问题 问答题 简答题

甲公司在总部和营业部均设有出纳部门,在对被审计单位甲公司2016年度财务报表进行审计时,A注册会计师负责审计货币资金项目。具体要点如下:

(1)为顺利监盘库存现金,A注册会计师在监盘前一天通知甲公司出纳员做好监盘准备。

(2)考虑到出纳日常工作安排,对总部和营业部库存现金的监盘时间分别定在上午十点和下午三点。

(3)监盘库存现金的工作由A注册会计师以及甲公司总部和营业部出纳员共同进行。

(4)监盘时,出纳员把现金放入保险柜,并将已办妥现金收付手续的交易登入现金日记账,结出现金日记账余额,A注册会计师当场盘点出纳员负责的库存现金。

(5)A注册会计师核对现金日记账后填写“库存现金监盘表”,并在签字后形成审计工作底稿。

针对上述(1)至(5)项,逐项指出A注册会计师上述库存现金监盘工作中的做法是否恰当。如不恰当,请简要说明理由。

答案

参考答案:

(1)不恰当。对库存现金的监盘最好实施突击性的检查,提前通知甲公司的做法不当。

(2)不恰当。甲公司总部和营业部多部门存放库存现金,应同时进行盘点;若不能同时监盘,应对后监盘的库存现金实施封存。

(3)不恰当。除了注册会计师和出纳员,甲公司参与盘点人员还应包括会计主管人员。

(4)不恰当。盘点工作应当由出纳员负责,注册会计师负责监盘。

(5)不恰当。“库存现金监盘表”的审计工作底稿的签字人员除了注册会计师,还应当有甲公司出纳员、主管会计。

阅读理解

阅读理解。

     Simon and I were born in the same year. We are classmates and good friends. I always listen to the

teacher carefully in class and do things as the adults (成年人) say. I am well behaved (表现好)and never naughty(调皮). I always get good marks. I am the apple of the teacher's eve. Simon is different. He is

clever but the teachers don't like him, because he is so naughty. In class he often makes faces to make

others laugh(大笑). Sometimes he asks strange questions which are hard to answer. That makes the

teacher in embarrassment(尴尬).

     One day Simon asked Mr. Smith, our history teacher; " May I ask you a question?"    

     "Go ahead, please."

     "When you are teaching a group of students, there comes another group. Then how many groups of

students do you have?"

     "Two, of course. That's the easiest question in the world."

     Simon laughed and said, "you are wrong, sir. Two groups of students joining together(加在一起)is still one group. That's the easiest question in the world."

     All the students burst out laughing.

     You see, we are so different, but we are good friends.

1.Choose the best Chinese meaning for the underlined(下面划线的)phrase.

A.老师们眼睛里的苹果    

B.老师们的好帮手

C.老师们的宠儿、掌上明珠    

D.老师们反感的学生

2.Why don't the teachers like Simon?

A.He is too clever.

B.He is so naughty.    

C.He often makes the teachers in embarrassment.

D.Both B and C.

3.Which of the following is NOT true?

A.Simon and I are good friends, but we are different.    

B.Simon and I were of the same age.

C.All the students don't like Simon.

D.In fact, Simon is a good student, too.

4.Which of the following is about Simon?    

A.He listens to the teachers carefully in class.

B.Teachers don't think he is a good student.    

C.He is never a naughty boy.

D.He is the apple of the teacher's eye.

5.Choose the best title(题目)for the passage.

A.Simon and I                        

B.A Naughty Boy.

C.How to Be a Good Student          

D.Friends in Need Are Friends Indeed.

填空题