试题与答案

银行的存款人签发给收款人在同城范围内办理结算或委托开户银行将款项支付给收款人的票据是

题型:单项选择题

题目:

银行的存款人签发给收款人在同城范围内办理结算或委托开户银行将款项支付给收款人的票据是( )。

A.银行本票

B.支票

C.银行汇票

D.股票

答案:

参考答案:B

解析: 本题考查支票的概念。支票是银行的存款人签发给收款人在同城范围内。办理结算或委托开户银行将款项支付给收款人的票据。

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A、B注册会计师负责对审计客户甲公司2×10年度财务报表进行审计,涉及到应付账款项目审计工作时,存在如下事项。
(1) 考虑到函证应付账款获取的是外部证据,可靠性强于从甲公司获取的内部证据,A、B注册会计师为了查出未入账的应付账款,主要实施函证程序。
(2) A、B注册会计师在讨论低估应付账款对财务报表可能产生的影响时,A注册会计师认为低估应付账款能粉饰甲公司财务报表,只能虚增利润;B认为低估应付账款,可能虚增利润,也可能虚减利润。
(3) A、B注册会计师经风险评估后,认为甲公司应付账款存在以下三种错报风险:

1资产负债表日前会计账簿记录偿还了应付账款,实际上未真实偿还
2存在大额料到单未到的情况,应付账款未计入到正确的会计期间
3应付账款本来应当在资产负债表日前确认,但甲公司在资产负债表日后付款时,直接通过“借记存货等项目、贷记银行存款”的方式少确认应付账款
A、B注册会计师初步设计了两条审计程序,如下:
A程序检查资产负债表日后应付账款明细账贷方发生额的相应凭证,关注其购货发票的日期,确认其入账时间是否正确
B程序从甲公司非财务部门如采购部门获取被审计单位与其供应商之间的对账单,并将对账单与被审计单位财务记录之间的差异进行调节

针对事项(3)所列示的每种错报风险,代A、B注册会计师分别设计一条最适当的审计程序。所设计的程序不能与事项(3)已给出的程序相同。

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题型:填空题

Turkey’s Bodrum peninsula is different. The tourist boom in this part of the world (1) turned some small villages into resorts yet left neighbouring beaches undisturbed, making it quite (2) southern France or the Spanish Coasts where few stretches of coastline are undevelopeD.
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It’s worth thinking carefully about location when planning a family (10) on the peninsulA.Choose a place that is centrally located, preferably out of earshot (11) Bodrum town’s "lively"—which means nosy—nightlife, and you can then use (12) area’s comfortably small scale to your advantage. Today’s new roads mean most places can (13) reached in under an hour by taxi or the ubiquitous dolmus-minibus.
The (14) of facilities at the Tamarisk Beach Hotel near the small village of Ortakent makes (15) a good base. The family-run hotel—rooms and suites are in two-storey buildings (16) by palm trees and flowers in terracotta pots—sits above its own sandy (17) beach, shaded by tamarisk trees and sheltered by nearby islands.
The hotel is (18) child-friendly, too. Children, from infants up to young teenagers, can take part in a (19) of games and activities that include tuition in windsurfing, dinghy (20) catamaran sailing.

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