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单选题HR department Annual Dinner Tickets on sale from tomorrow Advance purchase essentialA The ticket for this event is free.B You must have tickets for this event.C Tickets are now on sale for this event.

题目
单选题
HR department Annual Dinner Tickets on sale from tomorrow Advance purchase essential
A

The ticket for this event is free.

B

You must have tickets for this event.

C

Tickets are now on sale for this event.


相似考题
参考答案和解析
正确答案: B
解析:
题意:人事部门年度聚餐明天开始售票,必须提前购票。由此可知选项A“此票免费”和选项C“现在正在卖票”均不合题意。
更多“单选题HR department Annual Dinner Tickets on sale from tomorrow Advance purchase essentialA The ticket for this event is free.B You must have tickets for this event.C Tickets are now on sale for this event.”相关问题
  • 第1题:

    Background information

    B-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.

    The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall – the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%). During the last seven years there have been on average 30 days each year with rain.

    B-Star is now very successful; customer numbers are increasing at approximately 15% each year.

    Ticket sales

    Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.

    Tickets are purchased using either cash or credit cards.

    Each ticket has a number comprising of two elements – two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.

    Cash sales

    1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued.

    This information is transferred electronically to the accounts office.

    2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two

    accounts clerks and banked on a daily basis.

    3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.

    4. Total cash received is then recorded in the cash book, and then the general ledger.

    Credit card sales

    1. Payments by credit cards are authorised online as the customers purchase their tickets.

    2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.

    3. Credit card sales are recorded for each credit card company in a receivables ledger.

    4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.

    You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star’s year end is 30 June 2009.

    Required:

    (a) List and explain the purpose of the main sections of an audit strategy document and for each section, provide an example relevant to B-Star. (8 marks)

    (b) (i) For the cash sales system of B-Star, identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)

    (ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm the

    assertion of completeness of income in B-Star. (6 marks)

    (c) (i) List the substantive analytical procedures that may be used to give assurance on the total income from

    ticket sales for one day in B-Star;

    (ii) List the substantive analytical procedures that may be used to give assurance on the total income from

    ticket sales in B-Star for the year. (8 marks)

    (d) List the audit procedures you should perform. on the credit card receivables balance. (4 marks)


