题目内容
（请给出正确答案）
The Yangtze River is______the Pearl River.
A．three times long as
B．three times as long as
C．as three times longer as
D．as long three times as
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A、nil
B、$690
C、$770
D、$730
There are two firms with identical assets and thus the same EBIT equal to $10 million per year, differing only in their capital structure: Nodett Corp. issuing only 1 million shares of stocks, and Somedett Corp. issuing bonds with face value of $40 million at an interest rate of 8% per year and 0.6 million shares of stocks. Assume that Somedett’s bonds are in perpetuity and default free. In a frictionless environment, if Nodett’s stock price is $90 and Somedett’s stock price is $100, then you can ( ) to make riskless arbitrage profit.
A、buy 1,000 shares of Nodett and sell short 600 shares of Somedett
B、sell short 1,000 shares of Nodett and buy 600 shares of Somedett
C、sell short 600 shares of Somedett, borrowing $40,000 in perpetuity and buy 1,000 shares of Nodett
D、sell short 1,000 shares of Nodett, buy 600 shares of Somedett and bonds of Somedett with total face value of $40,000
B．All ledger account balances are correct．
C．All entries from the journal have been posted to the ledger correctly．
D．The total debit entries and total credit entries are equal．
此题为判断题(对，错)。
此题为判断题(对，错)。
A、Sales returns were mistakenly debited to the purchase returns account.
B、Cash received from the sale of a non-current asset was correctly entered in the cash book but was debited to the disposal account.
C、The balance on the rent account was omitted from the trial balance.
D、Goods taken from inventory by the proprietor had been recorded by crediting drawings account and debiting purchases account.
Analyze the following narrative. Identify five risk exposures PTW faces in its acquisition / payment process; for each exposure, recommend two internal controls. PTW Corporation sells computer peripherals and related devices, such as printers, ink, flash drives and cables. PTW has a staff of three purchasing agents, each of whom is in charge of a specific set of inventory items. Each purchasing agent uses his / her discretion in making decisions about when to order inventory, how much inventory to order and which vendor to purchase from. When ordered inventory arrives at PTW, one of two receiving clerks matches the items, quantities and vendors against a copy of the purchase order, then either stocks the merchandise on the shelves or puts it in the storeroom. PTW’s accountant receives a copy of the invoice from the vendor, as well as an e-mail from one of the receiving clerks indicating that merchandise has been received. The e-mail also includes the relevant purchase order number. The accountant files the invoice by date in a filing cabinet; once a week, the accountant removes invoices from the filing cabinet and pays them by check. To cut down on clutter in the office, the accountant shreds the vendor invoice after the check has been paid by the bank. The accountant also completes a bank reconciliation within two weeks of receiving the bank statement in the mail. [15%]
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