售票厅(处) ticket office

题目

售票厅(处) ticket office

参考答案和解析
正确答案: 专门出售旅客车票的场所。
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相似问题和答案

第1题:

求每个终点的平均票价的SQL语句是

A.SELECT终点,avg(票价)FROM ticket GROUP BY票价

B.SELECT终点,avg(票价)FROM ticket ORDER BY票价

C.SELECT终点,avg(票价)FROM ticket ORDER BY终点

D.SELECT终点,avg(票价)FROM ticket GROUP BY终点


正确答案:D
解析:根据题目的要求,求每个终点的平均票价,则按不同的终点分组查询,用AVG()函数计算每组的平均票价值,故正确的SQL语句应该是: SELECT终点,avg(票价)FROM ticket GROUP BY终点

第2题:

The ticket to know-it-all boy is punched "lean".()


参考答案:正确

第3题:

求每个终点的平均票价的SQL语句是A)SELECT终点,avg(票价)FROM ticket GROUP BY票价B)SELECT终点,avg(票价)FROM ticket ORDER BY票价C)SELECT终点,avg(票价)FROM ticket ORDER BY终点D)SELECT终点,avg(票价)FROM ticket GROUP BY终点


正确答案:D
根据题目的要求,求每个终点的平均票价,则按不同的终点分组查询,用AVGQ函数计算每组的平均票价值,故正确的SQL语句应该是:
SELECT 终点 ,avg(票价)FROM ticket GROUP BY 终点
故选项D为正确答案。

第4题:

What could the girl in the ticket office do for the passengers without asking the computer?

A. She could sell a ticket.

B. She could write out a ticket.

C. She could answer the passengers' questions.

D. She could do nothing.


正确答案:D

37.答案为D  根据文章中的对话:售票员不能卖机票,回答不出旅客提出的问题等等,可推知此题答案为D

第5题:

Background information

B-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.

The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall – the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%). During the last seven years there have been on average 30 days each year with rain.

B-Star is now very successful; customer numbers are increasing at approximately 15% each year.

Ticket sales

Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.

Tickets are purchased using either cash or credit cards.

Each ticket has a number comprising of two elements – two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.

Cash sales

1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued.

This information is transferred electronically to the accounts office.

2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two

accounts clerks and banked on a daily basis.

3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.

4. Total cash received is then recorded in the cash book, and then the general ledger.

Credit card sales

1. Payments by credit cards are authorised online as the customers purchase their tickets.

2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.

3. Credit card sales are recorded for each credit card company in a receivables ledger.

4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.

You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star’s year end is 30 June 2009.

Required:

(a) List and explain the purpose of the main sections of an audit strategy document and for each section, provide an example relevant to B-Star. (8 marks)

(b) (i) For the cash sales system of B-Star, identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)

(ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm the

assertion of completeness of income in B-Star. (6 marks)

(c) (i) List the substantive analytical procedures that may be used to give assurance on the total income from

ticket sales for one day in B-Star;

(ii) List the substantive analytical procedures that may be used to give assurance on the total income from

ticket sales in B-Star for the year. (8 marks)

(d) List the audit procedures you should perform. on the credit card receivables balance. (4 marks)


