3 COPIES OF INVOICE 同 INVOICE IN 3 COPIES 有何不同？
题目
3 COPIES OF INVOICE 同 INVOICE IN 3 COPIES 有何不同？
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第1题：
4 You are an audit manager in Smith & Co, a firm of Chartered Certified Accountants. You have recently been made
responsible for reviewing invoices raised to clients and for monitoring your firm’s credit control procedures. Several
matters came to light during your most recent review of client invoice files:
Norman Co, a large private company, has not paid an invoice from Smith & Co dated 5 June 2007 for work in respect
of the financial statement audit for the year ended 28 February 2007. A file note dated 30 November 2007 states
that Norman Co is suffering poor cash flows and is unable to pay the balance. This is the only piece of information
in the file you are reviewing relating to the invoice. You are aware that the final audit work for the year ended
28 February 2008, which has not yet been invoiced, is nearly complete and the audit report is due to be issued
imminently.
Wallace Co, a private company whose business is the manufacture of industrial machinery, has paid all invoices
relating to the recently completed audit planning for the year ended 31 May 2008. However, in the invoice file you
notice an invoice received by your firm from Wallace Co. The invoice is addressed to Valerie Hobson, the manager
responsible for the audit of Wallace Co. The invoice relates to the rental of an area in Wallace Co’s empty warehouse,
with the following comment handwritten on the invoice: ‘rental space being used for storage of Ms Hobson’s
speedboat for six months – she is our auditor, so only charge a nominal sum of $100’. When asked about the invoice,
Valerie Hobson said that the invoice should have been sent to her private address. You are aware that Wallace Co
sometimes uses the empty warehouse for rental income, though this is not the main trading income of the company.
In the ‘miscellaneous invoices raised’ file, an invoice dated last week has been raised to Software Supply Co, not a
client of your firm. The comment box on the invoice contains the note ‘referral fee for recommending Software Supply
Co to several audit clients regarding the supply of bespoke accounting software’.
Required:
Identify and discuss the ethical and other professional issues raised by the invoice file review, and recommend
what action, if any, Smith & Co should now take in respect of:
(a) Norman Co; (8 marks)
正确答案：
4 Smith & Co
(a) Norman Co
The invoice is 12 months old and it appears doubtful whether the amount outstanding is recoverable. The fact that such an
old debt is unsettled indicates poor credit control by Smith & Co. Part of good practice management is to run a profitable,
cash generating audit function. The debt should not have been left outstanding for such a long period. It seems that little has
been done to secure payment since the file note was attached to the invoice in November 2007.
There is also a significant ethical issue raised. Overdue fees are a threat to objectivity and independence. Due to Norman Co
not yet paying for the 2007 year end audit, it could be perceived that the audit has been performed for free. Alternatively the
amount outstanding could be perceived as a loan to the client, creating a self-interest threat to independence.
The audit work for the year ended 28 February 2008 should not have been carried out without some investigation into the
unpaid invoice relating to the prior year audit. This also represents a self-interest threat – if fees are not collected before the
audit report is issued, an unmodified report could be seen as enhancing the prospect of securing payment. It seems that a
check has not been made to see if the prior year fee has been paid prior to the audit commencing.
It is also concerning that the audit report for the 2008 year end is about to be issued, but no invoice has been raised relating
to the work performed. To maximise cash inflow, the audit firm should invoice the client as soon as possible for work
performed.
Norman Co appears to be suffering financial distress. In this case there is a valid commercial reason why payment has not
been made – the client simply lacks cash. While this fact does not eliminate the problems noted above, it means that the
auditors can continue so long as adequate ethical safeguards are put in place, and after the monetary significance of the
amount outstanding has been evaluated.
It should also be considered whether Norman Co’s financial situation casts any doubt over the going concern of the company.
Continued cash flow problems are certainly a financial indicator of going concern problems, and if the company does not
resolve the cash flow problem then it may be unable to continue in operational existence.
Action to be taken:
– Discuss with the audit committee (if any) or those charged with governance of Norman Co:
The ethical problems raised by the non-payment of invoices, and a payment programme to secure cash payment in
stages if necessary, rather than demanding the total amount outstanding immediately.
– Notify the ethics partner of Smith & Co of the situation – the ethics partner should evaluate the ethical threat posed by
the situation and document the decision to continue to act for Norman Co.
– The documentation should include an evaluation of the monetary significance of the amount outstanding, as it will be
more difficult to justify the continuance of the audit appointment if the amount is significant.
