(一)资料 2009年4月,某省审计厅派出审计组,对某公司2008年度财务收支情况进行了审计。有关该公司生产与存货循环的资料和审计情况如下:
1.审计人员对该业务循环的内部控制进行了较为详细的调查了解和测试后,认为该公司的内部控制较为健全有效。
2.该公司实行永续盘存制,每个月末对存货进行盘点。审计人员抽查该公司的存货盘点记录未发现问题。
3.该公司主要生产一种产品,2008年该产品销售单价和数量与2007年基本持平,生产工艺和原料价格未发生明显变化,但2008年毛利率比2007年增长了20%。
4.审计人员在运用分析方法检查产成品存货总体合理性时,发现2008年产成品存货周转率为4.0,而2007年产成品存货周转率为4.5。
5.该公司将一批原材料用于某项在建工程,并按其购进成本10万元,借记“在建工程”10万元,贷记“原材料”10万元,该公司适用增值税率17%。
6.审计人员在审查该公司资产负债表日前后的原材料验收单时发现,该公司2008年12月28日验收入库的一批原材料未进行财务处理,原因是年底以前未收到购货发票,也未支付货款。
(二)要求:根据上述资料,从下列问题的备选答案中选出正确答案。
{{B}}
Less Is
More{{/B}} It sounds all wrong—drilling holes in a piece of wood to make it more resistant to knocks. But it works because the energy from the blow gets distributed throughout the wood rather than focusing on one weak spot. The discovery should lead to more effective and lighter packaging materials. Carpenters have known{{U}} (51) {{/U}}centuries that some woods are tougher than others. Hickory (山核桃木), for example, was turned into axe handles and cartwheel spokes (轮辐) because it can absorb shocks without breaking. White oak, for example, is much more easily damaged,{{U}} (52) {{/U}}it is almost as dense. Julian Vincent at Bathe University and his team were convinced the wood’s internal structure could expl A. knew B. concluded C. saw D. thought [多选题]依据《中国南方电网有限责任公司电力安全工作规程》,攀登杆塔前,应检查杆根、基础和拉线是否牢固。遇有( )的杆塔,应先培土加固,打好临时拉线或支好架杆后,再行攀登。
A.冲刷 B.起土 C.上拔 D.导(地)线、拉线松动 [单项选择]Why were Thorpe's medals taken away from him()
A. Because someone found mat that Thorpe had been using drugs. B. Because it was found out that Thorpe had once been an amateur athlete. C. Because Thorpe's fame began to decline after the Olympic Games. D. Because it was found out that at one time Thorpe had been a profess ional athlet [填空题]____________________(申请这个空缺职位) will not be a challenge for you.
[简答题]影响道床横向阻力的因素。
[多项选择]按混凝土分项工程质量要求,水泥进场时应对其品种、级别、包装或散装仓号、出厂日期等进行检查,并应对其( )和其他必要的性能指标进行复验。
A. 含碱量 B. 水灰比 C. 强度 D. 安定性 E. 细度 我来回答: 提交
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