正确答案:
(b)(i)Riskaffectingcompleteness–Thecomputersystemdoesnotrecordsalesaccuratelyand/orinformationislostortransferredincorrectlyfromtheticketofficecomputertotheaccountsdepartmentcomputer.–Cashsalesarenotrecordedinthecashbook;cashisstolenbytheaccountsclerks.–Ticketsareissuedbutnopaymentisreceived–thatisthesaleisnotrecorded.–Cashisremovedbytheticketofficepersonnel,bythesecurityguardsorbytheaccountclerks.–Theaccountclerksmiscounttheamountofcashreceivedfromaticketoffice.(ii)UseoftestsofcontrolsandsubstantiveproceduresTestsofcontrolsTestsofcontrolaredesignedtoensurethatdocumentedcontrolsareoperatingeffectively.Ifcontrolsoverthecompletenessofincomewereexpectedtooperatecorrectly,thentheauditorwouldtestthosecontrols.InB-Star,whilecontrolscouldbeinoperation,e.g.theaccountclerksagreeingphysicalcashtocomputersummaries,thereisnoindicationthatthecontrolisdocumented;thatisthecomputersummaryisnotsignedtoshowthecomparisonhastakenplace.Theauditorcouldusethetestofinquiry–askingtheclerkswhetherthecontrolhasbeenused,andobservation–actuallywatchingtheclerkscarryoutthecontrols.Asnotedabovethough,lackofdocumentationofthecontroldoesmeanrelyingontestsofcontrolfortheassertioncompletenessofincomehaslimitedvalue.SubstantiveproceduresSubstantiveproceduresincludeanalyticalproceduresandotherprocedures.Analyticalproceduresincludetheanalysisofsignificantratiosandtrendsandsubsequentinvestigationofanytrendsorrelationshipsthatappeartobeabnormal.TheseprocedurescanbeusedeffectivelyinB-Starasanapproximationofincomethatcanbeobtainedfromsourcesotherthanthecashreceiptrecords.Otherprocedures,ortestsofdetail,arenormallyusedtoverifystatementoffinancialpositionassertionsandincludeobtainingauditevidencerelevanttospecificassertions.However,theycouldbeusedinB-Startotraceindividualtransactionsthroughthesales/cashsystemstoensureallticketsaleshavebeenrecorded(completenessassertion).Theuseofotherprocedureswillbetimeconsuming.(c)(i)Substantiveanalyticalprocedures–completenessofincomeforoneday–Obtainproofintotal.Ticketssoldtimespriceshouldequalday’sincome.–Comparedailysalestobudgeteddailysales(forexampleweekendsandbankholidayswouldexpectmoreincome).–Comparesaleswithpreviousdaysandaccountforchangessuchasvariationsforweather.–Comparesalestosouvenirssales(morepeopleinparkmeansmoresouvenirsales).–Compareticketofficesday-by-dayandstaffrotationtoseeifsaleslowersomeday/somestaff(attempttoidentifyfraudalso).–Comparetheexpectedsalesfromticketnumberstothetotalsalesamountfromcashandcreditsalesforeachticketoffice.(ii)Substantiveanalyticalprocedures–completenessofincomefortheyear–Obtainthesalesincomefromthepreviousyear.Multiplythisby115%toprovidearoughestimateoftheincomeforthisyear.–Obtaininformationonthenumberofdayswithrainduringthelastyear.Wherethisismoreorlessthan30,adjusttheincomeestimateby1/730downforeachdayofrainabove30or1/730upforeachdayofrainlessthan30.(Note:B-Staronlyattracts50%ofthenormalnumberofcustomersonarainyday;henceonedayofraindecreasestotalcustomersby1/730intheyear.)–Compareactualincometobudgetedincomefortheyear.Askthedirectorstoexplainanysignificantdeviations.–Obtainindustryinformationonthepopularityofthemeparks,andchangeincustomernumbers.ComparethesetrendstotheresultsobtainedbyB-Star.WhereB-Starperformedsignificantlybetterorworsethanaverage,obtainexplanationsfromthedirectors.(d)Auditofyearendcreditcardreceivable–Agreethebalancesoneachcreditcardcompany’sledgeraccounttothelistofreceivables.–Castthelistofreceivablesandagreethetotaltothetotalonthereceivablesledgercontrolaccount.–Forthelastdayofthefinancialyearandthefirstdayofthenewfinancialyear,agreetotalsalesincomefromticketofficerecordstothecashbookandreceivablesledgerensuringtheyarerecordedinthecorrectperiod.Forasampleofmaterialbalancesandarandomsampleofimmaterialitems,–ObtaindirectconfirmationfromthecreditcardcompanyoftheamountduetoB-Starusingareceivablesconfirmationletter.–Wheredirectconfirmationisnotpossible,obtainevidenceofcashreceiptaftertheendofthefinancialyear.AgreetheamountonthebankstatementspostyearendofB-Startotheamountdueinthereceivablesledger(lessanycommissiondue).–Reviewafterdatesalesdaybookfordebitnotesindicatingthatsalesmayhavebeenoverstatedintheprioryear.–ObtainthefinancialstatementsofB-Starandensurethatthereceivablesamountisdisclosedasacurrentassetnetofcommissionduetothecreditcardcompanies.