– The ethics partner should ensure that a firm-wide policy is communicated to all audit managers requiring them to check
the payment of previous invoices before commencing new client work. This check should be documented.
– Consider an independent partner review of the working papers prepared for the 28 February 2008 audit.
– The audit working papers on going concern should be reviewed to ensure that sufficient evidence has been gathered to
support the audit opinion. Further procedures may be found to be necessary given the continued cash flow problems.
– Smith & Co have already acted to improve credit control by making a manager responsible for reviewing invoices and
monitoring subsequent cash collection. It is important that credit control procedures are quickly put into place to prevent
similar situations arising. -
第2题：
Please insure at invoice value() 10%.
A、added
B、add up to
C、 plus
D、additional
参考答案：C
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第3题：
consular invoice(英译中)参考答案：领事发票
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第4题：
根据设计二中关系模式，以下SQL语句是用于“建立2005年1月期间每张发票的发票号，交易日期，交易商品件数和交易总金额的视图”的不完整语句，请填补其中的空缺。
CREATE VIEW Invoice_total(1)
SELECT Invoice. Ino, Idate，(2)，(3)
FROM Invoice, Invoicedetail
WHERE(4)AND
Idate BETWEEN'2005-01-01'AND'2005-01-31'
GROUP BY(5)；
正确答案：(1)AS (2)SUM(amount) (3)SUM(unitprice*amount) (4)Invoice.Ino=invoice detail. Ino (5)Invoice.InoIdate或Invoice detail. InoIdate
(1)AS (2)SUM(amount) (3)SUM(unitprice*amount) (4)Invoice.Ino=invoice detail. Ino (5)Invoice.Ino,Idate或Invoice detail. Ino,Idate 解析：本题是要建立2005年1月期间每张发票的发票号，交易日期，交易商品件数和交易总金额的视图。
首先建立视图的格式为CREATEVIEW视图名＞AS视图定义＞，因此(1)空的答案为AS。
本查询是从Invoice和Invoice detail两个关系中查询，两关系的连接条件是两关系的Ino相等，因此(4)空的答案是Invoice.ino=Invoice detail.Ino。
统计每张发票的信息需要按发票将数据分组，也就是按发票号Ino分组，但因为查询关系Invoice和lnvoice detail都有属性Ino。为了避免二义性，所以分组属性是Invoice.Ino或者是Invoice detail. Ino。因为在包含聚合运算的Select子句中，只有在Group By子句中出现的
属性才能在SELECT子句中以非聚合形式出现，而SELECT子句中有非聚合形式的属性Idate出现，所以(5)空的答案是Invoice.Ino,Idate或Invoicedetail.Ino,Idate。
需要查询的是每张发票的交易商品件数和交易总金额。交易商品件数是发票商品数量的总和，因此(2)空的答案是SUM(amount)。交易总金额是每条交易商品明细中每条记录商品金额的总和，每条记录商品金额是unitprice*amount，因此(3)空的答案是SUM (unitprice*amount)。 -
第5题：
You are the network administrator for TestKing.com. All network servers run Windows Server 2003.A member server named ServerTK1 is configured to run shadow copies without a storage limit. ServerTK1 has the disk configuration shown in the following table.You need to create additional free space on DATA1. You also need to improve the performance of ServerTK1 and ensure that it has sufficient space for shadow copies in the future.Which two actions should you perform? （）(Each correct answer presents part of the solution. Choose two)
