问题 单项选择题 案例分析题

案例二 (一)资料 2014年3月,某审计组对乙公司2013年度的财务收支进行了审计。乙公司主要从事钢材产品的加工和贸易业务。有关审计的情况和资料如下: 1.为了检查乙公司生产和存货业务循环内部控制的有效性,审计组准备实施如下审计程序: (1)检查生产通知单是否连续编号; (2)检查永续盘存记录是否由财会部门负责; (3)抽查领料凭证是否经由生产部门经理的批准; (4)抽查乙公司若干月份的存货盘点记录。 2.经审计组确认,乙公司2013年产成品发运单的最后一个顺序编号是8498。在检查主营业务收人相关账簿与凭证时,审计组发现下列情况: (1)编号为8478的发运单于2013年入账; (2)编号为8513的发运单于2013年入账; (3)编号为8512的发运单于2014年入账; (4)编号为8486的发运单于2014年人账。 3.在对产品成本的审查中,审计人员注意到2013年末原材料明细账显示,螺纹钢数量为零,而金额为红字1350万元。 4.审计组发现,乙公司仓库中存放着以下类型的存货: (1)第三方寄销的镀锌板; (2)来料加工的电工钢; (3)已办理提货手续并确认销售但尚未装运的高强钢; (4)已验收入库但尚未付款的螺纹钢。 5.根据审计人员以往的经验,某些大型贸易企业会通过产品循环销售的手法虚增销售业绩,即在产品实物不转移的情况下,将货物销售给客户后再进行回购,为避免过高税费支出,其出售与回购的价格差异较小。审计组决定将该问题列为审计重点。 (二)要求:根据上述材料,为下列问题从备选答案中选出正确的答案。

“资料3”中,审计组认为可能的原因是:()

A.领用原材料尚未入账

B.购入原材料尚未入账

C.原材料未入库即领用

D.多结转了原材料成本

答案

参考答案:D

填空题

You might think that hamburgers were invented in the United States, but that is not totally true. These (1) , or patties, actually came from Germany in the middle of the nineteenth century. They were brought to the United States by (2) who came from the city of Hamburg. That is why (3) was "hamburger steak".

However, people in other places (4) that they invented the hamburger. Perhaps we’ll never have a (5) . But there’s no question that the hamburger was a (6) . Why Perhaps because at that time, industry was growing and a kind of (7) food was needed for workers.

The hamburger became even more popular (8) when the first chain of fast food restaurants was started. This chain was called "White Castle". It served tiny hamburgers that were sold for only (9) . Then, in the 1930s there came the (10) where customers were served in their cars by waiters in uniform. And the hamburger was one of the most (11) .

By now, The hamburger was ready to (12) the world. And this happened with McDonald’s, which was actually a (13) at first. But by the early 1950s the hot dog was replaced by the hamburger. McDonald’s and other fast food restaurants (14) around the world throughout the rest of the twentieth century. McDonald’s alone has (15) for everyone person in the world.

The importance of the hamburger to (16) remains significant. About (17) of all sandwiches that are eaten are hamburgers. According to some sources, (18) of current workers in the United States had their first job at McDonald’s. But the face of the hamburger is changing (19) . Nowadays it is possible to buy a chicken burger, a turkey burger, (20) , or veggie burger.

19()

单项选择题