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【单选】The following information relates to questions 4.3 to 4.7 Which one of the above graphs illustrates a semi-variable cost - when the vertical axis represents cost incurred?
A. Graph 5
B. Graph 2
C. Graph 4
D. Graph 1
【单选】假设美元兑英镑的即期汇率为：GBP1=USD2.0000，美元年利率为3%，英镑年利率为4%，则按照利率平价理论，1年期美元兑英镑远期汇率为（　　）。

A. GBP1=USD1.9702
B. GrBP1=USD2.0194
C. GBP1=USD2.0000
D. GBP1=USD1.9808
【多选】2017年5月，某国有企业厂长要求本单位出纳员陈某，将收到的下脚料销售款8 000元另行存放，不入账。陈某没有按照厂长的要求执行，而是按规定作为零星收入入账，致使厂长很不高兴，6月份厂长召开办公会，以陈某不适合会计工作为由，将其调出会计部门，安排到车间当操作工，陈某的做法符合（　　）会计职业道德规范。

A. 坚持准则
B. 客观公正
C. 强化服务
D. 诚实守信
【单选】案例： 2017年12月，某公司因产品销售不畅，新产品研发受阻。公司财会部预测公司本年度将发生800万亏损。刚刚上任的公司总经理赵某责成总会计师王某千方百计实现当年盈利目标，并说：“实在不行，可以对会计报表做一些会计技术处理。”总会计师很清楚公司本年度亏损已成定局，要落实总经理的盈利目标，只能在财务会计报告上做手脚。总会计师感到左右为难，如果不按总经理的意见去办，自己以后在公司不好待下去；如果按照总经理意见办，自己也有风险。为此，总会计师思想负担很重，不知如何是好。假如你是王某，该如何处理?（　　）

A. 拒绝总经理的要求
B. 接受总经理的要求
C. 向主管部门举报
D. 向财政部门举报
【单选】某企业2017年11月30日银行存款日记账余额为40000元，银行对账单余额为41500元。经逐笔核查，发现有如下3笔未达账项：(1)11月15日，外地某购货单位汇来一笔预付货款2000元，银行已收妥入账，而企业尚未记账；(2)11月21日，银行支付企业应付货款1000元，企业尚未记账；(3)11月29日，企业开出现金支票一张计500元，但持票人尚未到银行提现。编制“银行存款余额调节表”调节后的银行存款余额为（　　）元。

A. 39500
B. 41000
C. 42000
D. 43000
【单选】某企业2017年2月发生以下经济业务：①本月预付全年水电费3 600元；②本月购入办公用品2000元，款项尚未支付；③计提本月短期借款利息5 000元。按照权责发生制，该企业本月应确认费用（　　）元。

