Chapter 18-9

儒林外史第18回读书笔记英文回答：In Chapter 18 of "The Scholars," the author continues to satirize the corruption and hypocrisy of the scholar class during the Qing dynasty. The chapter focuses on the character of Zhou Jin, a talented scholar who is unjustly accused of cheating on the imperial examination.Zhou Jin is a young and promising scholar who has spent years studying for the examination. He is confident in his abilities and expects to do well. However, on the day of the exam, he is accused of cheating by a rival scholar named Fei Boquan. Fei Boquan is a wealthy and influential man who has bribed the examiner to ensure his own success.Zhou Jin is devastated by the accusation. He knows that he is innocent, but he is unable to prove it. He is stripped of his title and forbidden from taking the examination again.Zhou Jin's story is a tragedy. He is a talented young man who is prevented from achieving his goals due to the corruption of the scholar class. The chapter is a powerful indictment of the Qing dynasty educational system and the society that allowed it to flourish.中文回答：《儒林外史》第十八回读书笔记。

ata100章节中英文对照ATA100章节是航空行业中常用的维护标准，对飞机的维护保养、故障诊断等方面提供了详细的规范。

以下是ATA100章节中英文对照的内容：ATA Chapter 1 - Airworthiness LimitationsATA 第1章 - 适航限制ATA Chapter 2 - General Maintenance PracticesATA 第2章 - 一般维护规范ATA Chapter 3 - AirframeATA 第3章 - 机身结构ATA Chapter 4 - StructuresATA 第4章 - 结构ATA Chapter 5 - Surface Treatments and CoatingsATA 第5章 - 表面处理和涂层ATA Chapter 6 - Dimensions and AreasATA 第6章 - 尺寸和面积ATA Chapter 7 - Placards and MarkingsATA 第7章 - 标牌和标记ATA Chapter 8 - Weight and BalanceATA 第8章 - 重量和平衡ATA Chapter 9 - Aircraft ModificationsATA 第9章 - 飞机改装ATA Chapter 10 - Time Limits/Maintenance Checks ATA 第10章 - 时间限制/维护检查ATA Chapter 11 - Placards and MarkingsATA 第11章 - 标牌和标记ATA Chapter 12 - ServicingATA 第12章 - 服务ATA Chapter 13 - Structural RepairATA 第13章 - 结构修理ATA Chapter 14 - PropulsionATA 第14章 - 推进ATA Chapter 15 - FuelATA 第15章 - 燃料ATA Chapter 16 - PneumaticATA 第16章 - 气动ATA Chapter 17 - Fire ProtectionATA 第17章 - 火灾保护ATA Chapter 18 - LightsATA 第18章 - 灯ATA Chapter 19 - Equipment/FurnishingsATA 第19章 - 设备/内饰ATA Chapter 20 - Standard Practices - Airframe ATA 第20章 - 标准规范 - 机身ATA Chapter 21 - Air ConditioningATA 第21章 - 空调ATA Chapter 22 - Auto FlightATA 第22章 - 自动驾驶ATA Chapter 23 - CommunicationsATA 第23章 - 通讯ATA Chapter 24 - Electrical PowerATA 第24章 - 电力ATA Chapter 25 - Equipment/FurnishingsATA 第25章 - 设备/内饰ATA Chapter 26 - Fire ProtectionATA 第26章 - 火灾保护ATA Chapter 27 - Flight ControlsATA 第27章 - 飞行控制ATA Chapter 28 - FuelATA 第28章 - 燃料ATA Chapter 29 - Hydraulic PowerATA 第29章 - 液压ATA Chapter 30 - Ice and Rain Protection ATA 第30章 - 冰雪和雨保护ATA Chapter 31 - Indicating/Recording ATA 第31章 - 指示/记录ATA Chapter 32 - Landing GearATA 第32章 - 起落架ATA Chapter 33 - LightsATA 第33章 - 灯ATA Chapter 34 - NavigationATA 第34章 - 导航ATA Chapter 35 - OxygenATA 第35章 - 氧气ATA Chapter 36 - PneumaticATA 第36章 - 气动ATA Chapter 37 - VacuumATA 第37章 - 真空ATA Chapter 38 - Water/WasteATA 第38章 - 水/废物ATA Chapter 39 - Electrical - BITEATA 第39章 - 电 - 机自测试ATA Chapter 40 - Cabin SystemsATA 第40章 - 机舱系统ATA Chapter 41 - Water - Tank - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -。

哈利波特名句经典语录英文(句子+人物)《哈利波特：神秘的魔法石》Harry Potter and the Sorcerer's Stone◎第5章：斜角巷Chapter 5: Diagon Alley1-1那些想要不劳而获的傻瓜，必将遭受到最严厉的惩罚。