第6题:

The ticket to Billy is punched "belief".()


参考答案:错误

第7题:

An air ticket is only ()for the passenger whose name appears on the ticket.

A.transferable

B.untransferable

C.valid

D.invalid


正确答案:C

第8题:

在表ticket中查询所有票价小于100元的车次、始发站和终点信息的命令是A)SELECT *FROM ticket WHERE票价<100B)SELECT车次、始发站、终点FROM ticket WHERE票价>100C)SELECT车次、始发站、终点FROM ticket WHERE票价<100D)SELECT*FROM ticket WHERE票价>100


正确答案:C
本题考查条件查询语句的书写。SQL的语法格式是:
  SELECT<目标字段达式> FROM表名>
所以在表ticket中查询所有票价小于100元的车次、始发站和终点信息的命令是SELECT车次、始发站、终点FROM ticket WHERE票价<100,故选项C为正确答案。

第9题:

试题六(共15分)

阅读下列说明和Java代码,将应填入 (n) 处的字句写在答题纸的对应栏内。

【说明】

某发票(lnvoice)由抬头(Head)部分、正文部分和脚注(Foot)部分构成。现采用装饰( Decorator)模式实现打印发票的功能,得到如图6-1所示的类图。

【java代码】

class invoice{

public void printInvoice(){:

System.out.println ( "This is the content of the invoice!");

}

}

class Decorator : extends Invoice {

protected Invoice ticket;

public Decorator(lnvoice t){

ticket = t;

}

public void printinvoice(){

if(ticket != NULL)

(1);

}

}

class FootDecorator extends Decorator{

public FootDecorator(lnvoice t){

super(t);

}

public void printinvoice (){

Systent.out.println( "This is the header of the invoice! ");

(2) ;

}

}

class FootDecorator extends Decorator {

public FootDecorator(invoice t):{

super(t);

}

public void printlnvoice(){

(3) ;

Systent.out.println( "This is the header of the invoice! ");

}

}

Class test {

public static void main(string[] args){

Invoice t =new invioce();

Invoice ticket;

Ticket= (4) ;

Ticket. Printinvoice();

Systent.out.println(“--------------“)

Ticket= (5) ;

Ticket. Printinvoice();

}

}

程序的输出结果为:

This is the header of the invoice!

This is the content of the invoice!

This is the footnote of the invoice!

----------------------------

This is the header of the invoice!

This is the footnote of the invoice!


正确答案:

第10题:

某中型铁路旅客车站内设有集散厅、候车区、售票厅、办公区、设备区、行李与包裹库,其防火分区设置正确的是:( )

A.集散厅、候车区,售票厅和办公区、设备区、行李与包裹库五个防火分区
B.集散厅和候车区,售票厅和办公区,设备区、行李与包裹库四个防火分区
C.集散厅、候车区和售票厅、办公区、设备区、行车与包裹库五个防火分区
D.集散厅、候车区和售票厅、办公区、设备区和行车与包裹库四个防火分区

答案:A
解析:
《铁路车站规范》7.1.4特大型、大型和中型站内的集散厅、候车区(室)、售票厅和办公区、设备区、行李与包裹库,应分别设置防火分区。集散厅、候车区(室)、售票厅不应与行李及包裹库上下组合布置。

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