"POST errors in the 600-799 range generally indicate Floppy disk drive errors."
A.错误
B.正确
A.错误
B.正确
第1题
A.USB
B.Floppy disk drive
C.Motherboard
D.Hard disk drive
E.COM1
第2题
B. Recording the same transaction more than once
C. Posting a part of a transaction correctly as a debit or credit but to the wrong accounts
D. errors in the individual accounts
E. Failure to record a transaction or to post a transaction
第3题
B.Recording the same transaction more than once
C.Postinga part of a transacton correcdly asa debit or credit but to the wrong account
D.errors in the individual accounts.
E.Failure to record transaction or to post a transaction
第4题
Passage Two
How can a single postage stamp be worth $ 16,800?
Any mistake made in the printing of a stamp raises its value to stamp collectors. A mistake on one in expensive' postage stamp has made the stamp worth a million and a half times its original value.
The mistake was made more than a hundred years ago in the British colony of Mauritius, a small is land in the Indian Ocean. In 1847 an order for stamps was sent to a London printer, and Mauritius was to become the fourth country in the world to issue stamps.
Before the order was filled and delivered, a ball (舞会) was planned at Mauritius' Government House, and stamps were needed to send out the invitations. A local printer was instructed to copy the de sign for the stamps. He accidentally inscribed the words "Post Office" instead of "Post Paid" on the sever al hundred stamps that he printed.
Today there are only twenty-six of these misprinted stamps left--fourteen "One Penny Orange-Reds" and twelve "Two Penny Blues". Because of the Two Penny Blue's rareness (罕见) and age, collectors have paid as much as $ 16,800 for it.
36. A postage stamp's value to collectors is raised if ______.
A. there are few others like it
B. there are no errors on the stamps
C. a mistake is made in the ,printing
D. both A and C
第5题
stamp raises its value to stamp collectors. A mistake on one inexpensive postage stamp has made the stamp worth a million and a half times its original value. The mistake was made more than a hundred years ago in the British colony Mauritius , a small island in the Indian Ocean. In 1847 an order for stamps was sent to a London printer – Mauritius was to become the fourth country in the world to issue stamps. Before the order was filled and delivered, a ball was planned at Mauritius ’ Government House, and stamps were needed to send out the invitations. A local printer was instructed to copy the design for the stamps. He accidentally marked the words " Post Office" instead of " Post Paid" on the several hundred stamps that he printed.
Today there are only twenty-six of these misprinted stamps left—fourteen One-Penny Orange-Reds and twelve Two-Penny Blues. Because of the Two-Penny Blue's rareness and age, collectors have paid as much as $ 16800 for it.
1).Which one is implied but not stated?
A、All correctly printed stamps are worthless.
B、Mauritians needed the stamps to send out invitations to a ball.
C、The printer was punished for his mistake.
D、Collectors are constantly looking for stamps with mistakes.
2).$16 800 is the collector’s value of ().
A、the One Penny Orange – Red
B、a correctly printed 1847 stamp
C、the Twopenny Blue
D、both A and C
3).The best title for this section is ().
A、The “Post Paid” Error
B、The Twopenny Blue
C、A London Printer’s Error
D、How Mauritius Became Famous
4).A postage stamp’s value to collectors is raised if ().
A、there are few others like it
B、there are no errors on the stamps
C、a mistake is made in the printing
D、both A and C
5).The mistake in the locally printed postage stamps was in the ().
A、price
B、wording
C、color
D、spelling of postage
第6题
1、A postage stamp’s value to collectors is raised if ().
A、there are few others like it
B、 there are no errors on the stamps
C、 a mistake is made in the printing
D、 both A and C
2、The mistake in the locally printed postage stamps was in the ().
A、price
B、wording
C、color
D、spelling of postage
3、$16 800 is the collector’s value of ().
A、the One Penny Orange – Red
B、 a correctly printed 1847 stamp
C、 the Twopenny Blue
D、 both A and C
4、Which one is implied but not stated?
A、All correctly printed stamps are worthless.
B、Mauritians needed the stamps to send out invitations to a ball.
C、The printer was punished for his mistake.
D、Collectors are constantly looking for stamps with mistakes.
5、The best title for this section is ()
A、The “Post Paid” Error
B、The Twopenny Blue
C、A London Printer’s Error
D、How Mauritius Became Famous
第7题
阅读下面的句子,根据文章内容进行判断,正确写“T”错误写“F”
Accounting errors will happen from time to time, but many common accounting mistakes can be avoided with proper planning and preparation. Here are the top seven accounting mistakes that should be paid more attention to.
