12月31日，甲公司可供出售金融资产的会计处理，正确的为：
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1 .The objective of auditing procedures applied to segment information is to provide the auditor with a reasonable basis for concluding whether:
A The information is useful for comparing a segment of one enterprise with a similar segment of another enterprise. B Sufficient audit evidence has been obtained to allow the auditor to be associated with the segment information. C The information is presented in conformity with the GAAP rules on se...
2 .根据资料（2），2014年12月31日该设备的账面价值是：
A 277500元 B 390150元 C 391500元 D 279500元
3 .An auditor vouched data for a sample of employees in a payroll register to approved clock card data to provide assurance that:
A Employees work the number of hours for which they are pai B Internal controls relating to unclaimed payroll checks are operating effectively. C Payments to employees are computed at authorized rates. D Segregation of duties exists between the preparation and distribution of the payroll
4 .根据以上事项，甲公司2014年度应该计提的坏账准备为：
A 130万元 B 50万元 C 30万元 D 150万元
5 .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.
7 .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...
8 .6月1日的销售业务，对财务报表产生的影响有：
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
9 .Which of the following questions would most likely be included in an internal control questionnaire concerning the completeness assertion for purchases?
A Is the unpaid voucher file periodically reconciled with inventory records by an employee who does not have access to purchase requisitions? B Is an authorized purchase order required before the receiving department can accept a shipment or the vouchers payable department can record a voucher? C Ar...
10 .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
