甲公司2018年度的借款规模、存款规模分别与2017年度基本持平,但财务费用比2017年度有所下降。甲公司提供的以下理由中,不能解释财务费用变动趋势的是( )。
A. 甲公司于2017年1月初借入3年期的工程项目专门借款10000000元,该工程项目于2018年1月开工建设,预计在2019年6月完工
B. 甲公司在2018年度以美元结算的货币性负债的金额一直大于以美元结算的货币性资产的金额。人民币对美元的汇率在2008年上半年保持稳定,从2018年下半年开始有较大上升
C. 为了缓解流动资金紧张的压力,甲公司从2018年4月起增加了银行承兑汇票的贴现规模
D. 根据甲公司与开户银行签订的存款协议,从2018年7月1日起,甲公司在开户银行的存款余额超过1000000元的部分所适用的银行存款利率上浮0.5%
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Which of the following methods of sample selection is appropriately used when selecting a random sample? ( )
A. Use of random number tables.
B. Use computer generated random numbers.
C. Auditor’s random selection of items.
D. A and B, but not C
An auditor should perform alternative procedures to substantiate the existence of accounts receivable when ( )
A. no reply to a positive confirmation request is received.
B. no reply to a negative confirmation request is received.
C. collectibility of the receivables is in doubt.
D. pledging of the receivables is probable.
Sampling risk may be controlled by ( )
A. adjusting the sample size.
B. always using random sampling .
C. using whatever sample selection technique is appropriate for the population.
D. A and
投票题 ① Match five of the terms for documents and records (A-K) with the descriptions provided below:A schedule prepared by an independent person when cash is received. It is used to verify whether cash received was recorded and deposited at the correct amounts and on a timely basis.()
A. Customer order form
B. Customer order form
Customer order form
D. Customer order form
E. Customer order form
F. Sales order
G. Sales order
H. Sales order
I. Sales order
J. Sales order
K. Bill of lading
L. Bill of lading
M. Bill of lading
N. Bill of lading
O. Bill of lading
P. Sales invoice
Q. Sales invoice
R. Sales invoice
Sales invoice
T. Sales invoice
U. Summary sales report
V. Summary sales report
W. Summary sales report
X. Summary sales report
Y. Summary sales report
Z. Accounts receivable master file
[. Accounts receivable master file
\. Accounts receivable master file
]. Accounts receivable master file
^. Accounts receivable master file
_. Monthly statement
`. Monthly statement
a. Monthly statement
b. Monthly statement
c. Monthly statement
d. Remittance advice
e. Remittance advice
f. Remittance advice
g. Remittance advice
h. Remittance advice
i. Prelisting of cash receipts
j. Prelisting of cash receipts
k. Prelisting of cash receipts
l. Prelisting of cash receipts
m. Prelisting of cash receipts
n. Credit memo
o. Credit memo
p. Credit memo
q. Credit memo
r. Credit memo
s. Uncollectible account authorization form ⑤Match five of the terms for documents and records (A-K) with the descriptions provided below:A document that accompanies the sales invoice mailed to the customer and which can be returned to the seller with the cash payment.( H )
t. Uncollectible account authorization form ② Match five of the terms for documents and records (A-K) with the descriptions provided below:A document indicating a reduction in the amount due from a customer because of returned goods or an allowance granted.(J )
u. Uncollectible account authorization form ③ Match five of the terms for documents and records (A-K) with the descriptions provided below:A document prepared to initiate shipment of goods, indicating the description of the merchandise, the quantity shipped, and other relevant data. It is a written contract between the carrier and seller of the receipt and shipment of goods.( C )
v. Uncollectible account authorization form ④Match five of the terms for documents and records (A-K) with the descriptions provided below:An internal document for communicating the description, quantity, and related information for goods ordered by a customer. This is frequently used to indicate credit approval and authorization for shipment.( B )
w. Uncollectible account authorization form
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