平衡计分卡中的“平衡”是指在哪几个方面间保持平衡?
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SECTION A COMPOSITION (35 MIN)
Nowadays exam is everywhere. We take examinations when we enter schools or apply for a job. About examination's influence, what is your opinion?
Write on ANSWER SHEET TWO a composition of about 200 words:
You are to write in three parts.
In the first part, state specifically what your opinion is.
In the second part, provide one or two reasons to support your opinion.
In the last part, bring what you have written to a natural conclusion or make a summary.
You should supply an appropriate title for your composition.
Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
审计人员在审查某机器制造公司的银行存款账时,发现该公司2006年5月31日的银行存款日记账账面余额为168800元,银行对账单余额为166000元。注册会计师将银行存款日记账和银行对账单逐笔核对后,发现下列情况:
(1)5月15日银行对账单上收到外地某加工厂的托收承付货款60000元,公司的银行存款日记账上没有记录。
(2)5月19日银行向外地某钢厂支付钢材采购款60000元,公司的银行存款日记账上没有记录。
(3)5月29日公司开出转账支票1张,金额6400元,银行对账单上没有记录。
(4)5月30日公司银行存款日记账记载存入转账支票1张,金额9200元,银行对账单上没有记录。
【要求】根据上述情况,验证公司5月31日的银行存款日记账余额是否正确,分析公司银行存款管理中可能存在的问题,并提出进一步的审查意见。
听力原文:We’ll all see them on TV commercials with that special gait looking out at us,from the covers of glossy magazines or showing off the latest creations by tailors from Paris and it must have seemed to us that they have lives which are all glamorous.
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