问题 多项选择题

铁锈没清除干净会引起()焊接缺陷。

A.气孔

B.热裂纹

C.再热裂纹

D.冷裂纹

E.夹渣

F.未焊透

答案

参考答案:A, D, E, F

多项选择题

案例三(一)资料2009年4月,某审计组对丙公司2008年度财务收支进行了审计。有关的资料和审计情况如下:1.审计人员向该公司财务经理索取该公司某银行账户2008年12月31日的银行存款余额调节表,财务经理说明一般只是在银行对账单和银行存款日记账差异较大时,才对银行存款余额进行调节,并要求出纳员马上编制该账户的银行存款余额调节表提供给审计组。2.该银行账户2008年12月31日的银行对账单余额为l60万元,共有2笔未达账项,一是该公司开出转账支票而银行尚未支付的货款25万元,二是银行已付款而该公司未收到银行付款通知尚未人账的款项30万元。3.2008年l2月1日,银行收到该公司A客户汇来的款项30万元,该公司记入银行存款日记账,并在摘要中注明为预收货款,对应的分录为:借:银行存款30万元贷:主营业务收入 30万元经进一步审查,确定是该公司预收A客户销售货款30万元,相应的货物发运发生在2009年1月。4.2008年12月2日和29日,银行对账单中收入和付出款项各一笔,金额均为15万元,该公司银行存款日记账上无此记录。(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。

针对“资料l”,审计人员对丙公司内部控制中存在的缺陷应提出的改进建议有:

A.由出纳员以外的人员编制银行存款余额调节表

B.由出纳员按季度对银行存款余额进行调节

C.在银行对账单和银行存款日记账余额一致时不需要对银行存款余额进行调节

D.按月对银行存款余额进行调节

填空题



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