问题 多项选择题


(一)资料
20×7年3月,某审计组对某公司20×6年度财务收支进行审计。有关情况和资料如下:
(1)审计人员对货币资金业务内部控制进行测试时,发现如下情况:
①收付业务办理后,出纳员甲在原始凭证上加盖“收讫”或“付讫”戳记。
②为方便款项的及时支付,支票和印章由会计人员乙统一保管。
③5万元以下的付款业务,会计人员乙可以直接办理;5万元以上的付款业务,均需由财务经理丙审批签字后方可支付。
④会计主管丁定期核对银行存款日记账与银行对账单,并编制银行存款余额调节表。
(2)审计人员对库存现金进行了监盘。库存现金盘点数是7000元。另有一张上月经销售经理签字批准的金额为5000元的差旅费借条,盘点时现金日记账余额为13000元,无其他未入账凭证;此外在保险柜中发现一本个人活期存折,20×6年10月9日开户,户名为出纳员甲,开户当天存入现金80000元,经询问是保险公司支付的当年保险赔偿金。
(3)审计人员发现,该公司一笔50万元定期存款20×6年12月15日被银行冻结。
(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。

审计人员对该公司库存现金进行监盘时,下列做法中正确的有( )。

A.事先通知财务人员做好准备

B.监盘时间应避开现金收支的高峰时间

C.始终由审计人员亲自清点现金

D.出纳员甲必须始终在场

答案

参考答案:B,D

解析: 本题考查重点是对“库存现金的监盘”的掌握。库存现金的监盘应注意:①要有被审计企业的有关领导或主管会计、出纳员始终在场的情况下,由出纳员自点,审计人员只是监盘。②库存现金的监盘应采取突击式监盘,即不事先通知出纳员,防止出纳员在监盘前采取措施掩盖弊端,达不到监盘的目的。③监盘库存现金的时间一般安排在营业前或营业终了后,避免现金收支的高峰时间。因此,本题的正确答案为BD。

阅读理解

阅读理解。

     Mr Turner liked fishing. It was his favorite sport. He often fished for hours without catching anything.

But this did not worry him. Some fishermen couldn't catch fish. Sometimes they caught old boots or rubbish.

Mr Turner was even worse than the fishermen. He never caught anything - not even old boots. After he spent

whole morning on the river, he always went home with an empty bag.

     "You must give up fishing!" his friends said, "It's a waste of time."

     "But they don't realize one important thing. I'm not really interested in fishing. I am only interested in

sitting in a boat and doing nothing at all. It can make me forget the noise of the city and live quietly for some

time." he always said to himself.

1. Mr Turner always went fishing because ________.

A. he could sell the fish and get some money

B. he thought it was a good sport

C. he could cook the fish for supper

D. he could sit in a boat

2. Mr Turner liked to fish ________.

A. by the river

B. in a boat on the river

C. in the river

D. with the fishermen

3. He always went home with an empty bag because ________.

A. he couldn't fish at all

B. there weren't any fish in the river

C. he gave the fish to the fishermen

D. he didn't pay attention to fishing at all

4. His friends told him ________ when they knew he couldn't catch anything.

A. to learn how to fish

B. to change the way of fishing

C. not to fish any more

D. to buy fish to eat

5. From the story we knew Mr Turner ________.

A. lived in the country

B. was a good fisherman

C. was interested in fishing

D. disliked the noise of the city

填空题