[科目三直线行驶有什么技巧嘛]1、驾驶姿势要固定，这样每次驾驶误差都比较小，也容易发现直线行驶过程的偏差。 2、注意力要高度集中，同时关注路况和车辆行驶方向。 3、建议练习时先保持35km/h的速度平稳地直...+阅读
ACCA是＂英国特许公认会计师公会＂（The Association of Chartered Certified Accountants）的简称，是世界上领先的专业会计师团体，也是国际学员最多、学员规模发展最快的专业会计师组织。ACCA会员资格得到欧盟立法以及许多国家公司法的承认。 ACCA的科目设置如下，共16门（学员需通过12门必修科目及2门选修科目 共14门课程） 第一部分为基础阶段，主要分为知识课程和技能课程两个部分。
知识课程主要涉及财务会计和管理会计方面的核心知识，也为接下去进行技能阶段的详细学习搭 建了一个平台。技能课程共有六门课程，广泛的涵盖了一名会计师所涉及的知识领域及必须掌握的技能。具体课程为： F7 财务报告 Financial Reporting (FR) 题型见下： ACCA考试F7考试真题 ACCA考试F7考试真题 ALL FIVE questions are compulsory and MUST be attempted 1 Introduction Tinkerbell Toys Co (Tinkerbell) is a manufacturer of children's building block toys; they have been trading for over 35 years and they sell to a wide variety of customers including large and small toy retailers across the country. The company's year end is 31 May 2011. The company has a large manufacturing plant, four large warehouses and a head office. Upon manufacture, the toys are stored in one of the warehouses until they are despatched to customers. The company does not have an internal audit department. Sales ordering, goods despatched and invoicing Each customer has a unique customer account number and this is used to enter sales orders when they are received in writing from customers. The orders are entered by an order clerk and the system automatically checks that the goods are available and that the order will not take the customer over their credit limit. For new customers, a sales manager completes a credit application; this is checked through a credit agency and a credit limit entered into the system by the credit controller. The company has a price list, which is updated twice a year. Larger customers are entitled to a discount; this is agreed by the sales director and set up within the customer master file. Once the order is entered an acceptance is automatically sent to the customer by mail/email confirming the goods ordered and a likely despatch date. The order is then sorted by address of customer. The warehouse closest to the customer receives the order electronically and a despatch list and sequentially numbered goods despatch notes (GDNs) are automatically generated. The warehouse team pack the goods from the despatch list and, before they are sent out, a second member of the team double checks the despatch list to the GDN, which accompanies the goods. Once despatched, a copy of the GDN is sent to the accounts team at head office and a sequentially numbered sales invoice is raised and checked to the GDN. Periodically a computer sequence check is performed for any missing sales invoice numbers. Fraud During the year a material fraud was uncovered. It involved cash/cheque receipts from customers being diverted into employees' personal accounts. In order to cover up the fraud, receipts from subsequent unrelated customers would then be recorded against the earlier outstanding receivable balances and this cycle of fraud would continue. The fraud occurred because two members of staff 'who were related' colluded. One processed cash receipts and prepared the weekly bank reconciliation; the other employee recorded customer receipts in the sales ledger. An unrelated sales ledger clerk was supposed to send out monthly customer statements but this was not performed. The bank reconciliations each had a small unreconciled amount but no-one reviewed the reconciliations after they were prepared. The fraud was only uncovered when the two employees went on holiday at the same time and it was discovered that cash receipts from different customers were being applied to older receivable balances to hide the earlier sums stolen. Required: (a) Recommend SIX tests of controls the auditor would normally carry out on the sales system of Tinkerbell, and explain the objective for each test. (b) Describe substantive procedures the auditor should perform to confirm Tinkerbell's year-end receivables balance. (c) Identify and explain controls Tinkerbell should implement to reduce the risk of fraud occurring again and, for each control, describe how it would mitigate the risk. (d) Describe substantive procedures the auditor should perform to confirm Tinkerbell's revenue.
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