【多选题】企业外购材料时,可能与“在途物资”账户发生对应关系的账户有( )。When an enterprise purchases materials, the accounts that may correspond to the “materials in-transit” account are ( ).
【单选题】Which of the following controls will most likely justify a reduced assessed level of control risk for the completeness assertion for notes payable?
A.
The accounting staff reviews board of director minutes for any indication of any transactions involving outstanding debt to make sure all borrowings are included in the general ledger.
B.
All borrowings that exceed $500,000 require approval from the board of directors before loan contracts can be finalized.
C.
Before approving disbursement of principal payments on notes payable, the treasurer reviews terms in the note.
D.
Accounting maintains a detailed schedule of outstanding note payable that is reconciled monthly to the general ledger.