What may be the qualities that some companies are looking for according to the passage? A) Quality of your degree. B) Validity of your degree. C) Self-motivation and discipline. D) Ability to overcome obstacles.
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举一反三
【单选题】What are the correct ledger entries to record an acquisition of a non-current asset on credit?
A.
DR. Non-current assets –CR. cost Receivables
B.
DR. Payables Non-current assets –CR. cost
C.
DR. Non-current assets –CR. cost Payables
D.
DR. Non-current assets –CR. cost Revaluation surplus
【多选题】Which of the following controls are related to non-current assets?
A.
On receipt, each asset is assigned a unique serial number and this is recorded on the asset and in the non-current assets register.
B.
When the asset arrives, a goods received note (GRN)is completed which details the nature of the expenditure (i.e. whether it is capital or revenue), and the GRN classification is reviewed and initialled by a responsible official. Copies of the GRNs relating to capital expenditure are then submitted to the finance department for updating of the non-current assets register.
C.
Periodically, internal audit undertakes a review of assets in the register and compares them to assets on site, using the serial number to confirm existence of the asset.
D.
Access to the non-current assets register is restricted through passwords to a small number of staff in the finance department.