(1 )Not knowing your true cash balance: Due to things like automatic payments and bank charges, money that appears in your cash drawer and your checking account may already be spent.
(2)Mistaking profits for cash: When you have a lot of credit sales, your company can post big profits without seeing any cash.
(3)Paying bills too soon: If your vendors give you thirty days to pay them, take it. Unless you get a discount for paying early, paying your bills only when they’re due improves your company’s cash flow.
(4)Avoiding book -keeping tasks: Not recording and posting transactions regularly leaves you with a mountain of book-keeping to deal with in the end.
(5)Paying accidental dividends: Every time a corporation owner takes money out of his business, it counts as a dividend. That can lead to a bigger personal income-tax bill.
(6)Not keeping personal finances separate from business: Mixing up business and personal money can cause bookkeeping and legal problems.
(7)Setting prices too low: Know your costs before you set product or service prices, or you run the risk of losing money on every sale. A simple break-even analysis can help you set prices at a profitable level.
() 21. Accounting mistakes cannot be avoided.
() 22. With a lot of credit sales, your company may have no cash at hand.
() 23. It is recommended not to pay bills too soon.
() 24. Business money and personal money can be mixed up.
() 25. Try your best to know your costs before you set product or service prices.
第8题
Hawthorn Enterprises Co
Hawthorn Enterprises Co (Hawthorn) manufactures and distributes fashion clothing to retail stores. Its year end was 31 March 2015. You are the audit manager and the year-end audit is due to commence shortly. The following three matters have been brought to your attention.
Hawthorn receives monthly statements from its main suppliers and although these have been retained, none have been reconciled to the payables ledger as at 31 March 2015. The engagement partner has asked the audit senior to recommend the procedures to be performed on supplier statements.(3 marks)
(ii) Bank reconciliation
During last year’s audit of Hawthorn’s bank and cash, significant cut off errors were discovered with a number of post year-end cheques being processed prior to the year end to reduce payables. The finance director has assured the audit engagement partner that this error has not occurred again this year and that the bank reconciliation has been carefully prepared. The audit engagement partner has asked that the bank reconciliation is comprehensively audited. (4 marks)
(iii) Receivables
Hawthorn’s receivables ledger has increased considerably during the year, and the year-end balance is $2·3 million compared to $1·4 million last year. The finance director of Hawthorn has requested that a receivables circularisation is not carried out as a number of their customers complained last year about the inconvenience involved in responding. The engagement partner has agreed to this request, and tasked you with identifying alternative procedures to confirm the existence and valuation of receivables. (5 marks)
Required:
Describe substantive procedures you would perform. to obtain sufficient and appropriate audit evidence in relation to the above three matters.
Note: The mark allocation is shown against each of the three matters above.
第9题
(a) (i) Identify and explain FOUR financial statement assertions relevant to classes of transactions and events for the year under audit; and
(ii) For each identified assertion, describe a substantive procedure relevant to the audit of REVENUE. (8 marks)
(b) Hawthorn Enterprises Co (Hawthorn) manufactures and distributes fashion clothing to retail stores. Its year end was 31 March 2015. You are the audit manager and the year-end audit is due to commence shortly. The following three matters have been brought to your attention.
(i) Supplier statement reconciliations
Hawthorn receives monthly statements from its main suppliers and although these have been retained, none have been reconciled to the payables ledger as at 31 March 2015. The engagement partner has asked the audit senior to recommend the procedures to be performed on supplier statements. (3 marks)
(ii) Bank reconciliation
During last year’s audit of Hawthorn’s bank and cash, significant cut off errors were discovered with a number of post year-end cheques being processed prior to the year end to reduce payables. The finance director has assured the audit engagement partner that this error has not occurred again this year and that the bank reconciliation has been carefully prepared. The audit engagement partner has asked that the bank reconciliation is comprehensively audited. (4 marks)
(iii) Receivables
Hawthorn’s receivables ledger has increased considerably during the year, and the year-end balance is $2·3 million compared to $1·4 million last year. The finance director of Hawthorn has requested that a receivables circularisation is not carried out as a number of their customers complained last year about the inconvenience involved in responding. The engagement partner has agreed to this request, and tasked you with identifying alternative procedures to confirm the existence and valuation of receivables. (5 marks)
Required:
Describe substantive procedures you would perform. to obtain sufficient and appropriate audit evidence in relation to the above three matters.
Note: The mark allocation is shown against each of the three matters above.
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