accrual
A.漆
B.获利
C.茉莉
D.咸水湖
E.职责
A.漆
B.获利
C.茉莉
D.咸水湖
E.职责
此题为判断题(对,错)。
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%]
A、Provision $2 million and $2 million capitalised as part of cost of mine
B、Provision $2 million and $2 million charged to operating costs
C、Accrual $200,000 per annum for next ten years
D、Should not be recognised as no cost has yet arisen
为了保护您的账号安全,请在“简答题”公众号进行验证,点击“官网服务”-“账号验证”后输入验证码“”完成验证,验证成功后方可继续查看答案!