.企业发行股票、债券属于间接融资，向银行借款属于直接融资。( )

判断题公司信贷营销主要运用产品广告，突出差异化策略。( )

判断题在成本加成定价法中，贷款利率不包括银行对贷款违约风险所要求的补偿。( )

判断题贷款价格的构成包括贷款利率、贷款承诺费、补偿余额和隐含价格，其中贷款承诺费是指银行对未承诺贷给客户，客户没有使用的那部分资金收取的费用。( )

判断题产品生命周期在介绍期，银行要花费大量资金来做广告宣传。( )

判断题目标市场的需求变化的方向与银行公司信贷产品创新与开发的方向不一致。( )

判断题市场细分有利于发掘市场机会，开拓新市场，更好地满足不同客户对金融产品的需要。( )

判断题商业银行对选择贷款对象公平对待，尽量满足所有企业贷款需要。( )

判断题银行矩阵制的营销机构组织形式加强了营销部门和信贷业务部门的横向联系。( )

判断题我国中长期贷款属于浮动利率品种，采用的基准利率为法定利率。( )

未分类题(a) State the FIVE threats contained within ACCA’s Code of Ethics and Conduct and for each threat list ONE example of a circumstance that may create the threat. (5 marks)(b) You are the audit manager of Jones & Co and you are planning the audit of LV Fones Co, which has been an audit client for four years and specialises in manufacturing luxury mobile phones.During the planning stage of the audit you have obtained the following information. The employees of LV Fones Co are entitled to purchase mobile phones at a discount of 10%. The audit team has in previous years been offered the same level of staff discount.During the year the fi nancial controller of LV Fones was ill and hence unable to work. The company had no spare staff able to fulfi l the role and hence a qualifi ed audit senior of Jones & Co was seconded to the client for three months. The audit partner has recommended that the audit senior work on the audit as he has good knowledge of the client. The fee income derived from LV Fones was boosted by this engagement and along with the audit and tax fee, now accounts for 16% of the fi rm’s total fees.From a review of the correspondence fi les you note that the partner and the fi nance director have known each other socially for many years and in fact went on holiday together last summer with their families. As a result of this friendship the partner has not yet spoken to the client about the fee for last year’s audit, 20% of which is still outstanding.Required:(i) Explain the ethical threats which may affect the independence of Jones & Co’s audit of LV Fones Co; and (5 marks)(ii) For each threat explain how it might be avoided. (5 marks)(c) Describe the steps an audit fi rm should perform. prior to accepting a new audit engagement. (5 marks)

未分类题根据金融企业财务制度的规定，反映商业银行经营状况的指标主要有流动比率、资本风险比率和固定资本比率等，而金融企业的经营成果也有一套计算与分析指标。根据以上资料，回答下列问题。( )是指企业流动资产总额与流动负愤总额之间的比例。

