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问题 单项选择题

房地产开发企业申请预售许可时，需提交的资料不包括()。

A.土地使用权证、建设工程规划许可证、施工许可证 

B.工程施工合同及关于施工进度的说明 

C.开发企业的营业执照和资质证书 

D.样板房装修设计方案

答案

参考答案：D

单项选择题 A1型题

“斜颈”，主要见于（）

A.羊

B.牛

C.猪

D.马

E.猫
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问答题

5.Greenfields Co specialises in manufacturing equipment which can help to reduce toxic emissions in the production of chemicals. The company has grown rapidly over the past eight years and this is due partly to the warranties that the company gives to its customers. It guarantees its products for five years and if problems arise in this period it undertakes to fix them, or provide a replacement product.You are the manager responsible for the audit of Greenfields and you are performing the final review stage of the audit and have come across the following two issues.Receivable balance owing from Yellowmix CoGreenfields has a material receivable balance owing from its customer, Yellowmix Co. During the year-end audit, your team reviewed the ageing of this balance and found that no payments had been received from Yellowmix for over six months, and Greenfields would not allow this balance to be circularised. Instead management has assured your team that they will provide a written representation confirming that the balance is recoverable.Warranty provisionThe warranty provision included within the statement of financial position is material. The audit team has performed testing over the calculations and assumptions which are consistent with prior years. The team has requested a written representation from management confirming the basis and amount of the provision are reasonable. Management has yet to confirm acceptance of this representation.Required:

(a) Describe the audit procedures required in respect of accounting estimates. (5 marks)
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