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[主观题]

Your company manages the stock of various advertising articles on a quantity and valu

e basis.In the future, you want to analyze the value of these advertising articles.Unfortunately, the articles have been created with different material types, material groups, valuation classes, and in different number range intervals.For this reason, you want to change the assignments.Which of the following changes are possible, even if stock exists for the articles？ Please choose the correct answer.()

A.You create a new valuation class and then change the valuation class of the advertising articles to the new valuation class

B.You create a new material type and then change the material type of the advertising articles to the new material type

C.You create a new material group and then change the material group of the advertising articles to the new material group

D.You create a new number range interval and then change the material numbers of the advertising articles to a number in the new number range interval

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更多“Your company manages the stock…”相关的问题

第1题

Section B – TWO questions ONLY to be attemptedYou are a manager in the audit department of

Section B – TWO questions ONLY to be attempted

You are a manager in the audit department of Beech & Co, responsible for the audits of Fir Co, Spruce Co and Pine Co. Each company has a financial year ended 31 July 2011, and the audits of all companies are nearing completion. The following issues have arisen in relation to the audit of accounting estimates and fair values:

(a) Fir Co

Fir Co is a company involved in energy production. It owns several nuclear power stations, which have a remaining estimated useful life of 20 years. Fir Co intends to decommission the power stations at the end of their useful life and the statement of financial position at 31 July 2011 recognises a material provision in respect of decommissioning costs of $97 million (2010 – $110 million). A brief note to the financial statements discloses the opening and closing value of the provision but no other information is provided.

Required: Comment on the matters that should be considered, and explain the audit evidence you should expect to find in your file review in respect of the decommissioning provision. (8 marks)

(b) Spruce Co

Spruce Co is also involved in energy production. It has a trading division which manages a portfolio of complex financial instruments such as derivatives. The portfolio is material to the financial statements. Due to the specialist nature of these financial instruments, an auditor’s expert was engaged to assist in obtaining sufficient appropriate audit evidence relating to the fair value of the financial instruments. The objectivity, capabilities and competence of the expert were confirmed prior to their engagement.

Required:

Explain the procedures that should be performed in evaluating the adequacy of the auditor’s expert’s work. (5 marks)

(c) Pine Co

Pine Co operates a warehousing and distribution service, and owns 120 properties. During the year ended 31 July 2011, management changed its estimate of the useful life of all properties, extending the life on average by 10 years. The financial statements contain a retrospective adjustment, which increases opening non-current assets and equity by a material amount. Information in respect of the change in estimate has not been disclosed in the notes to the financial statements.

Required:

Identify and explain the potential implications for the auditor’s report of the accounting treatment of the change in accounting estimates. (5 marks)

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第2题

You read an advertisement on Beijing Weekly,in which a foreign company is looking f

or a secretary. Write a letter to the personnel department of the company telling them about 1) your age, 2) your educational background, 3) your work experience. You should write about 100 words neatly on ANSWER SHEET 2. Do not sign your own name. Use “Li Ming” instead. You do not need to write the address. (10 points)

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第3题

What other services does your company provide in addition to dispatching securities？A.Our

What other services does your company provide in addition to dispatching securities？

A.Our company can also provide escort service

B.Our company can also provide patrolling service

C.Our company can also provide investigation on the scene

D.Our company can also provide security techniques and equipment.

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第4题

If you have difficulty ______ your bills, tell your utility company as soon as possible.

A.pay

B.paid

C.to pay

D.paying

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第5题

____ your long service to this company, we have decided to give you this gold watch as an

expression of our thanks.

A.By accident of

B.By means of

C.By virtue of

D.By way of

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第6题

（c) Discuss how the manipulation of financial statements by company accountants is inconsi

(c) Discuss how the manipulation of financial statements by company accountants is inconsistent with their

responsibilities as members of the accounting profession setting out the distinguishing features of a

profession and the privileges that society gives to a profession. (Your answer should include reference to the

above scenario.) (7 marks)

Note: requirement (c) includes 2 marks for the quality of the discussion.

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第7题

Our company promises to provide good ________ .A.techniques and equipmentB.chances to deve

Our company promises to provide good ________ .

A.techniques and equipment

B.chances to develop your skills

C.post-sale services

D.full and direct consultation

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第8题

对不起，我不想和贵公司合作A.Sorry, I don’t want to put up with your companyB.Oh, I see But

对不起，我不想和贵公司合作

A.Sorry, I don’t want to put up with your company

B.Oh, I see But I won’t cooperate with your company

C.Really？ I’m eager to cooperate with your company

D.Sorry, I don’t want to cooperate with your company.

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第9题

听力原文：Our company will apply for a sight letter of credit for settlement instead of doc

umentary collection.

(10)

A．Our company prefers an L/C to collection.

B．Our company will apply for documentary collection.

C．Our company will apply for either documentary collection or sight letter of credit according to your advice.

D．Our company will adopt neither documentary collection nor letter of credit.

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第10题

听力原文：M: Could your company accept bills of exchange payable 30 days after sight？W: No,

听力原文：M: Could your company accept bills of exchange payable 30 days after sight？

W: No, we don't accept any draft; instead, we usually make payment at sight.

Q: What can we infer from the conversation？

(19)

A．The man will probably wait for the payment for 30 days.

B．The man can get his payment right away.

C．The man will send an order to the company.

D．The woman will not pay the man at sight.

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第11题

You have been appointed as deputy Chief Financial Officer to a large multinational pharmac

eutical company with trading interests in 24 countries in sub-Saharan Africa, South America and the Indian sub-continent. Your company also has important trading links with the United States, Malaysia and Singapore. There have been a number of issues arising in the previous six months which have impacted upon the company’s business interests.

(i) Following an investigation you discover that commissions were paid to a senior official in one country to ensure that the local drug licensing agency concerned facilitated the acceptance of one of your principal revenue earning drugs for use within its national health service.

(ii) You have discovered that an agent of your firm, aware that the licensing agreement might be forthcoming,

purchased several call option contracts on your company’s equity.

(iii) A senior member of the firm’s treasury team has been taking substantial positions in currency futures in order to protect the risk of loss on the translation of dollar assets into the domestic currency. Over the last 12 months significant profits have been made but the trades do not appear to have been properly authorised. You discover that a long position in 50, $250,000 contracts is currently held but over the last four weeks the dollar has depreciated by 10% and all the signs are that it will depreciate considerably more over the next two months.

(iv) One drug company has managed to copy a novel drug that you have just released for the treatment of various forms of skin cancer. You have patent protection in the country concerned but your company has not been able to initiate proceedings through the local courts. Contacts with the trade officials at your embassy in the country concerned suggest that the government has made sure that the proceedings have not been allowed to proceed.

The company’s chief financial officer has asked you to look into these issues and, with respect to (iv), any World Trade

Organisation (WTO) agreements that might be relevant, and to advise her on how the company should proceed in each case.

Required:

Prepare a memorandum advising the Chief Financial Officer on the issues involved and recommending how she should, in each case and in the circumstances, proceed.

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