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【简答题】
Cherry Blossom Co (Cherry) manufactures custom made furniture and its year end is 30 April. The company purchases its raw materials from a wide range of suppliers. Below is a description of Cherry’s purchasing system. When production supervisors require raw materials, they complete a requisition form. and this is submitted to the purchase ordering department. Requisition forms do not require authorisation and no reference is made to the current inventory levels of the materials being requested. Staff in the purchase ordering department use the requisitions to raise sequentially numbered purchase orders based on the approved suppliers list, which was last updated 24 months ago. The purchasing director authorises the orders prior to these being sent to the suppliers. When the goods are received, the warehouse department verifies the quantity to the suppliers despatch note and checks that the quality of the goods received are satisfactory. They complete a sequentially numbered goods received note (GRN) and send a copy of the GRN to the finance department. Purchase invoices are sent directly to the purchase ledger clerk, who stores them in a manual file until the end of each week. He then inputs them into the purchase ledger using batch controls and gives each invoice a unique number based on the supplier code. The invoices are reviewed and authorised for payment by the finance director, but the actual payment is only made 60 days after the invoice is input into the system. Required: In respect of the purchasing system of Cherry Blossom Co: (i) Identify and explain FIVE deficiencies; and (ii) Recommend a control to address each of these deficiencies. Note: The total marks will be split equally between each part.
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参考答案:
举一反三
【单选题】糖尿病酮症酸中毒特征性临床表现是
A.
三多一少
B.
呕吐腹泻
C.
深大呼吸
D.
呼气有烂苹果气味儿
E.
脱水
【单选题】我国的会计法律制度包括
A.
会计法律、部门规章
B.
会计法律、会计行政法规
C.
会计法律、会计行政法规、会计部门规章、地方性会计法规
D.
会计部门规章、内部会计管理制度
【单选题】糖尿病酮症酸中毒特征性临床表现是
A.
三多一少
B.
呕吐.腹泻
C.
深大呼吸
D.
呼气有烂苹果味
【单选题】我国的会计法律制度包括
A.
会计法律、部门规章
B.
会计法律、会计行政法规
C.
会计法律、会计行政法规、部门规章
D.
会计部门规章、内部会计管理制度
【多选题】我国的会计法律制度包括
A.
会计部门规章
B.
会计规范性文件
C.
会计法律
D.
会计行政法规
【单选题】具有屏障作用的细胞连接是
A.
桥粒
B.
缝隙连接
C.
中间连接
D.
紧密连接
【单选题】在网络交往中,显现的是虚拟的数字符号,虽然这些抽象的数字能表达丰富的内容,但是内容背后活生生的主体却是无法看到的。网络交流主体思维发挥了极大自由,表达了主体的需求,达到了一定的精神满足。但是,这种满足是以身体的不在场来实现的,身心二者处于不同步的分割状态。这种二者长期割裂的态势必将分裂瓦解同一的自我人格,造成身心的不和谐。如果以下各项为真.不能支持上述论证的是:
A.
在现实社会交往中.语言对情景意义的表达不到35%,而剩下的65%都是以非语言的方式来表达的
B.
非语言方式的交流是健康的人际交往的必要条件
C.
网络交往中产生的人格瓦解问题远比现实交往多
D.
网络人际交往更易让人产生不信任感和怀疑感82.某分公司向上级人事部门打报告。要求新进几名工作人员。但是上级人事部门否决了
【判断题】化学腐蚀和电化学腐蚀一样,都有电子得失,但前者没有电流,后者有电流。
A.
正确
B.
错误
【判断题】化学腐蚀和电化学腐蚀一样,都有电子得失,但前者没有电流,后者有电流。 A. √ B. ×
A.
正确
B.
错误
【单选题】糖尿病酮症酸中毒特征性临床表现是:
A.
三多一少
B.
呕吐、腹泻
C.
深大呼吸
D.
呼气有烂苹果气味
E.
脱水
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