问题 问答题 简答题

某企业仓库保管员负责登记存货明细账,以便对仓库中所有存货项目的收、发、存进行永续记录。当收到验收部门送交的存货和验收单后,根据验收单登记存货明细账。平时,各车间或其他部门如果需要领取原材料,都可以填写领料单,仓库保管员根据领料单发出原材料。公司辅助材料的用量很少,因此领取辅助材料时,没有要求使用领料单。各车间经常有辅助材料剩余(根据每天特定工作购买而未消耗掉,但其实还可再为其他工作所用的),这些材料由车间自行保管,无须通知仓库。如果仓库保管员有时间,偶尔也会对存货进行实地盘点。根据上述描述,回答以下问题:(1)你认为上述描述的内部控制有什么缺陷?并简要说明该缺陷可能导致的错弊。(2)针对该企业存货循环上的缺陷,提出改进建议。

答案

参考答案:

(1)存在的缺陷和可能导致的错弊:①存货的保管和记账职责未分离。将可能导致存货保管人员监守自盗,并通过篡改存货明细账来掩饰舞弊行为,存货可能被高估。②仓库保管员收到存货时不填制入库通知单,而是以验收单作为记账依据。将可能导致一旦存货数量或质量上发生问题,无法明确是验收部门还是仓库保管人员的责任。③领取原材料未进行审批控制。将可能导致原材料的领用失控,造成原材料的浪费或被贪污以及生产成本的虚增。④领取辅助材料时未使用领料单和进行审批控制,对剩余的辅助材料缺乏控制。将可能导致辅助材料的领用失控,造成辅助材料的浪费或被贪污以及生产成本的虚增。⑤未实行定期盘点制度。将可能导致存货出现账实不符现象,且不能及时发现计价不准确。(2)存货循环内部控制的改进建议:①建立永续盘存制,仓库保管人员设置存货台账,按存货的名称分别登记存货收、发、存的数量;财务部门设置存货明细账,按存货的名称分别登记存货收、发、存的数量、单价和金额。②仓库保管员在收到验收部门送交的存货和验收单后,根据入库情况填制入库通知单,并据以登记存货实物收、发、存台账。入库通知单应事先连续编号,并由交接各方签字后留存。③对原材料和辅助材料等各种存货的领用实行审批控制。即各车间根据生产计划编制领料单,经授权人员批准签字,仓库保管员经检查手续齐备后,办理领用。④对剩余的辅助材料实施假退库控制。⑤实行存货的定期盘点制度。

阅读理解

For Sparky, school was all but impossible. He failed every subject in the eighth grade. He didn’t do much better in sports. Although he played for the school’s golf team, he lost the only important match of the season.

Sparky was a loser. He, his classmates…everyone knew it. Sparky never asked a classmate to go out in high school. He was too afraid of being refused.

However, one thing was important to Sparky – drawing. He was proud of his artwork. Of course, no one else appreciated it. In his senior year of high school, he sent some cartoons to the editors of the Yearbook. Although the cartoons were turned down, Sparky was so confident about his ability that he decided to become an artist.

After completing high school, he wrote a letter to Walt Disney Studios. He was told to send some samples of his artwork, and the subject for a cartoon was suggested. Sparky spent a great deal of time on it. Finally, the reply came from Disney Studios. He had been rejected(拒绝)once again. Another loss for the loser.

So Sparky decided to write his own autobiography(自传)in cartoons. He described his childhood – a little boy loser and underachiever. The cartoon character would soon become famous worldwide. For Sparky, the boy who had little success in school and whose work was rejected again and again was Charles Schulz. He created the Peanuts comic strip(连环漫画)and little cartoon character – Charlie Brown.

小题1:We can know that Sparky was ________ from the first paragraph.

A.a top student

B.an artist

C.a good player

D.a failure小题2:Sparky never asked a classmate to go out because he ______.

A.had never been invited

B.didn’t like making friends

C.didn’t want to be refused

D.was afraid of making mistakes小题3:What’s Sparky’s success according to the passage?

A.He was good at golf playing.

B.He wrote a letter to Walt Disney Studios.

C.He drew some cartoons for the Yearbook.

D.His Peanuts comic strip became world famous.

选择题