    正确答案:
    (b)(i)Riskaffectingcompleteness–Thecomputersystemdoesnotrecordsalesaccuratelyand/orinformationislostortransferredincorrectlyfromtheticketofficecomputertotheaccountsdepartmentcomputer.–Cashsalesarenotrecordedinthecashbook;cashisstolenbytheaccountsclerks.–Ticketsareissuedbutnopaymentisreceived–thatisthesaleisnotrecorded.–Cashisremovedbytheticketofficepersonnel,bythesecurityguardsorbytheaccountclerks.–Theaccountclerksmiscounttheamountofcashreceivedfromaticketoffice.(ii)UseoftestsofcontrolsandsubstantiveproceduresTestsofcontrolsTestsofcontrolaredesignedtoensurethatdocumentedcontrolsareoperatingeffectively.Ifcontrolsoverthecompletenessofincomewereexpectedtooperatecorrectly,thentheauditorwouldtestthosecontrols.InB-Star,whilecontrolscouldbeinoperation,e.g.theaccountclerksagreeingphysicalcashtocomputersummaries,thereisnoindicationthatthecontrolisdocumented;thatisthecomputersummaryisnotsignedtoshowthecomparisonhastakenplace.Theauditorcouldusethetestofinquiry–askingtheclerkswhetherthecontrolhasbeenused,andobservation–actuallywatchingtheclerkscarryoutthecontrols.Asnotedabovethough,lackofdocumentationofthecontroldoesmeanrelyingontestsofcontrolfortheassertioncompletenessofincomehaslimitedvalue.SubstantiveproceduresSubstantiveproceduresincludeanalyticalproceduresandotherprocedures.Analyticalproceduresincludetheanalysisofsignificantratiosandtrendsandsubsequentinvestigationofanytrendsorrelationshipsthatappeartobeabnormal.TheseprocedurescanbeusedeffectivelyinB-Starasanapproximationofincomethatcanbeobtainedfromsourcesotherthanthecashreceiptrecords.Otherprocedures,ortestsofdetail,arenormallyusedtoverifystatementoffinancialpositionassertionsandincludeobtainingauditevidencerelevanttospecificassertions.However,theycouldbeusedinB-Startotraceindividualtransactionsthroughthesales/cashsystemstoensureallticketsaleshavebeenrecorded(completenessassertion).Theuseofotherprocedureswillbetimeconsuming.(c)(i)Substantiveanalyticalprocedures–completenessofincomeforoneday–Obtainproofintotal.Ticketssoldtimespriceshouldequalday’sincome.–Comparedailysalestobudgeteddailysales(forexampleweekendsandbankholidayswouldexpectmoreincome).–Comparesaleswithpreviousdaysandaccountforchangessuchasvariationsforweather.–Comparesalestosouvenirssales(morepeopleinparkmeansmoresouvenirsales).–Compareticketofficesday-by-dayandstaffrotationtoseeifsaleslowersomeday/somestaff(attempttoidentifyfraudalso).–Comparetheexpectedsalesfromticketnumberstothetotalsalesamountfromcashandcreditsalesforeachticketoffice.(ii)Substantiveanalyticalprocedures–completenessofincomefortheyear–Obtainthesalesincomefromthepreviousyear.Multiplythisby115%toprovidearoughestimateoftheincomeforthisyear.–Obtaininformationonthenumberofdayswithrainduringthelastyear.Wherethisismoreorlessthan30,adjusttheincomeestimateby1/730downforeachdayofrainabove30or1/730upforeachdayofrainlessthan30.(Note:B-Staronlyattracts50%ofthenormalnumberofcustomersonarainyday;henceonedayofraindecreasestotalcustomersby1/730intheyear.)–Compareactualincometobudgetedincomefortheyear.Askthedirectorstoexplainanysignificantdeviations.–Obtainindustryinformationonthepopularityofthemeparks,andchangeincustomernumbers.ComparethesetrendstotheresultsobtainedbyB-Star.WhereB-Starperformedsignificantlybetterorworsethanaverage,obtainexplanationsfromthedirectors.(d)Auditofyearendcreditcardreceivable–Agreethebalancesoneachcreditcardcompany’sledgeraccounttothelistofreceivables.–Castthelistofreceivablesandagreethetotaltothetotalonthereceivablesledgercontrolaccount.–Forthelastdayofthefinancialyearandthefirstdayofthenewfinancialyear,agreetotalsalesincomefromticketofficerecordstothecashbookandreceivablesledgerensuringtheyarerecordedinthecorrectperiod.Forasampleofmaterialbalancesandarandomsampleofimmaterialitems,–ObtaindirectconfirmationfromthecreditcardcompanyoftheamountduetoB-Starusingareceivablesconfirmationletter.–Wheredirectconfirmationisnotpossible,obtainevidenceofcashreceiptaftertheendofthefinancialyear.AgreetheamountonthebankstatementspostyearendofB-Startotheamountdueinthereceivablesledger(lessanycommissiondue).–Reviewafterdatesalesdaybookfordebitnotesindicatingthatsalesmayhavebeenoverstatedintheprioryear.–ObtainthefinancialstatementsofB-Starandensurethatthereceivablesamountisdisclosedasacurrentassetnetofcommissionduetothecreditcardcompanies.

  • 第2题:

    根据以下内容,回答211-214题。
    Summer Travel Sale
    North Sun Airlines is proud to bring you its annual Summer Travel Sale! As usual, fights be-tween selected cities in the U.S. and Canada are on sale for as low as $44 each way. Fares this low can't last long, so visit our website or call a customer service operator and book your tickets today!
    Prices below apply to travel beginning May 21st,2006. Travel must be completed by October lst,2006. Tickets must be purchased by May 1st to be eligible for the sale.
    Sample One-way Summer Sales Fares
    Minneapolis to Winnipeg $44
    Pittsburgh to Toronto $64
    Sacramento to Victoria $64
    Omaha to Denver$94
    Detroit to Ottawa $94
    Cleveland to Toronto $94
    Toronto to Dallas $94
    Columbus to Quebec City$104
    Philadelphia to Ottawa$104
    San Jose to San Antonio$114

    What is true about North Sun Airlines?

    A.It offers worldwide flights
    B.It is based in the United States
    C.It holds a sale every summer
    D.It sells cheap round-trip tickets

    答案:C
    解析:
    通过第一段第1和2句中的“annual”和“as usual”可以知道,此活动为年度例行活动,在每年的夏天举行,故选C。

  • 第3题:

    Tickets to special exhibits at the botanical gardens may be reserved __________ advance.

