The most important test of details of balances for accounts receivable is ( )
A. confirmations.
B. recalculation of the aged receivables and uncollectible accounts.
C. tracing credit memos for returned merchandise to receiving room reports.
D. tracing from shipping documents to journals to the accounts receivable ledger.
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A positive confirmation is more reliable evidence than a negative confirmation because ( )
A. fewer confirmations can be sent out.
B. the auditor has a document which can be used in court.
C. the debtor’s lack of response indicates agreement with the stated balance.
D. follow-up procedures can be performed if a response is not received from the debtor.
“Plantar flexion” in the passage may means__________.
A. the bending of one’s ankles in various directions
B. the bending of one’s thenar in various directions.
C. the bending of one’s figures in rotative ways
D. the bending of one’s head both forward and backward
厂房用于工业化生产,高度及跨度均较大,因此不需要考虑保温性能。