下列关于采购与付款循环涉及的主要业务活动的表述中，不正确的是（ ）。
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3 .在对应收账款进行函证时，注册会计师采用的以下做法不正确的是（ ）。
A 对个别欠款金额较大的账户采用积极式函证 B 对多数金额较小的账户考虑采用消极式函证 C 以被审计单位的名义发函，并要求回函直接寄至会计师事务所 D 将回函不符的金额汇总后要求被审计单位调整
4 .The president of a company has signed a USD 10 million contract with a construction company to build a new corporate office. Which of the following corporate documents sets forth the scope of authority under which this transaction is governed?
A Charter. B Certificate of Incorporation. C Bylaws. D Proxy statement.
5 .以下对可撤销的民事行为的表述，其中正确的有（ ）。
A 该行为撤销前，其效力已经发生，未经撤销，其效力不消灭 B 如果具有撤销权的当事人未在法定期限内行使撤销权，则该行为视同有效的法律行为，对当事人具有约束力 C 该行为一经撤销，其效力自被撤销之日起无效 D 如果自...
7 .Which of the following will release all original parties to a contract but will maintain a contractual relationship between the original parties?NovationSubstitutedcontract
A No No B No Yes C Yes No D Yes Yes
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9 .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
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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...
