题目内容
（请给出正确答案）
A、date back
B、date to
C、look back on
D、look onto
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）
更多“An unexpected strength of the book is the chance it affords Jeffrey Mason, one of the original detec…”相关的问题
Mason also holds around $2 million of aircraft spares which are included within inventory. Mason sells the aircraft spares to amateur flying associations. Aircraft spares which are not sold after three years are scrapped. Approximately a quarter of this value is made up of specialist equipment taken out of aircraft when it was replaced by newer or more advanced equipment. Such specialist equipment is transferred from non-current assets to inventory without adjustment, and continue to be recognised at amortised cost. Which of the following summarises the key audit concern arising from the matter described?
A、Accuracy, valuation and allocation of non-current assets
B、Completeness of non-current assets
C、Existence of inventory
D、Accuracy, valuation and allocation of inventory
Mason The following scenario relates to questions 6– 10. You are an audit senior of IBN & Co and you are planning the audit of Mason Air Services (Mason) for the year ended 31 December 20X3. Mason is a company that provides specialist helicopter support to the police force, the ambulance service, the fire service and the coastguard. Each of Mason’s four contracts is equal in value. Mason owns and maintains the helicopter fleet which is held at cost. Each aircraft carries specialist equipment and is operated by a highly skilled specialist pilot. Mason has secured a five year contract with each of its four customers (the police force, ambulance service, fire service and the coastguard). The contracts in place are all of equal value. Under the terms of the contract Mason charges customers an annual fee to cover the maintenance, storage and testing of the aircraft and equipment. The annual fee is payable in advance each year with the first annual payment being paid on the date the contract commences. Based on the above information, which of the following statements summarizes a key audit risk?
A、Mason’s assets could be undervalued if the market value of the helicopter fleet exceeds its cost
B、Mason could breach the terms of its contracts with its customers and be liable to pay penalties, so provisions may be understated
C、Revenue may be overstated if it is recognised according to the contract date rather than over the relevant accounting period
D、An expert valuer is required to value the helicopters in the financial statements
A、optimistic
B、emerging
C、independent
D、fascinating
A、manage
B、tackle
C、cope
D、deal
A、exclusive
B、favor
C、inadequate
D、plot
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