A. 10 600
B. 8 600
C. 7 300 　　　
D. 5 300
【单选】 The sales mix variance for the two countries is
A. $156 U.
B. $26 U.
C. $56 F.
D. $150 F.
【单选】Stanhope & Company produces educational software. Its unit cost structure, based upon an anticipated production volume of 150,000 units, is as follows: The marketing department has estimated sales for the coming year at 175,000 units, which is within the relevant range of Stanhope’s cost structure. Stanhope’s breakeven volume (in units) and anticipated operating income for the coming year would amount to
A. 82,500 units and $7,875,000 of operating income.
B. 82,500 units and $9,250,000 of operating income.
C. 96,250 units and $3,543,750 of operating income.
D. 96,250 units and $7,875,000 of operating income.
【单选】Assume that the following inventory values are determined to be appropriate for Louger Company:What is the economic order quantity (EOQ) for Louger?
A. 45 units.
B. 100 units.
C. 141 units.
D. 1,000 units.
【单选】Ferndale Distributors is reviewing its inventory policy with respect to safety stocks of its most popular product. Four safety stock levels were analyzed and annual stockout costs estimated for each level. The cost of this product is $20 per unit, holding costs are 4% per year, and the cost of short-term funds is 10% per year. What is the optimal safety stock level?
A. 1,000 units.
B. 1,250 units.
C. 1,500 units.
D. 2,000 units.
【单选】 The following information regarding inventory policy was assembled by the TKF Corporation. The company uses a 50-week year in all calculations. The reorder point is
A. 5,500 units.
B. 2,700 units.
C. 1,200 units.
D. 240 units.
【单选】This flowchart depicts the processing of daily cash receipts for Rockmart Manufacturing. What is the appropriate description that should be placed in symbol E?
A. Accounts receivable master file.
B. Bad debts master file.
C. Remittance advice master file.
D. Cash projection file.
【单选】This flowchart depicts the processing of daily cash receipts for Rockmart Manufacturing. What is the appropriate description that should be placed in symbol D?
A. Attach batch total to report and file.
B. Reconcile cash balances.
C. Compare batch total and correct as necessary.
D. Proof report.
【单选】This flowchart depicts the processing of daily cash receipts for Rockmart Manufacturing. The next action regarding the customer remittance advices (refer to symbol C) is to
A. Discard them immediately.
B. File them daily by batch number.
C. Forward them to the internal audit department for internal review.
D. Forward them to the treasurer to compare with the monthly bank statement.
【单选】This flowchart depicts the processing of daily cash receipts for Rockmart Manufacturing. What is the appropriate description that should be placed in symbol B?
A. Keying and verifying.
B. Error correction.
C. Collation of remittance advices.
D. Batch processing.
【单选】This flowchart depicts the processing of daily cash receipts for Rockmart Manufacturing. The customer checks accompanied by the control tape (refer to symbol A) are
A. Forwarded daily to the billing department for deposit.
B. Taken by the mail clerk to the bank for deposit daily.
C. Forwarded to the treasurer for deposit daily.
D. Accumulated for a week and then forwarded to the treasurer for deposit weekly.
【单选】In connection with the consideration of internal control, an auditor encounters the following flowcharting symbols: The auditor should conclude that a
A. Master file has been created by a manual operation.
B. Master file has been created by a computer operation.
C. Document has been generated by a computer operation.
D. Document has been generated by a manual operation.
【单选】In the practice of internal auditing, auditors should identify conditions such as Which one of the following Standards for the Professional Practice of Internal Auditing most directly covers these activities?
A. Due professional care.
B. Performance of audit work.
C. Scope of work.
D. Quality assurance.
【单选】In the practice of internal auditing, the auditors must consider the following responsibilities: Which one of the following specific Standards for the Professional Practice of Internal Auditing most directly covers these responsibilities?
A. Objectivity.
B. Due professional care.
C. Reliability and integrity of information.
D. Policies and procedures.
【单选】Which of the following statements is(are) correct regarding the deterrence of fraud?
A. I only.
B. I and II only.
C. II only.
D. I, II, and III.
【单选】Which of the following activities is not presumed to impair the objectivity of an internal auditor?
A. I only.
B. II only.
C. III only.
D. I and III.
【单选】The documents that the Accounts Payable Department must review before it can properly authorize payment for the purchase of materials and supplies are
A. Vendor’s invoice, purchase requisition, and acknowledgment purchase order.
B. Vendor’s invoice, acknowledgment purchase order, and receiving report.
C. Vendor’s monthly statement, purchase order, and voucher.
D. Vendor’s invoice, purchase order, and receiving report.
【单选】 Responsibility for following up on any problems regarding orders of production materials and supplies, such as orders for which no acknowledgment has been received, orders overdue, partial orders, damaged or substandard merchandise received on an order, etc., would be entrusted to the
A. Inventory Control Department.
B. Stores Control Department.
C. Production Planning Department.
D. Purchasing Department.
【单选】 Multiple copies of the purchase order are prepared for recordkeeping and distribution with a copy of the purchase order sent to the vendor and one retained by the Purchasing Department. In addition, for proper informational flow and internal control purposes, a version of the purchase order would be distributed to the
A. Accounts Payable, Receiving, and Stores Control Departments.
B. Accounts Payable, Receiving, and Inventory Control Departments.
C. Accounts Payable, Accounts Receivable, and Receiving Departments.
D. Accounts Payable, Receiving, and Production Planning Departments.
【单选】 The initiation of the purchase of materials and supplies would be the responsibility of the
A. Purchasing Department.
