作者ghostponny (ponny)
看板Accounting
标题Re: [问题] 审计学英文选择题（应收帐款”评价”声 …
时间Tue Apr 21 23:39:52 2009
※ 引述《OTT123 (123)》之铭言：
: 大家好
: 请大家帮我看看我的观念错在哪
: 谢谢
: ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
: Which of the following most likely would give the most assurance concerning
: the valuation assertion for accounts receivable?
: A. Tracing amounts in the subsidiary ledger to details on shipping documents.
: B. Comparing receivable turnover ratios to industry statistics for reasonableness.
: C. Inquiring about receivables pledged under loan agreements.
: D. Assessing the allowance for uncollectible accounts for reasonableness.
: 答案是C
: ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~
: 我的想法是D，因为我认为C是跟” right＆obligation”这个声明有关
: 请大家帮我看看我的观念错在哪
: 谢谢
我认为是D啦...
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