未分类题Introduction and client backgroundYou are an audit senior in Staple and Co and you are commencing the planning of the audit of Smoothbrush Paints Co for the year ending 31 August 2010.Smoothbrush Paints Co is a paint manufacturer and has been trading for over 50 years, it operates from one central site, which includes the production facility, warehouse and administration ffices.Smoothbrush sells all of its goods to large home improvement stores, with 60% being to one large chain store Homewares. The company has a one year contract to be the sole supplier of paint to Homewares. It secured the contract through signifi cantly reducing prices and offering a four-month credit period, the company’s normal credit period is one month.Goods in purchasesIn recent years, Smoothbrush has reduced the level of goods directly manufactured and instead started to import paint from South Asia. Approximately 60% is imported and 40% manufactured. Within the production facility is a large amount of old plant and equipment that is now redundant and has minimal scrap value. Purchase orders for overseas paint are made six months in advance and goods can be in transit for up to two months. Smoothbrush accounts for the inventory when it receives the goods.To avoid the disruption of a year end inventory count, Smoothbrush has this year introduced a continuous perpetual inventory counting system. The warehouse has been divided into 12 areas and these are each to be counted once over the year. The counting team includes a member of the internal audit department and a warehouse staff member. The following procedures have been adopted;1. The team prints the inventory quantities and descriptions from the system and these records are then compared to the inventory physically present.2. Any discrepancies in relation to quantities are noted on the inventory sheets, including any items not listed on the sheets but present in the warehouse area.3. Any damaged or old items are noted and they are removed from the inventory sheets.4. The sheets are then passed to the fi nance department for adjustments to be made to the records when the count has fi nished.5. During the counts there will continue to be inventory movements with goods arriving and leaving the warehouse.At the year end it is proposed that the inventory will be based on the underlying records. Traditionally Smoothbrush has maintained an inventory provision based on 1% of the inventory value, but management feels that as inventory is being reviewed more regularly it no longer needs this provision.Finance DirectorIn May 2010 Smoothbrush had a dispute with its fi nance director (FD) and he immediately left the company. The company has temporarily asked the fi nancial controller to take over the role while they recruit a permanent replacement. The old FD has notifi ed Smoothbrush that he intends to sue for unfair dismissal. The company is not proposing to make any provision or disclosures for this, as they are confi dent the claim has no merit.Required:(a) Identify and explain the audit risks identifi ed at the planning stage of the audit of Smoothbrush Paints Co. (10 marks)(b) Discuss the importance of assessing risks at the planning stage of an audit. (4 marks)(c) List and explain suitable controls that should operate over the continuous perpetual inventory counting system, to ensure the completeness and accuracy of the existing inventory records at Smoothbrush Paints Co. (10 marks)(d) Describe THREE substantive procedures the auditor of Smoothbrush Paints Co should perform. at the year end in confi rming each of the following:(i) The valuation of inventory; (3 marks)(ii) The completeness of provisions or contingent liabilities. (3 marks)

未分类题(a) Auditors are frequently required to provide assurance for a range of non-audit engagements.Required:List and explain the elements of an assurance engagement. (5 marks)(b) ISA 320 Materiality in Planning and Performing an Audit provides guidance on the concept of materiality in planning and performing an audit.Required:Defi ne materiality and determine how the level of materiality is assessed. (5 marks)

未分类题(a) (i) Defi ne a ‘test of control’ and a ‘substantive procedure’; (2 marks)(ii) State ONE test of control and ONE substantive procedure in relation to sales invoicing. (2 marks)(b) Shiny Happy Windows Co (SHW) is a window cleaning company. Customers’ windows are cleaned monthly, the window cleaner then posts a stamped addressed envelope for payment through the customer’s front door.SHW has a large number of receivable balances and these customers pay by cheque or cash, which is received in the stamped addressed envelopes in the post. The following procedures are applied to the cash received cycle:1. A junior clerk from the accounts department opens the post and if any cheques or cash have been sent, she records the receipts in the cash received log and then places all the monies into the locked small cash box.2. The contents of the cash box are counted each day and every few days these sums are banked by which ever member of the fi nance team is available.3. The cashier records the details of the cash received log into the cash receipts day book and also updates the sales ledger.4. Usually on a monthly basis the cashier performs a bank reconciliation, which he then fi les, if he misses a month then he catches this up in the following month’s reconciliation.Required:For the cash cycle of SHW:(i) Identify and explain THREE defi ciencies in the system; (3 marks)(ii) Suggest controls to address each of these defi ciencies; and (3 marks)(iii) List tests of controls the auditor of SHW would perform. to assess if the controls are operating effectively. (3 marks)(c) Describe substantive procedures an auditor would perform. in verifying a company’s bank balance. (7 marks)

未分类题关于货币本质的观点，马克思从货币的起源揭示了货币的本质，认为货币无非是从商品中 分离出来的，固定充当一般等价物的特殊商品，并能反映一定的生产关系。根据以上资料，回答以下问题。以下( )是关于货币与商品之间关系的正确结论。