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Have you checked the fire sprinklers in your work unit？
A.Yes. But they need good maintaining
B.Yes. They are in good condition
C.No. I can’t find appropriate chance to check.
D.Sure I prefer to check beforehan
答案
更多“Have you checked the fire sprinklers in your work unit？A.Yes. But they need good maintaini”相关的问题
第1题
(Those of us) who work in chemical (laboratories) should have (their) lungs (checked) quite regularly.
A．Those of us
B．laboratories
C．their
D．checked
第2题
Kavin：，do you mind if I borrow that newspaper for a little while？
Wendy：I‘m sorry，but it doesn’t belong to me．Have you checked with Mark？
A.Excuse me
B.Pardon
C.I"m sorry
D.I"m not$Hre
第3题
The truck owners were angry because ______.
A．they failed to get the melons away without being seen
B．they forgot to have their truck checked before they started
C．they had got too many melons on the truck
D．they knew they had a bad reputation
第4题
听力原文： At the end of the total accounting period and after all transactions have been journalized and posted, the equality of the debit and credit entries is checked by preparing a trial balance. A trial balance is a schedule that lists the titles of the accounts in the general ledger and their debit or credit balances. If the trial balance is in balance, the financial statements can be prepared. If a trial balance does not agree, it implies that an error or errors have been made. The account balances, postings and the journal entries must be checked until the error is found. A trial balance does not prove that all transactions have been recorded or that the ledger is correct. The trial balance may still agree when a transaction is not journalized, a journal entry is not posted, an entry is posted twice, incorrect accounts are used in journalizing or posting, or offsetting errors are made in recording the amount of a transaction.
24. How does the accountant check the equality of the debit and credit entries？
25.What is a trial balance？
26.What is implied if a trial balance does not agree？
(24)
A．By posting all the entries.
B．By preparing a trial balance.
C．By comparing the entries on both sides.
D．By recording all the entries once more.
第5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6题
You’ll have to pay for the holiday in ______ ，Tom．
A．front
B．advance
C．ahead
D．forward
第7题
You may go earlier if you really have to, but I'd rather you ______ for me.
A．wait
B．waited
C．to wait
D．waiting
第8题
Do you have any ______ of success？
A．access
B．accident
C．possibility
D．opportunity
第10题
Please let us have more time,______？
A．shall we
B．will you
C．won' t you
D．don' t you
第11题
You should make sure that you have not ______ any detail in the design.
A．disappeared
B．thrown
C．delivered
D．neglected
