题目内容 (请给出正确答案)
[多选题]

The professional accountants should:

A.maintain professional knowledge and skill at a level required to ensure that a client or employer receives competent professional services.

B.should comply with relevant laws and regulations.

C.should not allow bias, conflict of interest or undue influence of others to override professional or business judgements.

D.should not disclose any information to third parties without proper or specific authority even there is a legal or professional right or duty to disclose

提问人:网友lixin080108 发布时间:2022-01-07
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【判断题】Accountantsare sometimes forced to trade relevant information for accurate information.
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第2题

An extract from a statement of cash flows prepared by a trainee accountant is shown below. Cash flows from operating activities $m Net profit before taxation 28 Adjustments for: Depreciation (9) Operating profit before working capital changes 19 Decrease in inventories 13 Increase in receivables (4) Increase in payables (8) Cash generated from operations 10 Which of the following criticisms of this extract are correct? 1 Depreciation charges should have been added, not deducted 2 Decrease in inventories should have been deducted, not added. 3 Increase in receivables should have been added, not deducted. 4 Increase in payables should have been added, not deducted

A、2 and 4

B、2 and 3

C、1 and 3

D、1 and 4

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第3题
I’m computer literate and in both German and French

A、fluent

B、fluency

C、fluently

D、flounce

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第4题
【单选题】In the new Report, there's a promise to "redouble our efforts to upgrade China from a manufacturer of quantity to one of quality.

A、新的“工作报告”承诺要双倍努力提升中国的制造业。

B、新的“工作报告”承诺要加大力度着力于将中国的工业达到从量到质的升级。

C、新的“工作报告”中承诺要加大力度着力于将中国的制造业达到从量到质的升级。

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第5题
Our accountant helped us figure out the _____ of the premises.

A、amortization

B、occupancy

C、debt

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第6题
Blue Marine SeaFood Co., Ltd.Job Openings at Blue Marine SeaFood Co., Ltd. Position: Senio
Blue Marine SeaFood Co., Ltd.

Job Openings at Blue Marine SeaFood Co., Ltd.

Position: Senior Accountant

Requirements: At least 7 years of related experience

Candidates should have a solid background in accounting, budgeting and financial reporting.

Position: Security Consultant

Requirements: At least 5 years of related experience

A solid understanding of security policies and risk assessment is required.

Position: Public Relations Director

Requirements: At least 7 years of field experience

Strong communication skills: must communicate clearly and effectively to varying audiences; must be comfortable presenting ideas to large and small audiences; must have strong analytical skills; must have excellent interpersonal skills;

Position: Project Manager

Requirements: Ideal candidates will have a university degree in Mechanical

Engineering or Chemical Engineering and experience overseeing a large-scale expansion project.

How to Apply: E-mail your cover letter and resume to Mr. Kevin Donlin at jobs@ seafood.com

Please, indicate the position applied for in the cover letter.

Your resume must include a list of work references and phone numbers to contact your work references.

Your resume must include a list of recent references.

Qualified candidates will be invited for personal interviews between 25th and 27th of December 2007.

To: Kevin Donlin (jobs@seafood.com)

From: John Daker (jconsult@hotmail.com)

Date: December 10

Subject: Position at Blue Marine SeaFood

Dear Mr. Kevin Donlin,

My name is John Daker and I' m writing in response to your job announcement for the Security Consultant position.

I have 9 years of experience in the security field and have worked in both risk assessment and policy information. As a senior manager in my previous job, I have proven myself as an effective team leader with excellent communication skills. I am very interested in this position and would appreciate having the opportunity to discuss it with you further.

Thank you for taking time to review my resume and I look forward to hearing from you soon.

A list of references is attached to my resume.

John Daker

Which job description mentions educational background?

A.Senior accountant

B.Security consultant

C.Project manager

D.Public relations director

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第7题
( ) is the only country in the world that occupies a whole continent.

A、New Zealand

B、Australia

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第8题
Mark Co has total receivables outstanding of $140,000. The accountant believes that approximately 0.5% of these balances will not be collected, so wishes to make an allowance of $14,000. No previous allowance has been made for receivables. Which of the following is the correct double entry to create this allowance?

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第9题
From: Chief Accountant Date: 5 October, 2004

To: Managing Director Ref: MA/501/AC

Subject: Edmond Brothers, Bicycle Retailers

I have received a letter from Edmond Brothers dated 20th September. They would like to open an account with us and pay us quarterly on receipt of a statement from us.

I am satisfied that they are credit-worthy, and will write to them, if you agree, granting the credit terms they ask for. They have been our customers for three years and have always paid promptly on receipt of our invoices. They have recently opened a bank account, for which we were able to supply them a good reference. It would be easier for us and for them if they did not have to make separate payments each time a purchase was made.

Please let me know the decision.

Who writes this letter?

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