B. Stores Control Department.
C. Inventory Control Department.
D. Production Department.
【单选】ABC is a major retailer with over 52 department stores. The marketing department is responsible for The marketing department has separate product managers for each product line. Each product manager is given a purchasing budget by the marketing manager. Product managers are not rotated among product lines because of the need to acquire product knowledge and to build relationships with vendors. A subsection of the department does marketing surveys. In addition to ordering and pricing, the product managers also determine the timing and method of product delivery. Products are delivered to a central distribution center where goods are received, retail prices are marked on the product, and the goods are segregated for distribution to stores. Receiving documents are created by scanning in receipts; the number of items scanned in are reconciled with the price tags generated and attached to products. The average product spends between 12 and 72 hours in the distribution center before being loaded on trucks for delivery to each store. Receipts are recorded at the distribution center, thus the company has not found the need to maintain a receiving function at each store. Each product manager is evaluated on a combination of sales and gross profit generated from their product line. Many products are seasonal and individual store managers can require that seasonal products be "cleared out" to make space for the next season’s products.Requests for purchases beyond those initially budgeted by the marketing manager must be approved by the marketing manager. Which of the following statements regarding this Requests for purchases beyond those initially budgeted by the marketing manager must be approved by the marketing manager. Which of the following statements regarding this control procedure is correct? The procedure I. Should provide for the most efficient allocation of scarce organizational resources II. Is a detective control procedure III. Is not necessary because each product manager is evaluated on profit generated, thus this control is redundant
A. II and III.
B. I, II, and III.
C. I only.
D. III only.
【单选】ABC is a major retailer with over 52 department stores. The marketing department is responsible for The marketing department has separate product managers for each product line. Each product manager is given a purchasing budget by the marketing manager. Product managers are not rotated among product lines because of the need to acquire product knowledge and to build relationships with vendors. A subsection of the department does marketing surveys. In addition to ordering and pricing, the product managers also determine the timing and method of product delivery. Products are delivered to a central distribution center where goods are received, retail prices are marked on the product, and the goods are segregated for distribution to stores. Receiving documents are created by scanning in receipts; the number of items scanned in are reconciled with the price tags generated and attached to products. The average product spends between 12 and 72 hours in the distribution center before being loaded on trucks for delivery to each store. Receipts are recorded at the distribution center, thus the company has not found the need to maintain a receiving function at each store. Each product manager is evaluated on a combination of sales and gross profit generated from their product line. Many products are seasonal and individual store managers can require that seasonal products be "cleared out" to make space for the next season’s products.The store manager can require items to be closed out, thus affecting the potential performance evaluation of individual product managers. A control deficiency associated with the given scenario is
A. The store manager can require items to be closed out, thus affecting the potential performance evaluation of individual product managers.
B. The product manager negotiates the purchase price and sets the selling price.
C. Evaluating product managers by total gross profit generated by product line will lead to dysfunctional behavior.
D. There is no receiving function located at individual stores.
【单选】The basic concepts implicit in internal accounting controls include the following: Which one of the following internal accounting controls recognizes these two factors?
A. Limitations.
B. Management responsibility.
C. Methods of data processing.
D. Reasonable assurance.
【单选】Consider the following categories of performance measures. A cruise line operates on a national scale in a very competitive marketplace. In view of this information, which measures should the company use in the evaluation of its managers?
A. I only.
B. I and II.
C. II and III.
D. I, II, III, and IV.
【单选】Manhattan Corporation has several divisions that operate as decentralized profit centers. At the present time, the Fabrication Division has excess capacity of 5,000 units with respect to the UT-371 circuit board, a popular item in many digital applications. Information about the circuit board follows. Manhattan’s Electronic Assembly Division wants to purchase 4,500 circuit boards either internally, or else use a similar board in the marketplace that sells for $ The Electronic Assembly Division’s management feels that if the first alternative is pursued, a price concession is justified, given that both divisions are part of the same firm.The best process for Manhattan to determine the price ultimately charged by the Fabrication Division to the Assembly Division for the circuit board is to The best process for Manhattan to determine the price ultimately charged by the Fabrication Division to the Assembly Division for the circuit board is to
A. Establish the price by top management.
B. Establish the price by an arbitration committee.
C. Establish the price through negotiations between the Fabrication’s and Electronic Assembly’s division management.
D. Set the price equal to the price that would be charged if the Fabrication Department had no excess capacity.

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