先試後買

A. Both A & B

B. Capable of being perceived

C. Capable of being appraised

D. Neither A nor B

A. Appointing one individual to receive incoming inventory shipments and then distribute them

B. Restricting the ability to access inventory to authorized personnel

C. Using nonconsecutive shipping documents, job cost sheets, and inventory receiving reports

D. Having the purchasing agent perform the physical inventory count

A. Examining journal entries for false credits made to the inventory

B. Comparing cash register totals to the cash count

C. Confirming customers' unpaid account balances

D. Performing physical inventory counts

A. Accounts receivable that are consistently paid several days late

B. A low amount of outstanding accounts receivable

C. An increase in accounts receivable that are long overdue

D. A lack of accounts receivable written off as bad debt expense

A. Describe employees' obligations to the organization's shareholders.

B. Detail how employees should respond in all situations that might be considered ethically questionable.

C. Raise awareness about key compliance and ethics risks for employees.

D. Focus on management's expectations for staff rather than staff's expectations for management.

A. False

B. True

A. Bait and switch scheme

B. Split deposit scheme

C. Advance-fee scheme

D. Scavenger scheme

A. ACH blocks should be used by account holders to notify their banks which of their accounts should not be used for ACH debits.

B. The same individual should be responsible for making electronic payments and applying ACH filters to accounts.

C. Positive pay for ACH should be declined to stop unauthorized transactions from being withdrawn from bank accounts.

D. Companies should use the same bank account for paper checks and electronic transactions to improve their ability to monitor all banking activity.

A. Expenses and gross profit

B. Liabilities and owners' equity

C. Liabilities and expenses

D. Revenues and cost of goods sold

A. Expense

B. Income statement

C. Equity

D. Revenue

A. Lacking approval authority

B. Diverting business to vendors

C. Bribery

D. Corruption

A. False

B. True

A. In the bid evaluation and award phase, the procuring entity issues the solicitation document.

B. In the post-award and administration phase, the parties that were contracted perform their contractual obligations.

C. In the presolicitation phase, prospective contractors prepare and submit their bids.

D. In the solicitation phase, the procuring entity identifies its needs and develops the criteria used to award the contract.

A. Playing accounting

B. Asymmetrical accounting

C. Symmetrical accounting

D. Bearing accounting