15 What journal entry is required to record goods taken from inventory by the owner of a business?
A Debit Drawings
Credit Purchases
B Debit Sales
Credit Drawings
C Debit Drawings
Credit Inventory
D Debit Purchases
Credit Drawings
第1题:
在SIP协议中,INVITE消息的响应消息,准确的返回原路是根据()字段。
A.Record-Route字段
B.Contact字段
C.Via字段
D.From字段
第2题:
A.VIA
B.Record-Route
C.Route
D.from
第3题:
A.owner:超级用户group:群组用户other:其他用户。
B.owner:文件的属主(拥有者)group:用户组内成员other:其他用户。
C.owner:文件的属主(拥有者)group:群组用户other:其他用户。
D.owner:超级用户group:用户组内成员other:其他用户(非owner和非group)。
第4题:
inventory的汉语含义是
第5题:
第6题:
Which of the following can secure a term loan?
A.Securities.
B.Land and building.
C.Accounts receivable.
D.Inventory.
第7题:
One of your audit clients is Tye Co a company providing petrol, aviation fuel and similar oil based products to the government of the country it is based in. Although the company is not listed on any stock exchange, it does follow best practice regarding corporate governance regulations. The audit work for this year is complete, apart from the matter referred to below.
As part of Tye Co’s service contract with the government, it is required to hold an emergency inventory reserve of 6,000 barrels of aviation fuel. The inventory is to be used if the supply of aviation fuel is interrupted due to unforeseen events such as natural disaster or terrorist activity.
This fuel has in the past been valued at its cost price of $15 a barrel. The current value of aviation fuel is $120 a barrel. Although the audit work is complete, as noted above, the directors of Tye Co have now decided to show the ‘real’ value of this closing inventory in the financial statements by valuing closing inventory of fuel at market value, which does not comply with relevant accounting standards. The draft financial statements of Tye Co currently show a profit of approximately $500,000 with net assets of $170 million.
Required:
(a) List the audit procedures and actions that you should now take in respect of the above matter. (6 marks)
(b) For the purposes of this section assume from part (a) that the directors have agreed to value inventory at
$15/barrel.
Having investigated the matter in part (a) above, the directors present you with an amended set of financial
statements showing the emergency reserve stated not at 6,000 barrels, but reported as 60,000 barrels. The final financial statements now show a profit following the inclusion of another 54,000 barrels of oil in inventory. When queried about the change from 6,000 to 60,000 barrels of inventory, the finance director stated that this change was made to meet expected amendments to emergency reserve requirements to be published in about six months time. The inventory will be purchased this year, and no liability will be shown in the financial statements for this future purchase. The finance director also pointed out that part of Tye Co’s contract with the government requires Tye Co to disclose an annual profit and that a review of bank loans is due in three months. Finally the finance director stated that if your audit firm qualifies the financial statements in respect of the increase in inventory, they will not be recommended for re-appointment at the annual general meeting. The finance director refuses to amend the financial statements to remove this ‘fictitious’ inventory.
Required:
(i) State the external auditor’s responsibilities regarding the detection of fraud; (4 marks)
(ii) Discuss to which groups the auditors of Tye Co could report the ‘fictitious’ aviation fuel inventory;
(6 marks)
(iii) Discuss the safeguards that the auditors of Tye Co can use in an attempt to overcome the intimidation
threat from the directors of Tye Co. (4 marks)
第8题:
在SIP协议中,INVITE消息的响应消息,准确的返回原路是根据()。
A.Record-Route字段
B.Contact字段
C.Via字段
D.From字段
第9题:
题示代码的功能为:循环遍历输出Map当中的每一个元素。《插入代码》处应填入的代码是()Map map=new HashMap(); map.put(“jessica”,100); map.put(“tom”,200); map.put(“den”,300); Set《插入代码1》 set =《插入代码2》; for (《插入代码3》 per : set) { System.out.println(per.getKey() + ":" + per.getValue()); }
A.<Entry> map.keySet() Entry#B.<Entry> map.entrySet() Entry#C.<Map.Entry<String, Integer>> map.keySet() Map.Entry<String, Integer>#D.<Map.Entry<String, Integer>> map.entrySet() Map.Entry<String, Integer>第10题:
如:我要查找RaoY在Nature 或Science上发表的论文,哪一个检索语言是正确的?
A.Rao Y[au] AND Nature OR Science[Journal]
B.Rao Y[au] AND (Nature[Journal] OR Science[Journal])
C.Rao Y[au] AND Nature[Journal] OR Science[Journal]
D.Rao Y[au] AND (Nature OR Science)[Journal]