For those who take, but no earn, Must pay most dearly in their turn. ——Gringotts古灵阁◎第6章：自九又四分之三月台出发的旅程Chapter 6: The Journey from Platform Nine and Three-quarters1-2中间不要停下来，也不要害怕你会撞到，这是非常重要的。

Don't stop and don't be scared you'll crash into it, that's very important. ——Molly Weasley茉莉．卫斯理◎第7章：分类帽Chapter 7: The Sorting Hat1-3你也许是葛来分多，那里有着蕴藏在内心深处的勇气，他们勇敢、活力和骑士精神。

You might belong in Gryffindor, Where dwell the brave at heart, Their daring, nerve, and chivalry.——The Sorting hat分类帽1-4你或许是属于赫夫帕夫，那里的人既正直又忠贞，耐力十足的赫夫帕夫学生诚实无欺，且不畏任何劳苦艰辛。

You might belong in Hufflepuff, Where they are just and loyal, Those patient Hufflepuffs are true and unafraid of toil.——The Sorting hat分类帽1-5我们的脑袋需要装进一些有趣的玩意，因为现在里面空空洞洞，充满空气。

CHAPTER 18Multiple-Choice Questions1. The payroll cycle consists of how many classes of transactions?easy a. Onea b. Twoc. Threed. It differs across entities.2. Payroll policies should require a competent, independent person to:easy a. recalculate actual hours worked.d b. review for the proper approval of all overtime.c. examine time cards for erasures and alterations.d. do all of the above.3. Which of the following statements is false?easy a. The payroll cycle consists of one class of transactions.b b. Balance sheet accounts related to payroll are generally more significant than relatedtransactions.c. Internal controls over payroll are effective for most companies.d. Small companies usually have effective controls over payroll.4. Which of the following is not an important control consideration in the processing of payroll?easy b a. The person authorized to sign paychecks should not be otherwise involved in thepreparation of the payroll.b. A check-signing machine should not be used to replace a manual signature.c. Distribution of pay checks should be performed by someone who is not involved in theother payroll functions.d. Unclaimed paychecks should be immediately returned for redeposit.5. Which of the following statements about the payroll and personnel cycle is correct?easy c a. There are three classes of transactions within the payroll cycle –salaried employees, hourly employees, and commissioned employees.b. Transactions are less significant than related balance sheet accounts.c. Internal controls over payroll are effective for almost all companies, even small ones.d. All of the above are correct.6. easy Which of the following types of audit procedures is ordinarily emphasized the least when auditing payroll?d a. Tests of controlsb. Tests of transactionsc. Analytical proceduresd. Tests of details of balances7. easy A form issued for each employee summarizing the earnings and income tax deductions for the calendar year is the:d a. rate authorization form.b. summary payroll report.c. payroll master file.d. W-2 form.8. The payroll and personnel cycle begins with which of the following events? easy a. Interviewing job candidates.b b. Hiring a new employee.c. Existing employees submitting requests for payment for work performed.d. Issuance of paychecks.9. Most systems of internal control for payroll are:easy a. loosely structured but well controlled.c b. loosely structured and loosely controlled.c. highly structured and well controlled.d. highly structured but loosely controlled.10. The payroll and personnel cycle ends with which of the following events? easy a. Interviewing job candidates.d b. Hiring a new employee.c. Existing employees submitting requests for payment for work performed.d. Issuance of paychecks.11. easy The retirement savings deductions, number of exemptions for withholding allowances, union dues deductions, and other deductions are found on what form?b a. Time cardsb. Deduction authorization formc. Rate authorization formd. None of the above12. easy A ____________ includes all payroll transactions processed by the accounting system for a given period of time.b a. payroll journalb. payroll transaction filec. time reportd. payroll summary13. An imprest payroll account ordinarily carries a ______ balance.easy a. largec b. zeroc. smalld. negative14. Records that include data such as employment date, performance ratings and pay rates are the: easy a. personnel records.a b. employee screening forms.c. summary payroll reports.d. none of the above.15. easy In audits of companies in which payroll is a significant portion of inventory, the improper account classification of payroll can:c a. increase asset valuations.b. decrease asset valuations.c. either a or b.d. not affect asset valuations.16. To minimize the opportunity for fraud, unclaimed salary checks should be:easy a. deposited in a special bank account.a b. kept in the payroll department.c. left with the employee’s supervisor.d. held for the employee in the personnel department.17. Which of the following type of employee typically does not complete time cards?medium a. Hourly employees.b b. Salaried employees.c. All employees must complete time cards.d. Time cards are typically completed by salaried employees, but may also be completed byhourly employees.18. When examining payroll transactions, an auditor is primarily concerned with the possibility of: medium a. incorrect summaries of employee time records.b b. overpayments and unauthorized payments.c. under withholding of amounts required to be withheld.d. posting of gross payroll amounts to incorrect salary expense accounts.19. medium a For which of the following functions is the use of prenumbered documents least important?e of prenumbered time cards in the payroll function.e of prenumbered sales invoices in the sales function.e of prenumbered receiving reports in the acquisitions function.e of prenumbered deposit slips in the cash receipts function.20. Which of the following statements about payroll checks is correct?medium b a. After a payroll check is cashed