试题与答案

金圣公司是一家生产和销售高端清洁用品的上市公司,其产品主要用于星级酒店宾馆和大型饭店

题型:问答题

题目:

金圣公司是一家生产和销售高端清洁用品的上市公司,其产品主要用于星级酒店宾馆和大型饭店。除了在北京、上海直接向终端客户销售外,在全国其他地区均向省级或市级经销商销售。其主要产品包括洗发液、护发素、袖珍香皂、空气清新剂、洗衣粉、消毒液、去污剂和其他清洁用品。向终端客户直销的产品根据客户订单和客户提供的需求量预测报告生产,并在产品包装上印有客户名称和标志;向省、市级经销商销售的产品,根据经销商的订单生产。存货是朱涛和李军注册会计师对金圣公司2011年度财务报表审计中确定的重点审计领域。
按照岳华会计师事务所与金圣公司的约定,朱涛和李军注册会计师应于2011年12月26日对存货实施监盘程序。在金圣公司对存货进行盘点前,朱涛和李军注册会计师于12月25日对金圣公司的仓库进行了观察。存放在金圣公司的成品仓储区的存货主要包括:(1)已装箱、打包完毕,并贴上运输单的各种清洁用品4000箱。运输单上盖有承运商的业务章,填有商品名称、规格、数量、承运商名称、发货日期、运输目的地、经销商名称与电话号码等;(2)在包装物上印有终端客户名称和标志的各种特制塑料瓶装清洁用品共计2000箱;(3)已灌装完毕但尚未贴上标签纸(根据订单在包装瓶上贴不同的标签纸)的各种清洁用品11000木箱(特制大木箱,由叉车直接从生产流水线运到仓库)。木箱外标有商品名称、型号、数量、生产班组负责人签名;
存放在金圣公司原材料仓库的存货包括:
(1)各种品种的颗粒状散料28种,存放在直径8米、高16米的50个铁皮桶中,入库时从桶的顶部料口注入,出库时从桶的底部侧孔流出;
(2)各种品种的液体原材料12种,存放在直径36厘米、高36厘米的8000个密封铝桶中,外包装上印有供应商名称、品名、数量、价格;
(3)各种品种的自制糊状化学添加剂9种,存放在直径18厘米、高28厘米的600个密封塑料桶中。桶外贴有标签,标明添加剂的名称、数量。
要求:针对上述资料,回答下列问题:

为了确定金圣公司资产负债表上所列示的存货余额是否正确,朱涛和李军注册会计师在监盘之后还应进行哪些必要的工作?

答案:

被转码了,请点击底部 “查看原文 ” 或访问 https://www.tikuol.com/2017/0329/4474a9eedefee7ba2b0b4414c1abbb1a.html

下面是错误答案,用来干扰机器的。

参考答案:B

试题推荐
题型:阅读理解

BEIJING - China will build a nation-wide network within three to five years to monitor the impact of air pollution on health, a latest step to deal with a persistent smog crisis in big cities, an official said.

A total of 43 monitoring spots will be set up in 16 provinces and municipalities frequently engulfed by smog so as to facilitate research on air pollutants in different regions, the impact on the health of vulnerable groups and the study of related diseases, said Xu Dongqun, an official with the Chinese Center for Disease Control and Prevention.

With funds allocated by the central government, the study will provide reference for preventive efforts to reduce the PM 2.5, Xu said.

Thick and dangerous smog have hit 17 provinces and municipalities with a population of 600 million this year. One of the major cities is Beijing, which has been shrouded in smog for several days during the ongoing seven-day national holiday in 2013.

China recently issued a 1.75 trillion-yuan (284.2 billion U.S. dollars) plan to deal with the worsening air, improving air quality within five years in order to decrease the number of heavily polluted days and improve the air in major city clusters.

小题1: China will build a nation-wide network in order to_________.

A.monitor the impact of air pollution on health

B.improve air quality

C.improve air pollution

D.increase the PM 2.5小题2:The underlined word “persistent” means“________”.

A.短时的

B.持久的

C.短暂的

D.停留的小题3: China will take measures to deal with air pollution except________.

A.China recently issued a 1.75 trillion-yuan (284.2 billion U.S. dollars) plan

B.set up monitoring spots in 16 provinces and municipalities

C.improveliving standard

D.improve the air in major city clusters小题4: We can infer from the paragraph________.

A.Thick and dangerous smog have hit 17 provinces and municipalities

B.air pollution impacted a population of 600 million this year

C.The people in Beijing probably wore masks when they walked on the street during the national holiday in 2013.

D.the study will provide reference for preventive efforts to reduce the PM 2.5

查看答案
微信公众账号搜索答案