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A.guaranteed
B.protected
C.ensured
D.granted
答案
更多“All electrical goods sold in our shop will be ______ for one year.”相关的问题
第1题
Electrical wiring on all "T-Boats" must be ______.
A.concealed to prevent mechanical damage
B.concealed so the boat can be maintained more easily
C.protected from the weather
D.in an accessible place behind the ceiling
第2题
Pear International Co (Pear) is a manufacturer of electrical equipment. It has factories across the country and its customer base includes retailers as well as individuals, to whom direct sales are made through their website. The company’s year end is 30 September 2012. You are an audit supervisor of Apple & Co and are currently reviewing documentation of Pear’s internal control in preparation for the interim audit.
Pear’s website allows individuals to order goods directly, and full payment is taken in advance. Currently the website is not integrated into the inventory system and inventory levels are not checked at the time when orders are placed.
Goods are despatched via local couriers; however, they do not always record customer signatures as proof that the customer has received the goods. Over the past 12 months there have been customer complaints about the delay between sales orders and receipt of goods. Pear has investigated these and found that, in each case, the sales order had been entered into the sales system correctly but was not forwarded to the despatch department for fulfilling.
Pear’s retail customers undergo credit checks prior to being accepted and credit limits are set accordingly by sales ledger clerks. These customers place their orders through one of the sales team, who decides on sales discount levels.
Raw materials used in the manufacturing process are purchased from a wide range of suppliers. As a result of staff changes in the purchase ledger department, supplier statement reconciliations are no longer performed. Additionally, changes to supplier details in the purchase ledger master file can be undertaken by purchase ledger clerks as well as supervisors.
In the past six months Pear has changed part of its manufacturing process and as a result some new equipment has been purchased, however, there are considerable levels of plant and equipment which are now surplus to requirement. Purchase requisitions for all new equipment have been authorised by production supervisors and little has been done to reduce the surplus of old equipment.
Required:
(a) In respect of the internal control of Pear International Co:
(i) Identify and explain FIVE deficiencies;
(ii) Recommend a control to address each of these deficiencies; and
(iii) Describe a test of control Apple & Co would perform. to assess if each of these controls is operating effectively. (15 marks)
(b) Describe substantive procedures you should perform. at the year end to confirm each of the following for plant and equipment:
(i) Additions; and
(ii) Disposals. (4 marks)
(c) Pear’s finance director has expressed an interest in Apple & Co performing other review engagements in addition to the external audit; however, he is unsure how much assurance would be gained via these engagements and how this differs to the assurance provided by an external audit.
Required:
Identify and explain the level of assurance provided by an external audit and other review engagements. (3 marks)
Pear’s directors are considering establishing an internal audit department next year, and the finance director has asked about the differences between internal audit and external audit and what impact, if any, establishing an internal audit department would have on future external audits performed by Apple & Co.
Required:
(d) Distinguish between internal audit and external audit. (4 marks)
(e) Explain the potential impact on the work performed by Apple & Co during the interim and final audits, if Pear International Co was to establish an internal audit department. (4 marks)
第4题
A.weights
B.prices
C.tasks
D.duties
第5题
A.Transportation-in.
B.Cost of Goods Sol
C.Sales Returns & Allowances.
D.Purchase Returns & Allowances.
第6题
According to this law, changes in the prices of goods cause change in supply and demand. An increase in the price of the goods causes an increase in supply-then number of goods the producers make. Producers will make more goods when they can get higher prices for the goods. The producer makes more shoes as the price of shoes goes up. At the same time, an increase in the price of the goods causes a decrease in demand—the number of goods the consumers buy. This is because people buy less when the price is high. People buy fewer shoes as the price of shoes goes up. Conversely, a decrease in the price causes an increase in demand (people buy more shoes) and a decrease in supply (producers make fewer shoes).
Business firms look at both supply and demand when they make decisions about price and production. They look for the equilibrium point where supply equals demand. At this point, the number of shoes produced is 3000 and the price of the shoes is $30. $30 is the equilibrium price: at this price the consumers will buy all of the 3000 shoes which the producers make. If the producers increase the price of the shoes, or if they produce more than 3000 shoes, the consumers will not buy all of the shoes. The producers will have a surplus(过剩)—more supply than demand—so they must decrease the price in order to sell all of the shoes. On the other hand, if they make fewer than 3000 shoes, there will be a shoes shortage —more demand than supply—and the price will go up.
According to the Law of Supply and Demand, the equilibrium price is the best price for the good. The consumers and the producers will agree on this price because it is the only price that helps them both equally.
Why does an increase in price cause an increase in supply？ ______
A．Consumers buy more goods when prices are high.
B．Producers make more goods when prices are high.
C．Producers want to sell all of their goods.
D．Consumers will not buy all of the goods.
第7题
A．his acceptance of the draft for payment at a specified later date
B．his payment of the amount specified under reserve
C．his partial payment of the bill amount
D．his payment of the amount specified
第8题
A.wood—processing industry
B.shoe—making industry
C.news—print industry
D.mineral refining industry
第9题
(1) Good despatched notes are matched to sales invoices
(2) Sales invoices are sequentially numbered
(3) Sales invoices are matched to customer orders
(4) Regular review of unfulfilled orders
A.1 and 2
B.2 and 4
C.2 and 3
D.1 and 4
第10题
company, according to IAS2 Inventories？
1 Carriage inwards.
2 Carriage outwards.
3 Depreciation of factory plant.
4 Accounts department costs relating to wages for production employees.
A All four items
B 2 and 3 only
C 1, 3 and 4 only
D 1 and 4 only
