XYZ公司是一家专营商品零售的股份公司。 ABC会计师事务所在接受其审计委托后,委派

题型:问答题

问题:

XYZ公司是一家专营商品零售的股份公司。 ABC会计师事务所在接受其审计委托后,委派 L注册会计师担任外勤负责人,并将签署审计报告。经过审计预备调查,L注册会计师确定存货项目为重点审计领域,同时决定根据会计报表认定确定存货项目的具体审计目标,并选择相应的具体审计程序以保证审计目标的实现。
要求:
假定下列表格中的具体审计目标已经被L注册会计师选定,L注册会计师应当确定的与各具体审计目标最相关的会计报表认定和最恰当的审计程序分别是什么(根据表后列示的会计报表认定及审计程序,分别选择一项,并将选择结果的编号填入答题卷给定的表格中。对每项会计报表认定和审计程序,可以选择一次、多次或不选。)

会计报表认定 具体审计目标 审计程序
公司对存货均拥有所有权

记录的存货数量包括了公司所有的在库存货

已按成本与可变现净值孰低法调整期末存货的价值

存货成本计算准确

存货的主要类别和计价基础已在会计报表恰当披露


会计报表认定 审计程序
(1)完整性 (6)检查现行销售价目表
(2)存在或发生 (7)审阅会计报表
(3)表达和披露 (8)在监盘存货时,选择一定样本,确定其是否包括在盘点表内
(4)权利和义务 (9)选择一定样本量的存货会计记录,检查支持记录的购货合同和发票
(5)估价或分摊 (10)在监盘存货时,选择盘点表内一定样本量的存货记录,确定存货是否在库
(11)测试直接人工费用的合理性

考点:注册会计师审计注册会计师审计
题型:问答题

阅读理解。

     Two strangers were sitting together in a plane. They were on a long journey. One of the man was a

teacher, the other was a farmer.

     They sat without talking for a while, then the farmer said, "Let's do something to pass the time." "What

do you want to do?" the teacher asked. "We can ask each other riddles," the farmer said. "You start." " Let's

make the rules first," the teacher said. "And to make the game more interesting, let's play it for money. If

we don't know the answer to a riddle, we have to pay a dollar." The farmer thought about this for a while,

then he said, "That's not fair(公平). You are a teacher, an educated man. You know more things than I

do. I am just a farmer." "That's true," the teacher said. "What do you think we should do?" the farmer

said, "If you don't know the answer to a riddle, you pay me 100 dollars. If I don't know the answer to

a riddle, I'll pay you 50 dollars." The teacher thought for a while, then he said, "OK. That's fair. Who'll

go first?" "I will," the farmer said. "Here is my riddle. What has three legs when it walks, but only two

legs when it flies?" The teacher thought and thought, "What has three legs when it walks, but only two

when it flies?" Then he said, "That is a good one. I don't know the answer." He gave the farmer 100

dollars and said, "Tell me the answer. What is it?"

      " I don't know, either." The farmer said, and gave him 50 dollars.

1. At first the two men sat there without talking because _____. [ ]

A. the farmer didn't like the teacher

B. the teacher didn't like the farmer

C. the farmer like to tell jokes

D. they didn't know each other

2. The farmer wanted to _____. [ ]

A. make the journey interesting

B. see if the teacher was lucky

C. know if the teacher was clever

D. make friends with the teacher

3. The teacher thought at first that the farmer ______. [ ]

A. would fail the game

B. knew more than he

C. could answer any riddles

D. would win the game

4. From this short story we know that ______. [ ]

A. the teacher was cleverer than the farmer

B. an educated man is not always clever

C. both of the two men could know the answer

D. neither of the two men was clever

5. The best title of this story is ______. [ ]

A. How to Answer Riddles

B. A rich Teacher

C. A Way of Getting Money

D. A Clever Farmer

题型:问答题

信息产业部将以世界电信日主题纪念活动为契机,广泛进行宣传和引导,进一步增强电信行业和全社会的意识。()

A、国家安全

B、网络与信息安全

C、公共安全

题型:问答题

正常胃体部黏膜皱襞宽度一般不超过()。

A.3mm

B.4mm

C.5mm

D.6mm

E.8mm

题型:问答题

驾驶人记分没有达到满分,有罚款尚未缴纳的,记分转入下一记分周期。

题型:问答题

阅读以下说明和C++代码,将解答写入对应栏内。 [说明] 类Stock的定义中有三处错误,分别在代码的第04、06、10行。请补齐下述代码中的空缺(1)~(3),修改错误并给出修改后该行的完整代码,最后完善程序运行后的输出结果。 [C++程序] 01 #include<iostream.h> 02 using namespace std; 03 class Stock{ 04 protected: 05 Stock(){shares=0; share_val=0.0;Output();} 06 Stock(int n=0,double pr=3.5): (1) {//初始化shares值为n 07 share_val=pr; 08 Output(); 09 }; 10 void~Stock(){}; 11 void Output()(cout<<shares<<’;’<<share val<<endl;} 12 public: 13 //成员函数 14 private: 15 //成员变量 16 int shares; 17 double share_val; 18 }; 19 20 void main(){ //构造三个Stock对象a,b,C 21 Stock a(1); 22 Stock b; 23 Stock C;Stock(); 24 //其他代码省略,且代码无输出 25 } 程序运行后的输出结果为: 1:3.5 (2) (3)

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