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A.The Marketing Department
B.The Accounting Department
C.The Human Resources Department
答案
更多“Which department wants to recruit a secretary？（)”相关的问题
第1题
A．that
B．in which
C．by which
D．when
第2题
Which of the following would NOT be an effective control procedure for the generation and distribution of the information within the government department？
A.If working from home, departmental employees must use a memory stick to transfer data, as laptop computers are not allowed to leave the department
B.All departmental employees must enter non-disclosed and regularly updated passwords to access their computers
C.All authorised employees must swipe an officially issued, personal identity card at the entrance to the department before they can gain access
D.All hard copies of confidential information must be shredded at the end of each day or locked overnight in a safe if needed again
第3题
第4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
第5题
第6题
A.50 TV sets at a price of RMB 3,000 yuan each, please confirm within three days
B.50 TV sets at a price of RMB 3,000 yuan each, please confirm but subject to our final decision
C.TV sets at a price of RMB 3,000 yuan each are available
D.50 TV sets are available at a very attractive price, immediate delivery
第7题
Bronze operate several chemical processing factories across the country, it manufactures 24 hours a day, seven days a week and employees work a standard shift of eight hours and are paid for hours worked at an hourly rate. Factory employees are paid weekly, with approximately 80% being paid by bank transfer and 20% in cash; the different payment methods are due to employee preferences and Bronze has no plans to change these methods. The administration and sales teams are paid monthly by bank transfer.
Factory staff are each issued a sequentially numbered clock card which details their employee number and name. Employees swipe their cards at the beginning and end of the eight-hour shift and this process is not supervised. During the shift employees are entitled to a 30-minute paid break and employees do not need to clock out to access the dining area. Clock card data links into the payroll system, which automatically calculates gross and net pay along with any statutory deductions. The payroll supervisor for each payment run checks on a sample basis some of these calculations to ensure the system is operating effectively.
Bronze has a human resources department which is responsible for setting up new permanent employees and leavers. Appointments of temporary staff are made by factory production supervisors. Occasionally overtime is required of factory staff, usually to fill gaps caused by staff holidays. Overtime reports which detail the amount of overtime worked are sent out quarterly by the payroll department to production supervisors for their review.
To encourage staff to attend work on time for all shifts Bronze pays a discretionary bonus every six months to factory staff; the production supervisors determine the amounts to be paid. This is communicated in writing by the production supervisors to the payroll department and the bonus is input by a clerk into the system.
For employees paid by bank transfer, the payroll manager reviews the list of the payments and agrees to the payroll records prior to authorising the bank payment. If any changes are required, the payroll manager amends the records. For employees paid in cash, the pay packets are prepared in the payroll department and a clerk distributes them to employees; as she knows most of these individuals she does not require proof of identity.
Required:
(a) Identify and explain FIVE internal control STRENGTHS in Bronze Industries Co’s payroll system. (5 marks)
(b) Identify and explain SIX internal control DEFICIENCIES in Bronze Industries Co’s payroll system and provide a RECOMMENDATION to address each of these deficiencies. (12 marks)
(c) Describe substantive ANALYTICAL PROCEDURES you should perform. to confirm Bronze Industries Co’s payroll expense. (3 marks)
第8题
Section B – TWO questions ONLY to be attempted
A local government housing department (LGHD) has funds which it is proposing to spend on the upgrading of air conditioning systems in its housing inventory.
It is intended that the upgrading should enhance the quality of living for the occupants of the houses.
Preferred contractors will be identifi ed to carry out the work involved in the upgrading of the air conditioning systems, with each contractor being responsible for upgrading of the systems in a proportion of the houses. Contractors will also be required to provide a maintenance and operational advice service during the fi rst two years of operation of the upgraded systems.
Prior to a decision to implement the proposal, LGHD has decided that it should carry out a value for money (VFM) audit.
You have been given the task of preparing a report for LGHD, to help ensure that it can make an informed decision concerning the proposal.
Required:
Prepare a detailed analysis which will form. the basis for the preparation of the fi nal report. The analysis should include a clear explanation of the meaning and relevance of each of (i) to (iii) below:
(i) Value for Money (VFM) audit (including references to the roles of principal and agent). (6 marks)
(ii) Economy, effi ciency and effectiveness as part of the VFM audit. (6 marks)
(iii) The extent (if any) to which each of intangibility, heterogeneity, simultaneity and perishability may be seen to relate to the decision concerning the proposal, and any problems that may occur. (8 marks)
Note: Your analysis should incorporate specifi c references to examples relating to the upgrading proposal.
