英译汉:“quartz lumps; rosin; kerosene”,正确的翻译为:()。A.淀粉;煤油;松香B.松香;石英石;淀
英译汉:“quartz lumps; rosin; kerosene”,正确的翻译为:()。
A.淀粉;煤油;松香
B.松香;石英石;淀粉
C.石英石;松香;煤油
D.煤油;淀粉;石英石
英译汉:“quartz lumps; rosin; kerosene”,正确的翻译为:()。
A.淀粉;煤油;松香
B.松香;石英石;淀粉
C.石英石;松香;煤油
D.煤油;淀粉;石英石
英译汉:“quartz lumps;rosin;kerosene”,正确的翻译为:()。
A.淀粉;煤油;松香
B.松香;石英石;淀粉
C.石英石;松香;煤油
D.煤油;淀粉;石英石
英译汉:“quartz lumps;rosin;kerosene”,正确的翻译为()。
A.淀粉;煤油;松香
B.松香;石英石;淀粉
C.石英石;松香;煤油
D.煤油;淀粉;石英石
英译汉:“quartz lumps;rosin;kerosene”,正确的翻译为()。
A.淀粉;煤油;松香
B.松香;石英石;淀粉
C.石英石;松香;煤油
D.煤油;淀粉;石英石
英译汉:“quartz lumps;rosin;kerosene”,正确的翻译为()。
A.淀粉;煤油;松香
B.松香;石英石;淀粉
C.石英石;松香;煤油
D.煤油;淀粉:石英石
A、Sushi,judo and tsunami
B、Dim sum,tofu and wok
C、Ersatz,blitz and quartz
D、Opera,solo and grotto
有一信用证对货物的描述是:
“CLOCK MOVEMENT
‘O.K.’BRAND QUARTZ CLOCK MOVEMENT WITH SWITCH”
议付行提交的单据(发票、提单、装箱单)上打了第2行的内容,而省去了CLOCK MOVEMENT货物描述,能否算作不符点?(此案例来源于ICC#565号出版物。)
A.Core Animation在运行时按照预定义的步骤处理,平稳地将视觉元素从一步移至下一步,并自动填充动画中的过渡帧
B.Quartz 2D是iOS下强大的2D图形API。它提供了专业的2D图形功能,如贝赛尔曲线、变换和渐变等
C.iOS提供了一系列的图形图像技术,这是建立动人的视觉体验的基础
D.Quartz 2D不能显示PDF文件
The count will be undertaken by 15 teams of two counters from the warehouse department with Quartz’s financial controller providing overall supervision. Each team of two is allocated a number of bays within the warehouse to count and they are provided with sequentially numbered inventory sheets which contain product codes and quantities extracted from the inventory records. The counters move through each allocated bay counting the inventory and confirming that it agrees with the inventory sheets. Where a discrepancy is found, they note this on the sheet.
The warehouse is large and approximately 10% of the bays have been rented out to third parties with similar operations; these are scattered throughout the warehouse. For completeness, the counters have been asked to count the inventory for all bays noting the third party inventories on separate blank inventory sheets, and the finance department will make any necessary adjustments.
Some of Quartz’s finished goods are high in value and are stored in a locked area of the warehouse and all the counting teams will be given the code to access this area. There will be no despatches of inventory during the count and it is not anticipated that there will be any deliveries from suppliers.
Each area is counted once by the allocated team; the sheets are completed in ink, signed by the team and returned after each bay is counted. As no two teams are allocated the same bays, there will be no need to flag that an area has been counted. On completion of the count, the financial controller will confirm with each team that they have returned their inventory sheets.
Required:
(a) In respect of the inventory count procedures for Lemon Quartz Co:
(i) Identify and explain FIVE deficiencies;
(ii) Recommend a control to address each of these deficiencies; and
(iii) Describe a TEST OF CONTROL the external auditors would perform. to assess if each of these controls, if implemented, is operating effectively.
Note: The total marks will be split equally between each part. (15 marks)
(b) Quartz’s finance director has asked your firm to undertake a non-audit assurance engagement later in the year. The audit junior has not been involved in such an assignment before and has asked you to explain what an assurance engagement involves.
Required:
Explain the five elements of an assurance engagement. (5 marks)