and returned to the employee it is referred to as adepository check.b. As soon as a payroll check is signed by an authorized employee, it becomes an asset.c. Payroll checks are written for the amount of gross pay due employees.d. It is rare that payroll checks are direct-deposited into employees’ bank accounts.21. Which of the following is not an advantage of using an imprest payroll account? medium a. It limits the company’s exposure to payroll fraud.c b. It allows the delegation of payroll check-signing duties.c. Companies have fewer banking transactions.d. It facilitates cash management.22. medium No individual with access to time cards, payroll records, or checks should also be permitted access to:c a. the computer.b. job time tickets.c. personnel records.d. the canceled check file.23. medium The file for recording each payroll transaction for each employee and maintaining total employee wages paid for the year to date is the:a a. payroll master file.b. summary payroll report.c. payroll journal.d. job time ticket.24. medium Many companies use outside payroll services to process payroll. Auditors _____ rely on the internal controls of these outside payroll services.d a. mustb. cannotc. rarelyd. can often25. The total of the individual employee earnings in the payroll master file equals the total: medium a. balance of gross payroll in general ledger accounts.a b. of the checks drawn to employees for payroll.c. gross payroll plus the total contributed by the employer for payroll taxes.d. gross pay for the current week’s payroll.26. medium If auditors rely on the internal controls of an outside payroll service provider, they will receive a(n) _____ report.b a. relianceb. SAS 70c. outsourcer’sd. quality assurance27. medium Most companies use an imprest account to pay the payroll. Which of the following is not an advantage of such an account?d a. It facilitates cash management.b. It limits the c ompany’s exposure to payroll fraud.c. It allows the delegation of payroll check-signing duties.d. It eliminates the requirement of keeping a minimum balance in a checking account.28. medium The careful and timely preparation of all payroll tax returns is necessary to avoid penalties and criminal charges. The most important control in the timely preparation of these returns is:b a. computerized preparation of tax returns.b. a well-defined set of policies that indicate when each form must be filed.c. independent verification of computer output by a competent individual.d. a Gaant chart.29. medium Which of the following types of audit tests is usually emphasized due to a lack of independent third-party evidence related to payroll transactions?c a. Analytical proceduresb. Tests of details of balancesc. Tests of controlsd. Each of the above is emphasized.30. The most important means of verifying account balances in the payroll and personnel cycle are: medium a. tests of controls and tests of transactions.a b. analytical procedures and tests of controls.c. analytical procedures and tests of transactions.d. test of controls and tests of details of balances.31. Tests of payroll are usually not extensive because:medium a. employees will likely complain if underpaid.d b. payroll transactions are uniform and uncomplicated.c. payroll transactions are subject to audit by federal and state governments.d. all of the above.32. medium If an auditor wishes to test the completeness transaction-related audit objective in the payroll and personnel cycle, which of the following would be a reasonable test of control?a a. Account for a sequence of payroll checks.b. Examine procedures manual and observe the recording of transactions.c. Examine payroll records for indication of pay rate approval.d. All of the above are acceptable.33. Which of the following is a substantive test of transactions?medium a. Review personnel policies.c b. Account for a sequence of payroll checks.c. Reconcile the disbursements in the payroll journal with the disbursements on the payrollbank statement.d. Examine printouts of transactions rejected by the computer as having invalid employeeIDs.34. medium As a p art of the auditor’s responsibility for ____________, the auditor should review the preparation of at least one of each type of payroll tax form the client is responsible for filing.d a. doing tests of controls.b. doing tests of balances.c. doing tests of transactions.d. understanding the client’s internal controls.35. medium Which of the following is not an assertion related to the classes of transactions underlying the payroll cycle?c a. Classificationb. Accuracyc. Existenced. Occurrence36. medium Which of the following circumstances would not cause an auditor to extend payroll procedures considerably?d a. Payroll significantly affects inventory valuation.b. There is a possibility of material fraudulent payroll transactions.c. There is a weak internal control structure.d. There is a lack of independent third-party evidence, such as confirmations.37. medium When labor is a material factor in inventory valuation, the auditor should place special emphasis on testing the internal controls concerning:c a. fictitious employees.b. authorization of wage rates.c. proper valuation and allocation of balances.d. completeness of recorded transactions.38. medium Which of the following is not a procedure that can be performed on canceled checks in an effort to detect defalcations?d a. Compare the endorsements on checks with authorized signatures.b. Scan endorsements for unusual or recurring second endorsements.c. Examine voided checks to be sure they ha ven’t been used.d. Examine the payroll records in subsequent periods to determine that terminated employeesare no longer being paid.39. medium What potential problems may arise when an auditor