A. Delete the shadow copies of DATA1.
B. Delete Backup.bkf on DATA3.
C. In the properties of DATA1, relocate the shadow copies to DATA2.
D. In the properties of DATA1, relocate the shadow copies to DATA3.
E. Delete DATA3 and extend the DATA1 partition to include the space on DATA3.
参考答案：A, D
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第6题：
汉译英：“外贸、合同、发票”
A business;invoiCe;ContraCt
B foreign;trade Contract;invoiCe
C business;LC;ContraCt
D foreign trade;invoiCe;ContraCt答案：B解析： -
第7题：
汉译英：“外贸、合同、发票”（ ）。
A. business; invoice ； contract B. foreign ； trade contract ； invoice
C. business; L/C ; contract D. foreign trade; invoice; contract答案：B解析： -
第8题：
阅读下列说明和C++-代码，将应填入 （n） 处的字句写在答题纸的对应栏内。
【说明】
某发票（lnvoice）由抬头（Head）部分、正文部分和脚注（Foot）部分构成。现采用装饰（ Decorator）模式实现打印发票的功能，得到如图5-1所示的类图。
【C++代码】
#include
using
namespace std;
class Invoice{
public:
（1） {
cout<<"This is the content of the
invoice!"<
};
class
Decorator : public Invoice {
Invoice *ticket;
public:
Decorator(lnvoice *t) { ticket = t; }
void printInvoice（ ）{
if(ticket != NULL)
（2）;
}
};
class
HeadDecorator : public Decorator{
public:
HeadDecorator(lnvoice*t): Decorator(t) { }
void printInvoice（ ） {
cout<< "This is the
header of the invoice! "<< endl;
（3） ;
}
};
class FootDecorator : public Decorator{
public:
FootDecorator(Invoice *t): Decorator(t) { }
void printlnvoice（ ）{
（4） ;
cout<< "This is the
footnote of the invoice!"<< endl;
}
};
int main(void)
{
Invoice t;
FootDecorator f(&t);
HeadDecorator h(&f);
h.printInvoice（ ）;
cout<<”------------------------”<
HeadDecorator b( （5） );
b.printInvoice（ ）;
return 0;
}
程序的输出结果为：
This is the header of the invoice!
This is the content of the invoice!
This is the footnote of the invoice!
----------------------------
This is the header of the invoice!
This is the footnote of the invoice!
答案：解析：（1） virtual void printInvoice()
（2） ticket->printInvoice()
（3） Decorator::printInvoice()
（4） Decorator::printInvoice()
（5） &a -
第9题：
HIV抗病毒治疗的最终目的是使病毒载量降到（）以下
- A、50copies/ml
- B、60copies/ml
- C、70copies/ml
- D、80copies/ml
正确答案:A -
第10题：
DMS系统中每月INVOICE费用包含的费用项目有免费保养、（）、和一部分（）
正确答案:免费检测；正常保修索赔 -
第11题：
单选题HIV抗病毒治疗的最终目的是使病毒载量降到（）以下A50copies/ml
B60copies/ml
C70copies/ml
D80copies/ml
正确答案： C解析： 暂无解析 -
第12题：
问答题3 COPIES OF INVOICE 同 INVOICE IN 3 COPIES 有何不同？正确答案： 前者指三份发票副本，则提交三份副本或正本发票都符和要求；后者指发票三份，则提交至少一份正本发票，其余用副本发票即满足要求解析： 暂无解析 -
第13题：
We note that you wish us to insure shipment to you ()10% invoice value.
A、within
B、on
C、with
D、by
参考答案：D
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第14题：
Attached to this letter()a copy of B／L, along with copies of invoice and weight memo.A、are
B、is
C、have been
D、/
参考答案：B
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第15题：
A credit note or a debit note is a document used to adjust or rectify errors made in a sales invoice.()
正确答案:对
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第16题：
You issued the following commands to configure setting in RMAN;RMAN> CONFIGURE DEVICE TYPE sbt PARALLELISM 1;RMAN> CONFIGURE DEFAULT DEVICE TYPE TO sbt;RMAN> CONFIGURE DATAFILE BACKUP COPIES FOR DEVICE TYPE sbt TO 2;RMAN> CONFIGURE ARCHIVELOG BACKUP COPIES FOR DEVICE TYPE sbt TO 2;RMAN> CONFIGURE DATAFILE BACKUP COPIES FOR DEVICE TYPE DISK TO 2;Then you issued the following command to take the backup:RMAN> BACKUP DATABASE PLUS ARCHIVELOG;Which statement is true about the execution of the above command?（）
A. The backup will terminate because the FORMAT clause was not configured for the channel
B. It backs up two copies of data files to tape and disk, and two copies of archived log file on tape
C. It backs up the data files and archived log files to disk, making two copies of each data file and archived log file
D. It backs up the data files and archived log files to tape, making two copies of each data file and archived log file
参考答案：D
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第17题：
试题五（共15分）
阅读下列说明和C++-代码，将应填入 （n） 处的字句写在答题纸的对应栏内。
【说明】
某发票（lnvoice）由抬头（Head）部分、正文部分和脚注（Foot）部分构成。现采用装饰（ Decorator）模式实现打印发票的功能，得到如图5-1所示的类图。
【C++代码】
include <iostream>
using namespace std；
class invoice{
public：
（1） {
cout《 "This is the content of the invoice!"《 endl;
}
};
class Decorator : public invoice {
Invoice *ticket;
public:
Decorator（lnvoice *t） { ticket = t; }
void printinvoice（）{
if（ticket != NULL）
（2）；
}
};
class HeadDecorator : public Decorator{
public:
HeadDecorator（lnvoice*t）: Decorator（t） { }
void printinvoice0 {
cout《 "This is the header of the invoice! "<< endl;
（3） ；
}
}；
class FootDecorator : public Decorator{
public:
FootDecorator（invoice *t）: Decorator（t） { }
void printlnvoice（） {
（4） ；
cout《 "This is the footnote of the invoice!"《 endl;
}
};
int main（void） {
Invoice t;
FootDecorator f（&t）;
HeadDecorator h（&f）;
H.printlnvoice（）;
cout< < “_____”< < endl;
FootDecorator a（NULL）;
HeadDecorator b（ （5） ）;
B．printinvoice（）;
return 0;
}
程序的输出结果为：
This is the header of the invoice!
