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【简答题】
资料: 2009 年 1 月 21 日,审计人员对某企业进行财务报表审计, 2008 年 12 月 31 日资产负债表中“货币资金”项目库存的现金金额为 859.81 元。 1 月 21 日下午下班前,对出纳人员经管的库存现金进行了清点,该企业 1 月 21 日库存现金账面余额为 759.81 元,清点结果如下: 1. 库存现金实存数 545.05 元。 2. 保险柜中有下列单据已收、付款,但未入账。 (1) 某职工借条一张,系差旅费,金额 200 元,已经批准,日期是 2008 年 12 月 29 日。 (2) 某采购员借条一张,金额 130 元,日期是 2008 年 12 月 20 日,未经批准》 (3) 保险柜中有已收款但未记账的凭证 3 张,金额 135.24 元。 (4) 外地汇款单一张,汇出日期是 2008 年 12 月 31 日,金额 500 元,尚未办理。 (5)2009 年 1 月 18 日的转账支票一张,金额 185 元。 (6) 本事某单位 2009 年 1 月 9 日开出转账支票一张,金额 100 元, 20 日交存银行,已过规定进账时间,银行不予进账,现未加处理。 (7) 经核对 2009 年 1 月 1 日至 21 日的收、付款凭证和库存现金日记账,核实 1 日至 21 日收入现金额 2350 元,支出现金数 2400 元,正确无误。 (8) 银行核定该企业库存现金限额为 600 元。 要求:根据以上资料,编制库存现金情况表,核实库存现金实有数;并调整核实 2008 年 12 月 31 日资产负载表所列的数字是否公允,对现金收支、留存管理的合法性提出审计意见。
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举一反三
【单选题】In 1993, New York State ordered stores to charge a deposit on beverage (饮料) containers. Within a year, consumers had returned millions of aluminum cans and glass and plastic bottles. Plenty of compani...
A.
Beverage companies should be responsible for collecting and reusing discarded plastic soda bottles.
B.
Throwaways should be collected by the state for recycling.
C.
A fee should be charged on used containers for recycling.
D.
Consumers had to pay for beverage containers and could get their money back on returning them.
【单选题】The passage mainly talks about______
A.
the New Deal Era (1993—1937)
B.
the WPA and the PWA
C.
a pattern for the future
D.
one-third of a nation
【单选题】Second Life for the Waste In 1993, New York State ordered stores to charge a deposit on beverage(饮料) containers.Within a year, consumers had returned millions.of aluminum cans, glass bottles and plast...
A.
Right
B.
Wrong
C.
Not mentioned
【单选题】In 1993, New York State ordered stores to charge a deposit on beverage (饮料) containers. Within a year, consumers had returned millions of aluminum cans and glass and plastic bottles. Plenty of compani...
A.
Beverage companies should be responsible for collecting and reusing discarded plastic soda bottles.
B.
Throwaways should be collected by the state for recycling.
C.
A fee should be charged on used containers for recycling.
D.
Consumers had to pay for beverage containers and could get their money back on returning them.
【单选题】下列诗句与黄河无关的一项是( )
A.
派出昆仑五色流,一支黄浊贯中州。
B.
大漠孤烟直,长河落日圆。
C.
日出江花红胜火,春来江水绿如蓝。
D.
峰峦如聚,波涛如怒,山河表里潼关路。
【单选题】In 1993, New York State ordered stores to charge a deposit on beverage (饮料) containers. Within a year, consumers had returned millions of aluminum cans and glass and plastic bottles. Plenty of compani...
A.
A fee should be charged on used containers for recycling.
B.
Throwaways should be collected by the state for recycling.
C.
Consumers had to pay for beverage containers and could get their money back on returning them.
D.
Beverage companies should be responsible for collecting and reusing discarded plastic soda bottles.
【简答题】Passage Four:Questions 36 to 40 are based on the following passage.In 1993. New York State ordered stores to charge a deposit on beverage (饮料) containers. Within a year. Consumers had returned million...
【简答题】已知:x 2 =1991y 2 =1993z 2 ,x>0,y>0,z>0,且 1 x + 1 y + 1 z =1 . 求证: x+1991y+1993z = + 1991 + 1993 .
【单选题】《征人怨》柳中庸 岁岁金河复玉关,朝朝马策与刀环。 三春白雪归青冢,万里黄河绕黑山。 下列对诗歌理解有错的一项是( )
A.
这是一首是边塞诗,全诗四句,一句一景,表面上似乎不相连属,实际上却统一于“征人”的形象,都围绕着题目中的“怨”字铺开。
B.
“岁岁金河复玉关,朝朝马策与刀环”,这两句“岁岁”和“朝朝”相对,强调了战争的频繁和生活的枯燥。又加以“复”和“与”字,使人感觉这种单调的生活无尽无穷,其中自然透出了怨情。
C.
“三春白雪归青冢,万里黄河绕黑山”,这两句写三句写边塞之景,暮春塞外无春色,唯有白雪向青冢;滔滔黄河,绕过沉沉黑山,复又奔腾向前。这两句写景与诗题没有任何关联。
D.
此诗四句不着一个“怨”字,只是客观地记录征人岁岁朝朝征战的生活情况,描绘边地荒凉寒苦的景象,而征人深深的怨情已寓于其中,表现了诗人对统治者穷兵黩武的谴责之意。
【单选题】In 1993, New York State ordered stores to charge a deposit on beverage(饮料) containers. Within a year, consumers had returned millions of aluminum cans and glass and plastic bottles. Plenty of companie...
A.
Right
B.
Wrong
C.
Not mentioned
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