    A.of
    B.in
    C.at
    D.for

    答案:B
    解析:
    “in advance”固定词组,提前。

  • 第4题:

    I've got two tickets for the match. Shall we go and watch it together? ()

    • A、The tickets must be expensive
    • B、The match must be exciting.
    • C、Why not. Let‘s go.
    • D、The place is too far away.

    正确答案:C

  • 第5题:

    单选题
    Two movie theaters. Theater A and Theater B. sell tickets at two different prices. Theater A sells ticket sat $6 per ticket. And Theater B sells tickets at $8 per ticket. Theater A sold 15.000 tickets. How many tickets does Theater B need to sell to earn the same amount of money?
    A

    90,000

    B

    45,000

    C

    15,000

    D

    11,250

    E

    7,500


    正确答案: B
    解析:
    Theater A: Theater A earned $6. 15.000 = $90.000. Theater B, Divide $90. 000 by the $8 ticket price for Theater B: $90.000÷$8 = 11.250. Theater B must sell 11250 tickets to earn the same amount as Theater A.

  • 第6题:

    单选题
    _____
    A

    Front seat tickets.

    B

    Back seat tickets.

    C

    Box tickets.

    D

    Standing tickets.


    正确答案: C
    解析:
    细节题。题目问的是还有什么样的票可以买。由对话中的“There are only backseats left”可知,女士说只剩下后面的坐票了,正确答案为B。

  • 第7题:

    单选题
    Jason: Can I have two tickets for the concert tonight?  Booking Clerk: Yes, sir.______  Jason: Oh, not too far back.  Booking Clerk: How about in row D?  Jason: That’ll be fine.
    A

    Here are your tickets.  

    B

    Where would you like to sit?

    C

    Please sit at the back.  

    D

    12 dollars altogether.


    正确答案: D
    解析:
    从Jason以及卖票员的谈话可知,他们谈论的是座位的位置,因此,选项B符合语境。

  • 第8题:

    单选题
    I've got two tickets for the match. Shall we go and watch it together? ()
    A

    The tickets must be expensive

    B

    The match must be exciting.

    C

    Why not. Let‘s go.

    D

    The place is too far away.


    正确答案: D
    解析: 暂无解析

  • 第9题:

    单选题
    HR department Annual Dinner Tickets on sale from tomorrow Advance purchase essential
    A

    The ticket for this event is free.

    B

    You must have tickets for this event.

    C

    Tickets are now on sale for this event.


    正确答案: B
    解析:
    题意:人事部门年度聚餐明天开始售票,必须提前购票。由此可知选项A“此票免费”和选项C“现在正在卖票”均不合题意。

  • 第10题:

    单选题
    Make sure you’ve got the passports and tickets and _____ before you leave.
    A

    something

    B

    anything

    C

    everything

    D

    nothing


    正确答案: A
    解析:
    everything意为“所有,一切东西”;something意为“某种东西”;anything意为“任何东西”;nothing“没有什么”。句意为:在你离开前,确保你已有了护照、票等一切东西。

  • 第11题:

    单选题
    Which choice is wrong?()
    A

    He hasn’t any tickets for the football match.

    B

    He hasn’t got any tickets for the football match.

    C

    He doesn’t has any tickets for the football match.


    正确答案: B
    解析: 暂无解析

  • 第12题:

    单选题
    _____
    A

    Movie tickets.

    B

    Concert tickets.

    C

    Museum tickets.

    D

    Opera tickets.


    正确答案: B
    解析:
    细节题。该题问的是男士想买什么样的票。由对话中的“are there any tickets left for the Japanese concert on the 28th”可知,他想买日本音乐会的门票,正确答案为B。

  • 第13题:

    Lily: Thank you again for the concert tickets you sent me. It was wonderful.

    Phil:______.


