【单选题】Which of the following audit procedures is best for identifying unrecorded trade accounts payable?
A.
Examining unusual relationships between monthly accounts payable balances and recorded cash payments.
B.
Reconciling vendors’ statements to the file of receiving reports to identify items received just prior to the balance sheet date.
C.
Reviewing cash disbursements recorded subsequent to the balance sheet date to determine whether the related payables apply to the prior period.
D.
Investigating payables recorded just prior to and just subsequent to the balance sheet date to determine whether they are supported by receiving reports.
【单选题】The accrual of unrecorded expenses has
A.
assets increased by later cash payments.
B.
equity decreased by later cash payments.
C.
equity increased by later cash payments.
D.
liabilities increased by later cash payments.
E.
liabilities decreased by later cash payments.
【单选题】These surveys indicate that many crimes go ____ by the police, mainly because not all victims report them. A. unrecorded B. to be unrecorded C. unrecording D. to have been unrecorded
【单选题】光纤熔接后,要用热缩管加热处理,温度一般可以达到________度.
【单选题】就全国而言,小麦条锈菌可能的越夏地方是 。
A.
甘肃的陇南、陇东、青海东部、四川的甘孜、阿坝以及雅安的高山区
【单选题】下列不属于资金计划分配环节质疑的是( )
C.
分配到居民个人的民生资金是否加大了政策宣传,并执行了严格的评审和公示制度。
【单选题】________ deals with potential overstatement and ________ deals with understatements (unrecorded transactions).
A.
Occurrence; completeness
B.
Completeness; occurrence
C.
Accuracy; classification
D.
Classification; accuracy
【判断题】Costs incurred during an accounting period but unpaid and unrecorded are accrued expenses.
【判断题】Costs incurred during an accounting period but unpaid and unrecorded are accrued expenses