问题 问答题

注册会计师甲和乙在审计D公司2011年度财务报表时,注意到购货与付款循环相关的内部控制存在缺陷。他们认为D公司管理当局在资产负债表日故意推迟记录发生的应付账款,于是决定实施审计程序进一步查找未入账的应付账款;注册会计师甲和乙同时对D公司的固定资产实施了以下实质性测试程序:
(1)检查D公司年度内购入固定资产的有关原始凭证;
(2)实地观察D公司年度新增的固定资产;
(3)结合负债项目,查明固定资产被用作担保、抵押的情况;
(4)复核固定资产的预计使用年限是否超长以及折旧率是否正确。

请问注册会计师甲和乙应如何查找未入账的应付账款

答案

参考答案:注册会计师甲和乙查找未入账应付账款的审计程序如下:
①检查债务形成的相关原始凭证,如供应商发票、验收报告或入库单等,查找有无未及时入账的应付账款,确认应付账款期末余额的完整性。
②检查资产负债表日后应付账款明细账贷方发生额的相应凭证,关注其购货发票的日期,确认其入账时间是否合理。
③获取被审计单位与其供应商之间的对账单[应从非财务部门(如采购部门)获取J,并对对账单和被审计单位财务记录之间的差异进行调节(如在途款项、在途货物、付款折扣、未记录的负债等),查找有无未入账的应付账款,确定应付账款金额的准确性。
④针对资产负债表日后付款项目,检查银行对账单及有关付款凭证(如银行划款通知、供应商收据等),询问被审计单位内部或外部的知情人员,查找有无未及时入账的应付账款。
⑤结合存货监盘程序,检查被审计单位在资产负债日前后的存货入库资料(验收报告或入库单),检查是否有大额料到单未到的情况,确认相关负债是否计入了正确的会计期间。

填空题

Coca-Cola Classic


In May 1985, Coca-Cola chairman Robert Goizueta announced one of the boldest gambles in marketing history: Coca-Cola would make a significant flavor change in Coke, the world’s best-selling soft drink. (1) The idea, according to one of Coke’s leading strategists, "was to take all the positive qualities associated with the current product, its heritage and so on, and transfer that to an improved tasting product." (2) Supermarket sales of Coke had slipped behind Pepsi by almost two percentage points, and Pepsi was consistently winning blind taste tests. The advertising campaign for New Coke emphasized improved flavor.
Coca-Cola spent nearly $4 million to taste-test its new product on 200,000 consumers. (3) When the brands were not identified, the taste tests of 40,000 people done in 30 communities showed that 55 percent chose the new Coke over the old, and 52 percent chose it over Pepsi. Subjects were not told during any of the tests that the product being tested would take the place of the traditional Coke.
During the first month of New Coke’s introduction, shipments to Coke bottlers set a record, and more people tried the new product than has ever sampled any new product. (4) Consumers began to demand the old Coke. Sales were dropping rapidly. There was even talk of a class-action suit by a Seattle-based organization, Old Coke Drinkers of America. Coca-Cola headquarters received thousands of protest letters such as, "Dear Chief Dodo: what ignoramus decided to change the formula of Coke " Coca-Cola bottlers meeting in Dallas signed a petition demanding that the company restore the traditional formula.
(5) On July 10, Coca-Cola announced that it would reintroduce the original formula under the name Coca-Cola Classic. Within hours of the announcement, a national phone survey indicated that 68 percent of the people were aware of that move and 66 percent approved of it. The Coca-Cola Classic package was designed only two days before the announcement.
(6) ABC News covered the story on its "World News Tonight" report, again on "Nightline", and on "20/20". ABC-TV also interrupted its "General Hospital" soap opera to tell the public that the old Coke was coming back.
(7) Pepsi’s first advertising campaign in response to its competitor’s move stated that Pepsi’s own better taste had forced Coca-Cola’s move. The second campaign talked about the confusion of Coke products, emphasizing the split between new Coke and old Coke. (8) By September, Coca-Cola decided to change its approach once more by bringing back the kind of traditional soft-drink advertising that it had been trying hard to get away from. The new ads did not address the differences between the new Coke and Coca-Cola Classic but rather, focused on a return to traditional values.
A. Coca-Cola introduced "New Coke" to the market in an attempt to win back market share from Pepsi.
B. Coke’s 99-year-old formula would be modified to make it slightly sweeter and less filling.
C. The media had given a lot of coverage to what had been labeled the "new Coke failure".
D. PepsiCo, bottlers of Pepsi-Cola, couldn’t resist the temptation to poke fun at Coca-Cola’s misfortune in its advertising.
E. The confusion and controversy between the two cola market leaders grew.
F. On July 5, Coca-Cola announced that it would bring back the old formula.
G. Some of the taste tests were blind, and others had brand names associated with them.
H. However, the entire picture changed suddenly.

单项选择题 B型题