问题 多项选择题

资料
20×8年4月,某审计组对乙公司20×7年度财务收支情况进行审计。有关销售与收款循环审计的情况和资料如下:
1.该公司为上市公司,仅生产和销售一种产品。近几年行业和市场发展形势良好。产品本身未进行技术革新,原材料价格和产品销售价格相对稳定。
2.该公司20×7年度营业收入5800万元,营业成本4000万元;20×6年度营业收入5300万元,营业成本3000万元。20×7年该类产品的行业平均毛利率为43%。
3.审计人员在对销售与收款业务内部控制进行调查的过程中了解到:
(1)公司设有专门的信用管理部门批准赊销信用。
(2)销售经理有权批准特殊客户“见订单即发货”,不必经信用管理部门批准。
(3)应收账款记账员定期编制并向客户寄送对账单。
(4)会计人员转销坏账前,必须向经授权的财务经理申报审批。
4.审计人员在对相关内部控制进行测试的基础上,决定重点审查营业收入和应收账款,并实施了下列审计程序:
(1)抽取部分销售发票,追查销货合同、出库单和营业收入明细账。
(2)检查资产负债表日前后十天有关收人的记录,核对、比较相关发票、运单等。关注发票开具日期、记账日期和发货日期。
(3)向债务人函证应收账款。
5.审计人员抽查发运单时,发现20×7年12月27日发出一批货物,售价20万元,进一步追查销货合同。发现合同签订日为20×7年12月20日,双方约定货到付款。20×8年1月12日接到对方货物抵达并验收合格的通知,14日该笔款项到账。该公司于20×8年1月12日确认该笔销售业务。
要求:根据上述资料,从下列问题的备选答案中选出正确答案。

对“资料3”中该公司下列日期业务的收入确认,如不考虑增值税,审计人员可以初步认定为正确的有( )。

A.3月30日

B.6月20日

C.8月26日

D.10月16日

答案

参考答案:A,D

解析:[大纲要求] 掌握 [真题解析] 本题考查重点是对“营业收入交易截止期的审查”的掌握。如果发货运单显示货物是在本报告期发运的,而相应的收入是在下一报告期计入的,是属于低估收入;相反,如果已计入本期的收入是“应收账款”账户的日期,而相应的产品出库单存根与运单或提货单日期在下一会计期间,表明是高估了收入。本题中,选项B是低估了收入,选项C是高估了收入。因此,本题的正确答案为AD。

阅读理解

Could you be a genius like Einstein? A genius needs to learn and think. Reading is a good idea, but it is not enough. Einstein’s advice is to use your brain more. Here are some tips:

l Ask. When you look at new things, ask why they are new or different. Ask more questions. Ask yourself and others. Keep thinking until you find the answers.

l Draw. Einstein thought in pictures. Sometimes, it helps to draw problems and ideas.

l Read. Try to read new things. Read books from different parts of the library. After you read, think about the ideas you have learned. Are they different from what you thought?

l Relax. Many ideas come when you are relaxed. Take some time to relax yourself in the ways like taking a walk in a park, going to a concert or a museum.

l Write. Keep a diary. Write down your questions and ideas. Write down new ideas after you read.

l Share. Einstein used to talk to his friends and explain his ideas. Sometimes, a friend can help you find the answer to a problem.

l Be brave. Do not let other people say your ideas are silly. Explain yourself. Let other people explain why they think you are wrong. Then decide.

小题1:What can we do to relax ourselves according to the passage?

A.Keeping a diary.

B.asking questions.

C.Taking a walk.

D.Reading mew things.小题2:The author suggested we should    if other people say our ideas are silly.

A.discuss the ideas with others

B.draw problems and ideas

C.go to a museum with others

D.write down your ideas小题3:Which of the following is NOT TRUE according to the passage?

A.A genius needs to learn and think.

B.We should find the answers all by ourselves.

C.Einstein’s advice is to use our brain more.

D.Einstein liked to talk to his friends and explain his ideas.

单项选择题 B型题