问题 多项选择题

(一)资料
2004年3月,某省审计厅派出审计组对某公司2003年度的财务收支进行审计,审计的有关情况和资料如下:
(1)审计人员获取的该公司2003年12月31日会计报表的有关项目和金额如下(见表2-1-1):
(作表)
(2)该公司的主要产品是电动机,审计人员在对该公司的存货进行监督盘点时发现以下情况:①产成品仓库中,有5台电动机没有计入存货数量,据有关人员解释,这5台电动机是其他单位委托保管的产品。②在原材料仓库里发现一堆废旧材料,盘点表上将其列入存货。据有关人员介绍,这些材料属于残次材料,早已不能使用。
(3)负责应付账款审计的审计人员让该公司财会部门编制了应付账款明细表,由该公司签字盖章后,作为应付账款的直接审计证据。
(4)2003年12月23日,由于资金紧张,该公司将次年1月23日到期的50万元商业承兑汇票到银行贴现,支付贴现息2500元。该公司进行了如下账务处理:
借:银行存款497500
营业外支出2500
贷:应收票据500000
(5)审计人员在抽查电动机的销售成本结转时,发现财会部门从2003年10月起,擅自将销售成本结转方法由原来的加权平均法改为先进先出法。电动机的单位成本近年来呈上升趋势。
(二)要求:根据上述资料,为下列问题从备选答案中选出正确的答案。

在审计人员取得的有关会计报表项目中,适合采用函证程序的有( )。

A.应收账款

B.其他应收款

C.主营业务收入

D.管理费用

答案

参考答案:A,B

解析: 本题考查重点是对“销售与收款循环审计”的熟悉。函证程序主要使用于应收账款、银行存款和其他应收账款的审查。因此,本题的正确答案为AB。

单项选择题

Text 2

The Boston Marathon is an annual marathon sporting event hosted by the city of Boston, Massachusetts, on Patriots’ Day, the third Monday of April. Begun in 1897 and inspired by the success of the first modem-day marathon competition in the 1896 Summer Olympics, the Boston Marathon is the world’s oldest annual marathon and ranks as one of the world’s most well-known road racing events. The marathon is one of five members of the World Marathon Majors.
The event attracts an average of about 20,000 registered participants each year. In the 100th running of the Boston Marathon in 1996, the number of participants reached 38,000. While there are cash prizes awarded to the winners of the marathon, most of the runners participate for the accomplishment of having run the race at all.
The Boston Marathon was originally a local event, but its fame and status have attracted runners from all over the world. For most of its history, the Boston Marathon was a free event, and the only prize awarded for winning the race was a wreath woven from olive branches. However, corporate-sponsored cash prizes began to be awarded in the 1980s, when professional athletes began to refuse to run the race without cash awards. The first cash prize for winning the marathon was awarded in 1986.
Women were not allowed to enter the Boston Marathon officially until 1972. Roberta (Bobbi) Gibb is recognized as the first woman to run the entire Boston Marathon (in 1966). In 1967, Kathrine Switzer, who had registered as "K. V. Switzer", was the first woman to run with a race number. She finished, despite a celebrated incident in which race official Jock Semple tried to rip off her numbers and eject her from the race. In 1996 the B.A.A. retroactively recognized as champions the unofficial women’s leaders of 1966 through 1971.
In recent years, critics have pointed to the dominance of foreign-born athletes in the event (especially runners from Kenya) to back their arguments that American professional running is lagging behind the rest of the world in terms of producing quality athletes. However, foreign dominance of the race is nothing new. Between 1946 and 1967 only one American (John J. Kelley in 1957) won the marathon in an era when Finland and Japan were the distance powerhouses.
The Boston marathon is open to all runners, male and female, from any nation, but they must meet certain qualifying standards. To qualify, a runner must first complete a standard marathon course certified by a national governing body affiliated with the International Association of Athletics Federations within a certain period of time before the date of the desired Boston Marathon (usually within approximately 18 months prior). Prospective runners in the age range of 18-- 34 must run a time of no more than 3:10:59 (3 hours and 10 minutes) if male, or 3:40:59 (3 hours and 40 minutes) if female; the qualifying time is adjusted upward as age increases. For example, a 40--44 year old male can still qualify with a time of 3:20:59. An exception to the qualification requirement is awarded to 1,250 runners who raise a pre-determined level of sponsorship for officially designated local charities.
Besides the Olympic trials and the Olympic marathons, Boston is the only major American marathon that requires a qualifying time. Thus for many marathoners to qualify for Boston (to "BQ") is a goal and achievement in itself, making it a "people’s Olympic event."

Most of marathoners take part in the race to

A.win cash prizes.

B.attract audience.

C.achieve success.

D.win an oliye-branch-woven wreath.

问答题 简答题