搜题请搜索小程序“爱下问搜题”
问题 单项选择题

广州海岸电台播发的天气报告责任海区包括（）。

A．台湾海峡，广东东部，广东西部，琼州海峡，北部湾，海南岛西南部

B．硫球，巴士，东沙，西沙，中沙，南沙，曾母暗沙

C．华列拉，头顿，暹罗湾

D．台湾省东部，台湾海峡，广东东部

答案

参考答案：A

单项选择题

标准·普尔股票价格指数基点数为( )。

A．1000

B．100

C．10

D．1
查看答案
问答题

One of your audit clients is Tye Co a company providing petrol， aviation fuel and similar oil based products to the government of the country it is based in. Although the company is not listed on any stock exchange， it does follow best practice regarding corporate governance regulations. The audit work for this year is complete， apart from the matter referred to below.

As part of Tye Co‘s service contract with the government， it is required to hold an emergency inventory reserve of 6，000 barrels of aviation fuel. The inventory is to be used if the supply of aviation fuel is interrupted due to unforeseen events such as natural disaster or terrorist activity.

This fuel has in the past been valued at its cost price of $15 a barrel. The current value of aviation fuel is $120 a barrel. Although the audit work is complete， as noted above， the directors of Tye Co have now decided to show the ‘real’ value of this closing inventory in the financial statements by valuing closing inventory of fuel at market value， which does not comply with relevant accounting standards. The draft financial statements of Tye Co currently show a profit of approximately $500，000 with net assets of $170 million.

List the audit procedures and actions that you should now take in respect of the above matter. （6 marks）
查看答案