第9题
(i) A government grant related to the purchase of an asset must be deducted from the carrying amount of the asset in the statement of financial position
(ii) A government grant related to the purchase of an asset should be recognised in profit or loss over the life of the asset
(iii) Free marketing advice provided by a government department is excluded from the definition of government grants
(iv) Any required repayment of a government grant received in an earlier reporting period is treated as prior period adjustment
A.(i) and (ii)
B.(ii) and (iii)
C.(ii) and (iv)
D.(iii) and (iv)
第10题
(i) Hangle Garment Co had given up a credit of RMB 500,000 yuan owed by its affiliate enterprise in August 2013;
(ii) Some shareholders of Hangle Garment Co failed to make full capital contributions as prescribed in the articles of association of the company;
(iii) There was a contract between Hangle Garment Co and Bright Department Store, which was concluded before the bankruptcy application was accepted and had been partly performed.
Required:
In accordance with the Enterprise Bankruptcy Law of China:
(a) State whether the action of giving up credit could be revoked during the process of liquidation. (2 marks)
(b) State how the lack of full capital contributions by some of the shareholders of the company should be dealt with. (2 marks)
(c) State what right the bankruptcy administrator has regarding the partly-performed contract between Hangle Garment Co and Bright Department Store. (2 marks)
第11题
Trombone Co (Trombone) operates a chain of hotels across the country. Trombone employs in excess of 250 permanent employees and its year end is 31 August 2014. You are the audit supervisor of Viola & Co and are currently reviewing the documentation of Trombone’s payroll system, detailed below, in preparation for the interim audit.
Trombone’s payroll system
Permanent employees work a standard number of hours per week as specified in their employment contract. However, when the hotels are busy, staff can be requested by management to work additional shifts as overtime. This can either be paid on a monthly basis or taken as days off.
Employees record any overtime worked and days taken off on weekly overtime sheets which are sent to the payroll department. The standard hours per employee are automatically set up in the system and the overtime sheets are entered by clerks into the payroll package, which automatically calculates the gross and net pay along with relevant deductions. These calculations are not checked at all. Wages are increased by the rate of inflation each year and the clerks are responsible for updating the standing data in the payroll system.
Employees are paid on a monthly basis by bank transfer for their contracted weekly hours and for any overtime worked in the previous month. If employees choose to be paid for overtime, authorisation is required by department heads of any overtime in excess of 30% of standard hours. If employees choose instead to take days off, the payroll clerks should check back to the ‘overtime worked’ report; however, this report is not always checked.
The ‘overtime worked’ report, which details any overtime recorded by employees, is run by the payroll department weekly and emailed to department heads for authorisation. The payroll department asks department heads to only report if there are any errors recorded. Department heads are required to arrange for overtime sheets to be authorised by an alternative responsible official if they are away on annual leave; however, there are instances where this arrangement has not occurred.
The payroll package produces a list of payments per employee; this links into the bank system to produce a list of automatic payments. The finance director reviews the total list of bank transfers and compares this to the total amount to be paid per the payroll records; if any issues arise then the automatic bank transfer can be manually changed by the finance director.
Required:
(a) In respect of the payroll system of Trombone Co:
(i) Identify and explain FIVE deficiencies;
(ii) Recommend a control to address each of these deficiencies; and
(iii) Describe a test of control Viola & Co should perform. to assess if each of these controls is operating effectively.
Note: The total marks will be split equally between each part. (15 marks)
(b) Explain the difference between an interim and a final audit. (5 marks)
(c) Describe substantive procedures you should perform. at the final audit to confirm the completeness and accuracy of Trombone Co’s payroll expense. (6 marks)
Trombone deducts employment taxes from its employees’ wages on a monthly basis and pays these to the local taxation authorities in the following month. At the year end the financial statements will contain an accrual for income tax payable on employment income. You will be in charge of auditing this accrual. Required:
(d) Describe the audit procedures required in respect of the year end accrual for tax payable on employment income. (4 marks)
