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更多“A subsidiary bank is a locally incorporated bank that is either wholly owned or owned in major part …”相关的问题
A.Paying bank
B.Opening/issuing bank
C.Advising/notifying bank
D.Negotiating bank
A．A representative office
B．An agency office
C．A branch office
D．A subsidiary
E．An export trading company
A．A representative office
B．An agency office
C．A branch office
D．A subsidiary
E．An export trading company
A．A representative office
B．An agency office
C．A branch office
D．A subsidiary
E．An export trading company
A．A representative office
B．A shell branch
C．A branch office
D．A subsidiary
E．An export trading company
(ii) Audit work on after-date bank transactions identified a transfer of cash from Batik Co. The audit senior has
documented that the finance director explained that Batik commenced trading on 7 October 2005, after
being set up as a wholly-owned foreign subsidiary of Jinack. No other evidence has been obtained.
(4 marks)
Required:
Identify and comment on the implications of the above matters for the auditor’s report on the financial
statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending
30 September 2006.
NOTE: The mark allocation is shown against each of the matters.
There are usually two kinds of ledgers:
1. General ledger: It contains the controlling accounts for each of the subsidiary ledgers. A controlling account in the general ledger shows in summary form. what appears in detail in the corresponding subsidiary ledger. There is often a separate controlling account for each subsidiary ledger. Thus Due from Banks controlling account shows in summary form. the totals of all the debits and credits appearing in the correspondent banks' accounts in the Due from Banks subsidiary ledgers. The balances in the general ledger for asset, liability and capital accounts become the basis for data set forth in the balance sheet. The balances in the income and expense accounts become the basis for data set forth in the Profit and Loss Statements.
2. Subsidiary ledger: It is a ledger maintained for subsidiary accounts of a homogeneous nature. The balances of the account in the subsidiary ledger equal the total of the balance shown in the controlling account for the particular subsidiary ledger maintained in the general ledger. The usual subsidiary ledgers in banking business are the depositors' ledger, debtors' ledger, income ledger, expense ledger, and others. In the books of ×× Bank, there are some 107 accounting items which record and reflect its entire business activities and achievements. The books are divided into four categories, that is, Asset, Liability, Joint Asset and Liability, Loss and Income.
The accounting items in the subsidiary ledger may appear indetail in the controlling account in the general ledger.
A．Right.
B．Wrong.
C．Doesn't say.
A—JV: Joint Venture B—WOS: wholly owned subsidiary
C—in triplicate D—advising commission
E—confirmation commission F—amendment commission
G—postage/other charges H—bookkeeper
I—correspondent bank J—trade volume
K—house agent L—shipping agent
M—employment agency N—travel agency
O—claim & obligations P—bill of exchange
51. ()通知费 ()子公司
52. ()代理行 ()职业介绍所
53. ()房地产代理人世间 ()债权债务
54. ()贸易量 ()汇票
55. ()一式三份 ()修改费
？Read the text below about job advertisement.
？in most of the lines 41 - 52 there is one extra word. It is either grammatically incorrect or does not fit in with the meaning of the text. Some lines, however, are correct.
？If a line is correct, write CORRECT on your Answer Sheet.
？If there is an extra word in the line, write the extra word on your Answer Sheet.
Investment Analysts wanted
A Fund Management and subsidiary of a prestigious investment Bank seeks bright young Investment Analysts to augment its rapidly expanding research
41 department. Our client is a top US institution with significant funds under
42 management from world-wide. Increasingly it is seeking to manage the European
43 component of its portfolio from London. This has been let to an impressive rise in
44 its profile in European markets. The Bank is looking for talented and ambitious
45 Investment Analysts to form. a new specialist research team. investment Analysts
46 who perform. rigorous and detailed investigation into companies end securities
47 before making recommendations to those Fund Managers, Ideally, you will have
48 excellent academic credentials and a solid professional with grounding in
49 analytical techniques. Particularly useful would be training in an accountancy.
50 an MBA or a legal qualification. Excellent communication in skills are required. For an initial,
51 confidential conversation contact
52 the Bank's Personnel Manager directly.
(41)
Ports attract many subsidiary and independent industries.
A．Y
B．N
C．NG
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