题目内容
（请给出正确答案）
A、by signing a receipt with a record of the card details and indicating the amount to be paid.
B、entering a personal identification number.
C、through verbal authorizations.
D、all of the above.
简答题官方参考答案
（由简答题聘请的专业题库老师提供的解答）
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更多“4. The credit card user can indicate his/her agreement to pay”相关的问题
A．She used her student ID card and a charge card.
B．She used her credit ear&
C．She used her driver's license and her student ID card.
D．She used her telephone number and her student ID card,
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)
听力原文： NIT DoCoMo Inc, Japan's largest mobile phone service provider, has 50.5 million customers and KDDI Corp has 24.1 million. Vodafone KK has just 17 percent of the Japanese market and is straggling to match services such as wireless credit card payments and song downloads offered at the larger companies.
DoCoMo and KDDI "are trying to add new services such as auction sites, credit card and movie downloads," says Gerhard Fasol, president of Eurotechnology Japan KK, a telecommunications consulting and research company in Tokyo. "Vodafone KK doesn't have a real edge at the moment."
Vodafone, the world's largest mobile phone operator, and Tokyo-based Softbank said on March 3 that they are in talks on a transaction, but didn't provide details. Softbank may pay as much as 2 trillion yen (17.2 billion US dollars) for 98 percent of Vodafone KK, one of the biggest acquisitions by a Japanese company, the Nihon Keizai newspaper reported March 5, without citing anyone.
"We're committing all our efforts into the talks," says Softbank spokesman Hideo Azuma on March 4. "We can't comment on time frame, price or any other details." Softbank's stock has more than doubled in the past year. "Investors are less concerned about Softbank's risk of large-scale financing but are reacting positively to the forward-looking move," says Hiroichi Nishi, an equities manager at Nikko Cordial Securities Inc in Tokyo.
What's the share of Vodafone KK in the mobile market？
A．About 1/4.
B．Below 1/5.
C．Over 1/4.
D．Over 1/3.
阅读理解
阅读下面的文章，根据文章内容判断文章后的句子是正确(T)还是错误(F)。
SAVE MONEY BY UNDERSTANDING WHY YOU SPEND IT
To save money, you simply need to spend less than you earn. It is easy to say, but why is it so difficult to do？ To answer this question, you need to study the factors that keep you spending all the time.
EASY ACCESS TO CREDIT
For most people, this is the biggest reason for overspending. People can easily get a credit card, simply by filling out a short form. in a bank or jumping on their website. They can borrow money from banks to go shopping, even buy cars or houses. When you aren't physically handing someone money or a check for a purchase, you will feel you are spending free money or you aren't spending money at all. Try using cash to get your spending under control.
MISUSING CREDIT CARDS
A credit card is an interest free short-term loan. When used as planned, this can be a powerful financial tool. The problem is when you begin to let the balance continue from month to month. If you make a $200 purchase on your credit card and find out that at the end of the month you can't afford to repay the full amount, this is when the high interest rates on the cards really begin to hurt you. That is no way of saving money.
GIVING IN TO TEMPTATION
We all need to enjoy life, but don't waste your financial future for a few guilty pleasures today if they aren't in your budget. When you know that you can't afford an activity, don't give in. Instead, invite your friends over for a home dinner party, game night, or some other activities where you can still enjoy time together, but without breaking your budget.
SPENDING TO FEEL GOOD
Everyone enjoys getting something new — buying yourself something feels good. There is absolutely nothing wrong with this, as long as you don't go overboard. You'll feel good about your purchase whether you make it with cash or by credit card, but you'll feel even better when you don't have to spend the next two years trying to pay it off with 20% interest.
操作提示：句子正确选择下拉选项框为“T”;句子错误选择下拉选项框为“F”。
1. You have to pay for the credit card loans by the end of each month. {T; F}
2. Using a credit card to pay is spending free money. {T; F}
3. It's easy to get a credit card but hard to make ends meet. {T; F}
4. If you suffer from a deficit this month, you simply have to pay it off by the original amount in the future. {T; F}
5. “Spending to feel good” means keeping your spending within the budget. {T; F}
Instructions
1. To make your payment online, click (点击) the“Pay Now” link under the“Account Overview (概览)”summary.
2. If your business has more than one registered account, first select the account you need from the“Account Number”menu, and then click the“Pay Now”link.
3. If you have never made an online payment before, you will be asked whether you want to make a payment by using a bank account or credit card. Select either “Bank Account” or“Credit Card” from the“Select Payment Method”menu.
The online payment system is available Monday through Saturday, from 7:00 AM to 1 2:00
AM (Midnight) Eastern Time.
1. An AT& T BusinessDirect account helps you _______________.
A. earn an interest from a bank account
B. make the first month’s payment only
C. pay your telephone bill automatically
D. enjoy all the available banking services
2. Tne payment with an AT& T BusinessDirect account can be made online with________.
A. a passport
B. a credit card
C. a driving license
D. a traveller’s check
3. If you have several registered accounts for payment, the first link that you should click is__________.
A. “Select Payment Method”menu
B. “Account Overview” summary
C. the“Account Number”menu
D. the “Pay Now” link
4. When making the first-time online payment, you will be asked to______________.
A. register your online account number
B. open several registered accounts
C. select the payment method first
D. apply for a new credit card
5. The passage is mainly about ___________________.
A. how to pay phone bills by AT& T BusinessDirect
B. how to open an AT& T BusinessDirect account
C. how to make use of online bank services
D. how to start a small online business
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