正确的是（ ）。
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1 .An auditor assesses control risk because it:
A Is relevant to the auditor’s understanding of the control environment. B Provides assurance that the auditor’s materiality levels are appropriate. C Indicates to the auditor where inherent risk may be the greatest. D Affects the level of detection risk that the auditor may accept.
2 .工业企业发生的下列各项业务中，取得的收入应计入到其他业务收入的有（ ）。
A 销售原材料 B 出售固定资产 C 出租无形资产 D 销售商品
3 .Scott Corporation sold a fixed asset used for operations for greater than its carrying amount. Scott should report the transaction in the income statement using the:
A Net concept, showing the total amount as an extraordinary item, net of income taxes. B Gross concept, showing the proceeds as part of revenues and the carrying amount as part of expenses in the continuing operations section. C Net concept, showing the total gain as part of discontinued operations,...
4 .Which of the following is least likely to aid the auditor in evaluating the risk of improper revenue recognition due to fraud?
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5 .甲公司主营业务是生产并销售产品，该公司某月销售一批原材料，共500千克，单位成本每千克30元（未计提减值），单价为每千克40元，不考虑增值税，款项已经收到，应编制会计分录（ ）。
A 借：银行存款 20 000 贷：主营业务收入 20 000 B 借：银行存款 20 000 贷：其他业务收入 20 000 C 借：其他业务成本 15 000 贷：原材料 15 000 D ...
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A USD10,000 B USD9,000 C USD11,000 D USD20,000
8 .Which of the following information that comes to an auditor’s attention most likely would raise a question about the occurrence of the noncompliance with laws and regulations?
A The exchange of property for similar property in a nonmonetary transaction. B The discovery of unexplained payments made to government employees. C The presence of several difficult-to-audit transactions affecting expense accounts. D The failure to develop adequate procedures that detect unauthori...
9 .某企业销售自产产品一批，该产品售价100 000元，成本70 000元，款项已经收到，存入银行。假设不考虑增值税等相关税费，下列关于此业务的账务处理正确的有（ ）。
A 借：银行存款 100 000 贷：主营业务收入 100 000 B 借：库存商品 70 000 贷：主营业务成本 70 000 C 借：银行存款 10 000 贷：预收账款 10 000 D 借：主营业务成本 70 000 贷：库存商品 70 000
10 .下列不属于影响偿债能力其他因素的是（ ）。
A 可动用的银行贷款指标或授信额度 B 资产质量 C 融资租赁 D 或有事项和承诺事项
