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。

单项选择题
阅读理解

阅读理解。

     Last month, students from one hundred and three universities in eighty-eight countries took part in an

international computer programming contest, which took place in Harbin, China. Three-person teams

from each school had five hours to solve eleven real world problems.

     The students first listed the problems in order of difficulty. Then they figured out the requirements of

each. They designed ways to test their solutions. And they wrote the needed software systems. Even the

winning team from Shanghai Jiaotong University in China was not able to solve all the problems within the

given limit. Stanford's team solved five problems and finished in fourteenth place. Stanford was one of

twenty-one American universities that took part in the contest this year.

     The official name of the Battle of the Brains is the ACM International Collegiate Contest. The first final competition was held in 1977 at the Association for Computer Machinery Computer Science Conference. Today, a network of universities holds area competitions that send the winners to the world finals, now

organized by IBM.

     Contest spokesman Dong Heintzman says the world champions receive prizes and scholarships. They

are also guaranteed an offer of employment or internship (实习) with IBM. He said, "We have had past

world champions that IBM has gone and employed in our Zurich research laboratory and are now

working on some of the leading edge materials in science and physics. We have a world finalist from

China who's been working on the Watson Supercomputer that in the near future will be playing Jeopardy (一种超级计算机名称) against the best Jeopardy players in the world. So this competition is an

opportunity to be recognized and to be recruited (招聘) by some of the top technology and research

firms around the world."

1. From the first paragraph we can figure out there were____ programmers taking part in the contest.

A. 3                

B. 88                

C. 246              

D. a lot of

2. From the last paragraph we know that ____.

A. the winners will be offered a job in IBM

B. this contest provides a chance for the universities

C. this competition is held every four years

D. many big companies are short of programmers

3. What is the best title of this passage?

A. The Best Top Contest                      

B. The Battle of the Brains

C. The Difficult Competition                  

D. Courage and Wisdom Needed