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10.5 Which of the following is an aim of the control system relating to accounts payable and purchases?
A To ensure that all credit notes received are recorded in the general and payables ledger
B To ensure that goods and services are only supplied to customers with good credit ratings
C To ensure that all credit notes that have been issued are recorded in the general and receivables ledgers
D To ensure that potentially doubtful debts are identified
答案:A
10.6 Which of the following does company law require a statement of financial position to give?
A A true and fair view of the profit or loss of the company for the financial year
B An unqualified (or 'clean') report on the statement of affairs of the company as at the end of the financial year
C A true and fair view of the statement of affairs of the company as at the end of the financial year
答案:C
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