    正确答案:D
        58. D  

  • 第14题:

    Questions 99-101 refer to the following letter.
    March 3,2006
    Asa Mitchell
    7690 Cardinal Hill #34
    Melbourne, Victoria
    Dear Mr. Mitchell,
    I have the great privilege of inviting you to the sixteenth annual Fight Cancer Foundation(FCF) celebrator dinner and fundraiser on the evening of March 21. We have had tremendous success over the last year in collecting donations and forwarding them to organizations committed (1)___________ a cure for cancer. Come help us celebrate that success!
    This will be a black-tie event, and all of FCF's board members and executives will be (2)____________ Dinner, drinks, and musical entertainment will be provided. Ordinarily, tickets to this event cost $100 per person. However, as a regular and generous contributor to our worthy cause, you will receive two tickets absolutely (3)____________All guests will of course have the opportunity to make additional donations at the dinner. We at the Fight Cancer Foundation thank you for your support,and we hope you can join us on March 21st.
    Sincerely,
    Valerie Sobetzki
    第(1)处应填_________

    A.to finding
    B.finding
    C.to find
    D.find

    答案:A
    解析:
    如果知道短语commit oneselfto doing(自觉努力做,献身)就可以很容易地解答此题。

  • 第15题:

    “请把车票准备好。”翻译为:()

    • A、Please get your tickets ready for checking.
    • B、Please show me your tickets.
    • C、Please let me see your tickets.
    • D、Please get your tickets ready for showing.

    正确答案:A

  • 第16题:

    “请把车票拿出来。”翻译为:()

    • A、Take your tickets out.
    • B、Show me your tickets,please.
    • C、Let me see your tickets.
    • D、Bring in your tickets,please.

    正确答案:B

  • 第17题:

    单选题
    What can we learn about the Greyhound tickets?
    A

    They are not available for traveling outside the U.S.

    B

    Travelers should buy their tickets in person.

    C

    Babies Call not travel free with their parents.

    D

    They have the exact travel date on them.


    正确答案: D
    解析:
    推理判断题。题目询问“我们对Greyhound公司的票有什么了解?”A项“没有去往美国以外的票“与文章最后一段所述事实不符;B项“旅行者要亲自购票”与原文第二段第一句“It’s easy to purchase a ticket for a friend or family member”不符;C项“孩子不能跟父母一起免费坐车”与原文第三段最后一句“Children under two years of age travel free with an adult who has a ticket”不符;D项“票上要有确切的日期”符合原文第三段第一句“Grey-hound now requires that all tickets have travel dates fixed at the time of purchase”。正确答案为D。

  • 第18题:

    单选题
    “请把车票准备好。”翻译为:()
    A

    Please get your tickets ready for checking.

    B

    Please show me your tickets.

    C

    Please let me see your tickets.

    D

    Please get your tickets ready for showing.


    正确答案: A
    解析: 暂无解析

  • 第19题:

    单选题
    Why should people call Greyhound for tickets in advance?
    A

    To avoid waiting in lines at the booking office.

    B

    To hand in necessary traveling documents.

    C

    To get tickets from the nearest terminal.

    D

    To fix the traveling destination in lime.


    正确答案: A
    解析:
    从文章第一段的第一句话“Avoid lining up altogether, by purchasing your tickets in advance”可知,提前订票是为了避免排队。正确答案为A。

  • 第20题:

    填空题
    How many First Class return tickets can you get if you win the first prize?____ return tickets.

    正确答案: One pair of/ Two
    解析:
    由第四段第一句“One pair of First Class return tickets”可知答案。

  • 第21题:

    单选题
    What do you mean that there are only ten tickets? There _____ be twelve.
    A

    should

    B

    would

    C

    will

    D

    shall


    正确答案: B
    解析:
    句意为:“你说什么,只有10张票?应该有12张的”。should表示本应该,符合句意。

  • 第22题:

    单选题
    Carlos paid $154.00 for two tickets to a concert. This price included a 25 percent handling fee for each ticket and a $2 transaction fee for the total sale. What was the price for a single ticket before the additional fees?
    A

    $95.00

    B

    $60.80

    C

    $57.50

    D

    $57.00

    E

    $38.00


    正确答案: B
    解析:
    因为2张票的交易费为2美元,所以去掉两美元为附带上25%的手续费的两张票的票价,所以两张票的原价为152÷1.25=121.6美元,一张票则为$60.80。

  • 第23题:

    单选题
    “请把车票拿出来。”翻译为:()
    A

    Take your tickets out.

    B

    Show me your tickets,please.

    C

    Let me see your tickets.

    D

    Bring in your tickets,please.


    正确答案: C
    解析: 暂无解析

  • 第24题:

    单选题
    I have only two tickets for TF Boys’ concert. ______ you ______ he can go on with me.
    A

    Either; or

    B

    Neither; nor

    C

    Both; and

    D

    Not only; also


    正确答案: C
    解析:
    我只有两张演唱会门票,所以你和他只有一个人可以跟我一起去。euther…or…表示两者择一,不是…就是…