新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
USCPA精選習(xí)題87：Auditing
任何事都是從一個決心，一個行動開始。凡全副精神專注一事，終身必有成就。為了幫助廣大考生了解USCPA考試的題型、考試的重點及難易程度，正保會計網(wǎng)校為大家整理了USCPA精選習(xí)題87：Auditing，希望大家利用好這些內(nèi)容。
Which of the following characteristics most likely would be indicative of check kiting？
a. High turnover of employees who have access to cash.
b. Many large checks that are recorded on Mondays.
c. Low average balance compared to high level of deposits.
d. Frequent ATM checking account withdrawals.
【正確答案】c
【答案解析】
Choice “c” is correct. Kiting occurs when a check drawn on one bank is deposited in another bank and no record is made of the disbursement in the balance of the first bank. Frequent kiting may result in a high level of deposits coupled with a low average balance.
Choice “a” is incorrect. High turnover of employees who have access to cash may be normal in certain industries， or it may be indicative of poor hiring policies， but it would not be indicative of check kiting.
Choice “b” is incorrect. More checks may arrive on Mondays simply because Monday's mail includes the mail from over the weekend. This characteristic is not particularly indicative of check kiting.
Choice “d” is incorrect. Frequent ATM checking account withdrawals indicate a frequent need for cash， but this situation is not particularly indicative of check kiting.
相關(guān)推薦：
沒有美國工作經(jīng)驗?zāi)苌暾圓ICPA執(zhí)照嗎？
網(wǎng)校擁有專業(yè)的課程體系、特色的雙語教學(xué)模式、靈活多樣的學(xué)習(xí)方式、全方位一站式配套服務(wù)，定能為您助一臂之力。機會難得，欲報從速！
有意向報考的AICPA的考生趕快點擊免費預(yù)評估>> 了解AICPA報考條件吧！
推薦閱讀
限時免費資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計劃
-
科目特點
-
報考指南
-
歷年樣卷
-
財會英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號