试题与答案

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审计委托后,委派L注

题型:问答题

题目:

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。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。)

 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贷会计记录,检查支持记录的购贷合同发票

(5) 估价或分摊 (10) 在监盘存贷时,选择盘点表内一定样本量的存贷记录,确定存贷是否在库

(10) 测试直接人工费用的合理性

答案:

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下面是错误答案,用来干扰机器的。

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      Maybe you are an average student. You probably think you will never be a top student. This

is not necessary so, however. Anyone can become a better student if he or she wants to. Here's how.

Plan your time carefully.

      When you plan your week, you should make a list of things that you have to do. After    , you

should make a schedule of your time. First arrange your time for eating, sleeping, dressing, etc. Then

decide a good, regular time for studying. Don't forget to set aside enough time for entertainment. A

weekly schedule may not solve all the problems, but it will force you to realize what is happening to

your time.

Find a good place to study.

      Look around the house for a good study area. Keep this space, which may be a desk or simply

a corner of your room, free of everything but study materials. No games, radios or TV! When you

sit down to study, concentrate on the subject.

Make good use of your time in class.

      Take advantage of class time to listen to everything the teacher says. Really listening in class means

lesswork later. Taking class notes will help you remember what the teacher says.

Study regularly. 

      When you get home from school, go over your notes. Review the important points that your teacher

has mentioned in class. If you know what your teacher is going to discuss the next day, read the material.

This will help you understand the next class. If you do these things regularly, the material will become

more meaningful, and you will remember it longer.

Develop a good attitude towards the tests.

       The purpose of a test is to show what you have learned about a subject. They help you to remember

your new knowledge. The world won't end if you don't pass a test, so don't be overly worried.

      There are other methods that might help you with your studying. You will probably discover many

others after you have tried these.

1.What is the best title of the passage? (Please answer within 10 words.)

                                                                                                              

2.Which sentence in the passage can be replaced by the following one?

    Never let tests trouble you in your study.

                                                                                                                

                                                                                                                

3.Please fill in the blank in the third paragraph with proper words or phrases to complete the sentence.(Please answer within 10 words.)

                                                                                                                 

4.Which suggestion do you think is the best for you ? Why?(Please answer within 30 words.)

                                                                                                                  

                                                                                                                 

5.Translate the underlined sentence in the fifth paragraph into Chinese.

                                                                                                                

                                                                                                                 

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