检查生产通知单的顺序编号是否完整主要证实的认定是（ ）。
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1 .Under the Sales Article of the UCC, a firm offer will be created only if the:
A Offer is made by a merchant in a signed writing. B Offeree gives some form of consideration. C Offeree is a merchant. D Offer states the time period during which it will remain open.
2 .下列选项中，不属于针对应付账款的实质性程序的是（ ）。
A 函证应付账款 B 检查现购的采购交易相关凭证，确定交易是否是真实的 C 针对已偿付的应付账款，追查至银行对账单 D 检查应付账款是否已按照企业会计准则的规定在财务报表中作出恰当列报
3 .On May 2, Mason orally contracted with Acme Appliances to buy for USD480 a washer and dryer for household use. Mason and the Acme salesperson agreed that delivery would be made on July 2. On May 5, Mason telephoned Acme and requested that the delivery date be moved to June 2. The Acme salesperson agreed with this request. On June 2, Acme failed to deliver the washer and dryer to Mason because of an inventory shortage. Acme advised Mason that it would deliver the appliances on July 2 as originally agreed. Mason believes that Acme has breached its agreement with Mason. Acme contends that its agreement to deliver on June 2 was not binding. Acme's contention is:
A Correct, because Mason is not a merchant and was buying the appliances for household use. B Incorrect, because Acme's agreement to change the delivery date is a firm offer that cannot be withdrawn by Acme. C Correct, because the agreement to change the delivery date was not in writing. D Incorrect...
4 .从总体上看，生产与存货循环的内部控制，下列表述中错误的是（ ）。
A 包括存货的内部控制 B 包括成本会计制度的内部控制 C 包括费用类内部控制 D 存货的内部控制可概括为数量和计价两个关键因素的控制
5 .Under the Sales Article of the UCC, when a contract for the sale of goods stipulates that the seller ship the goods by common carrier "FOB purchaser's loading dock," which of the parties bears the risk of loss during shipment?
A The purchaser, because title to the goods passes at the time of shipment. B The purchaser, because risk of loss passes when the goods are delivered to the carrier. C The seller, because risk of loss remains with the seller until the goods are accepted by the purchaser. D The seller, because risk o...
7 .Under the Sales Article of the UCC, which of the following statements is correct regarding the creation of express warranties?
A Express warranties must contain formal words such as warranty or guarantee. B Express warranties cannot be based on statements made in the seller's promotional materials. C Express warranties must be part of the basis of the bargain between buyer and seller. D Express warranties are not enforceabl...
8 .下列各项计算机控制中，属于应对直接机器工时可能未被记录或者未被分配至正确的任务风险的是（ ）。
A 每天在各生产任务上花费的人工时间与按照每个员工的计时工资时间或工时记录比对一致 B 对分配到生产任务中的直接人工工时与每天的工时记录的差异要打印在例外报告上 C 每天计入生产任务的机器工时要与机器生产能力总...
9 .To determine whether the products that a merchant sells to the public are merchantable, a key factor to examine is whether:
A The products are quality products that are fit for a specific purpose. B The products are fit for the ordinary purpose for which such goods are used. C The manufacturer violated any laws or regulations. D The products are made according to the best manufacturing methods.
10 .在实施存货监盘程序时，注册会计师不应当（ ）。
A 对被审计单位存货的盘点进行现场监督 B 实际参与被审计单位存货的盘点 C 对被审计单位已经盘点的存货进行检查 D 撰写盘点备忘录，编制审计工作底稿
