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发表于 2018-10-11 14:58:36 22 浏览 0 回复

Q4作文

•  spot rate 和 forward rate
•        有一个公司最近开展了foreign transaction 的业务。Please define the spot rate and forward rate and their influence on financial statement.
•        spot rate forward rate和对FS的影响
•        比较spot rate 和 forward rate对financial statement的影响
•        Spot rate and forward rate impact on financial statement when the company have foreign transactions. Give example and explain how to use these rates.
•        比较spot rate和forward rate, give examples when use each and what the impact on financial statement
•        Spot rate and forward rate, what’s the influence of foreign trade to financial statements.
•        Foreign exchange transaction 对financial statement 的影响,还有解释 spot rate and forward rate
•        Foreign exchange transaction 对financial statement 的影响,还有解释 spot rate and forward rate,以及列举例子
•        Spot rate, and forward rate, and forward exchange transactions
•        Spot rate 和forward rate 区别,对Financial statement的影响,还要让你举个栗子说明
•        Smith Co. is considering to have business in the foreign country. Please describe how is foreign exchange transaction affects on the financial statement. Please compare and contrast the spot rate and forward rate.
•  Why should use activity-based costing, 问题是corp.用了batch process
•        有A,B兩種產品,A大batch,B小Batch可是set up time比較長。有一筆indirect manufacturing cost。說明一下Activity based costing,以及為何使用他比較好。
•        A,B两种产品,A大batch, B小batch, 但B所需的labor hour 比A长,解释为什么用Activity based costing 更好。
•        一个公司生产Product A 和 Product B。A是small batch,B是larger Batch,所以B的set up time per unit is bigger. The company is currently using direct labor hour to calculate indirect costs. Please tell the CEO why the company should use ABC.
•        ABC method and allocation of indirect manufacturing cost
•        product A product B 按direct labor hours分摊OH,为什么要用ABC
•  对于factory machine depreciation, 是应该算作是period cost还是product cost.他们的区别是什么
•        Manufacturing facility depreciation accounting issue: product cost or period cost.
•        考period cost 和product cost区别 manufacturing cost 是哪个 cost 说原因
•        Product manager 觉得depreciation算product cost, cost accounting manager觉得是period cost。求解释product cost and period cost, and depreciation到底属于哪一个
•        Depreciation应该算在product cost还是period cost
•  解釋cash basis accounting和accrual basis accounting 的不同,以及對於financial ratios還有debt covenant的影響。
•        比较Cash basis和accrual basis,解释对financial ratio, debt convent的影响
•        cash basis accounting和accrual basis accounting,对financial ratios和debt covenant的影响
•        第一题是些cash basis和accrual basis的应运以及对financial ratio和debt conversant的影响。
•        cash basis 和 accrual basis 区别,对FS影响和对debt 的影响。
•        Cash basis and accrual basis,general difference. 怎样影响FINANCIAL RATIO and debt covenants regarding company’s bond portfolio.
•  CEO‘s responsibility over financial data
•        the responsibility of the CEO for financial data and the significance of financial statement to the company and the investor
•        CEO 的responsibility beside financial data
•        A person wants to be a CEO of a company. Please explain to him his responsibilities on Financial Statement
•        CEO’s responsibility of financial data, especially for important financial reports and for investors
•  公司revenue下降,CEO提出一个new project increase revenue , 这个plan 是基于一个对employee的incentive plan, 根据employee performance 给salary和bonus. 问plan对员工的影响和potential fraud。(之前JJ里好像不太完整,我复习的时候以为是问这个revenue plan的影响,其实这题是问这个incentive bonus plan对员工的影响)
•        A company has revenue declines over the past three years and projects a 20% revenue increase for the next year. The projection is based on a new incentive bonus plan that will give bonus based on employee's performance. Tell the CEO how the plan will affect employees behavior and the potential fraud.
•  The owner of restaurant, 担心economy, 问 Consumer Price Index 与 inflation, 并且 这个餐厅如何应对Infaltion.
•        The relationships between Inflation and consumer price rate. And the potential impact on the business.
•  cash coversion cycle,如何计算和运用,影响liquidity。
•        给了公司2年的accounts receivable turnover, inventory turnover, accounts payable turnover rate, 根据3个ratio assess the liquidity
•        Cash conversion cycle and liquidity的关系
•        Give ration for cash conversion period for 2 years, you should explain why this can tell the liquidity of company and analysis.
•        Year 1 and Year 2; days in A/R, days of A/P, days of Inventory. Ask to interpret the company’s liquidity.
•        AR, AP, Inventory turnover and liquidity assessment
•        Cash conversion cycle on liquidity
•        Please see below account receivable turnover, inventory turnover and account payable turnover. Please describe how it affects the Active’s liquidity. And how it affects on investors.
•        -      Memo: Active is a company's name.
           Yr 1           Yr 2
A/R        25 days        20 days
Inventory        15 days        10 days
AP        30 days        25 days

•  你的公司剛開始e-commerce,在IT system方面要注意什麼。我忘記有沒有提到security。
•        E-commerce以及potential security问题(让写E commerce component 还有potential security问题 我就写了下E-C的概念 一些优点 还有存在的风险以及解决办法)
•        E-commerce说security 的隐患;
•        公司现在online-real time 的,然后开展e-commerce有什么security需要注意的!
•        e-commerce, update sale database
•  Explain balanced scorecard and whether the company should use to evaluate it’s new strategy.
•        balanced scorecard disadvantages & advantages
•        advantage and disadvantage of Balanced Scorecard, and use it to monitor the effectiveness of the new strategies.
•  share service center 定义 好处 坏处 怎么应用
•        Share service center implementation
•  Monitoring of activities for small company, comparing to large company
•         Monitoring control: different between small and large company
•         Monitoring of controls 应用在大公司和小公司的差别
•  Board of directors的responsibility, including for shareholders’, BOD’s authority and BOD’s Liability. 看BOD那部分即可。
•        BOD functions. Fiduciary responsibility to shareholders, scope of authority and potential exposure to personal liability
•        Shareholders选了新的Board of Directors, 但是BOD members 以前从来没有当过Board of Directors, 描述BOD 的responsibility,scope of authority and potential liability
•  用spreadsheet 记录fixed asset information,  now want to switch to software package, 问use software 好处
•        Software package to record fixed asset depreciation
•        Fixed-asset,采纳Software pack 的优势
•        Fixed Assets tracking from spreadsheet to software package, why should use software?
•        You give reasons to fixed asset accountant that switch from spreadsheet to software package.
•        Software package和sheet的使用问题,为何要使用前者?
•  董事会要降低coupon rate,作为cfo请你解释Discount Rate, effective yield, bond price and risk,并且说明rate要和结合risk来定
•        The company wants to apply a low coupon rate to its new bond issued. Ask the relationships among risk, coupon rate, bond price, and effective yield.
•  You are an internal audit manager, recently the sales database is updated and you will have a meeting with IT manager later. Please list your purposes of control activities and any other things you want to mention in the meeting.
•  You are internal auditor for commission system, clerk a calculate commission and clerk b put in system, what is the commission procedures for new rates apply?
•  .内控管理者开了一个关于公司内控环境等的会,散会后发现桌子上有一封邮件复印件,是controller发给一个外国子公司雇员讨论关于该地方fraud的事情。但是这个事情在最近期的会议上从来没有人提到过或告知过他。你的桌子离秘书或前台较远,不可能是她们无意遗落的,这说明邮件是有人专门放到你的桌子上的。要求你写一份信给最高的内控负责人,讨论一下公司内控环境等问题。


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