This is the content of the invoice!
This is the footnote of the invoice!
----------------------------
This is the header of the invoice!
This is the footnote of the invoice!
正确答案：
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第18题：
Please send your invoice ( ) triplicate.
A. in
B. on
C. of
D. for答案：A解析： -
第19题：
阅读下列说明和java代码，将应填入 （n） 处的字句写在答题纸的对应栏内。
【说明】
某发票（lnvoice）由抬头（Head）部分、正文部分和脚注（Foot）部分构成。现采用装饰（Decorator）模式实现打印发票的功能，得到如图6-1所示的类图。
【java代码】
class invoice{
public void printInvoice（ ）{
System.out.println ( "This is the content of the invoice!");
}
}
class Decorator extends Invoice {
protected Invoice ticket;
public Decorator(lnvoice t){
ticket = t;
}
public
void printInvoice（ ）{
if(ticket != null)
（1） ;
}
}
class HeadDecorator extends Decorator{
public HeadDecorator(lnvoice t){
super(t);
}
public void printInvoice （ ）{
Systent.out.println( "This is the header of the invoice! ");
（2） ;
}
}
class FootDecorator extends Decorator {
public FootDecorator(Invoice t){
super(t);
}
public void printlnvoice（ ）{
（ 3） ;
Systent.out.println( "This is the footnote of the invoice! ");
}
}
Class test {
public static void main(String[] args){
Invoice t =new Invioce（ ）;
Invoice ticket;
ticket= （4） ;
ticket.printInvoice（ ）;
Systent.out.println(“------------------“);
ticket= （5） ;
ticket.printInvoice（ ）;
}
}
程序的输出结果为：
This is the header of the invoice!
This is the content of the invoice!
This is the footnote of the invoice!
----------------------------
This is the header of the invoice!
This is the footnote of the invoice!答案：解析：（1） ticket.printInvoice()
（2） ticket.printInvoice()
（3） ticket.printInvoice()
（4） new FootDecorator(new -
第20题：
As usual，we are going to insure against（）for 110% of the invoice value.
- A、order
- B、All Risks and War Risk
- C、you
- D、shipment
正确答案:B -
第21题：
Company XYZ receives an invoice from one of its vendors. How is this processed in IBM Maximo Asset Management V6.2 （IMAM）？（）
- A、 When an invoice is received by the company， the user will access the Invoices application， enter the receipt information， approve， and then route to Accounts Payable.
- B、 All invoices are routed by IMAM to the Accounts Payable department for matching against existing purchase requisitions （PR）. Once the PR is confirmed with the proper approvals， the Accounts Payable department will process payment.
- C、 When an invoice is received by company XYZ， the user will access the Invoices application， enter the Vendors Invoice information by creating a new record， match the Vendor Invoice to the Purchase Order （PO）， approve， and then route to Accounts Payable.
- D、 When an invoice is received by the company XYZ， the user will go to the PO application， access the PO Line tab， and insure that the receipt box has a Y. If the Y is showed， the invoice will be closed， but if the Y is missing， the invoice will be routed back to the vendor for verification.
正确答案:C -
第22题：
the letter of credit requires “three copies of inspection certificate issued by CCIC”. The documents presented as follows. Which is acceptable？（）
- A、in 3 originals
- B、in 3 copies
- C、in 1 original and 2 copies
- D、in 2 originals and 1 copy
正确答案:A,B,C,D -
第23题：
单选题The vessel or other goods upon which the Works have been carried out must be（）from the Repairer’s worksite within 3 days after the invoice date or in accordance with other written notification by the Repairer to the Customer.Aselected
Bcollected
Cdetected
Deffected
正确答案： B解析： 暂无解析