considers the relationship between payroll and inventory valuation?d a. Improper account classification.b. Improper allocation to jobs or processes.c. Non-manufacturing payroll expenses charged to inventory.d. All of the above are potential problems.40. The primary concern in testing payroll-related liabilities is to make sure that: medium a. accruals are properly valued.c b. transactions are recorded in the proper period.c. there are no understated or omitted accruals.d. the accruals are not overstated.41. medium Which department should be authorized to add and delete employees from the payroll or change pay rates and deductions?c a. The supervising departmentb. The accounting departmentc. The human resources departmentd. Any of the above42. medium Which of the following is not a reasonable combination of analytical procedure and possible misstatement?a a. Compare payroll expense with prior year – Misstatement of direct labor and inventory.b. Compare payroll tax expense as a percent of salaries and wages with prior year –Misstatement of payroll tax expense and liability.c. Compare accrued payroll tax with prior year – Misstatement of accrued payroll taxes andexpense.d. None of the above is reasonable.43. Paychecks should be distributed by someone:medium a. independent of the payroll function.c b. independent of the timekeeping function.c. Both a and b.d. Neither a nor b.44. medium Verification of the legitimacy of year-end unpaid bonuses to officers and employees can be accomplished by comparing the recorded accrual to the amount:c a. in the expense account.b. used in the prior period.c. authorized in the minutes of the board.d. paid in the subsequent period.45. medium Which of the following errors gives the auditor the least concern in auditing payroll transactions?d a. An error that indicates possible fraud.b. Computational errors in formulas when a computerized system is used.c. Classification errors in charging labor to inventory and job cost accounts.d. Each of the above gives the auditor significant concern.46. (Public) medium The usual audit test for a public company’s officer compensation is to obtain the authorized salary of each officer from the minutes of the board of directors and compare it with:d a. the related earnings record.b. the SEC’s 10-K report.c. the company’s federal income tax return.d. any of the three above.47. Auditors may extend their tests of payroll in which of the following circumstances?medium a. Payroll materially affects the valuation of inventory.d b. The auditor is concerned there may be nonexistent employees on the payroll.c. There is an increased risk of employees being paid for fraudulent hours.d. All of the above.48. To check the accuracy of hours worked, an auditor would ordinarily compare clock cards with: medium a. personnel records.b b. job time tickets.c. labor variance reports.d. time recorded in the payroll register.49. medium A surprise payroll payoff in which employees must pick-up and sign for their pay check is one means of:c a. identifying employees who do not have proper work credentials.b. establishing a tightly controlled, fraud-free work environment .c. testing for nonexistent employees.d. achieving all of the above.50. medium Which of the following is the best way for an auditor to determine that every name on a company’s payroll is that of a bona fide employee presently on the job?c a. Examine personnel records for accuracy and completeness.b. Examine employees’ names listed on payroll tax returns for agreement with payrollaccounting records.c. Make a surprise observation of the company’s regular distribution of paychecks.d. Visit the working areas and confirm with employees their badge or identification numbers.51. Inherent risk is typically _____ for balance-related audit objectives as they relate to payroll. medium a. very nominalb b. lowc. moderated. high52. medium It would be appropriate for the payroll department to be responsible for which of the following functions?d a. Approval of employee time records.b. Maintain records of employment, firings, and raises.c. Temporary retention of unclaimed employee paychecks.d. Preparation of governmental repo rts as to employees’ earnings and withholding taxes.53. What are the two major balance-related audit objectives in testing payroll liabilities? medium a. Accuracy and detail tie-ind b. Completeness and valuationc. Completeness and rights and obligationsd. Accuracy and cutoff54. Which of the following best describes proper internal control over payroll?medium a. The preparation of the payroll must be under the control of the personnel department.c b. The confidentiality of employee payroll data should be carefully protected to preventfraud.c. The duties of hiring, payroll computation, and payment to employees should be segregated.d. The payment of cash to employees should be replaced with payment by checks.55. medium The periodic payment from the general cash account to the payroll account for net payroll should be tested for at least one payroll period. The primary audit procedure is a(n):d a. analytical review procedure that net pay is reasonable.b. test of controls that an imprest account is being used for payroll.c. substantive test that the correct amount was transferred for this test period.d. test of transactions that the check is prepared for the proper amount and deposited beforepayroll checks are handed out.56. challenging Once the auditor determines that the company’s policy for accruing wages is consistent with prior years, the appropriate audit procedure to test for accuracy and cutoff is:a a. recalculating the client’s accrual.b. performing extensive tests of controls.c. performing extensive tests of details.d. none of the above.57. challenging In auditing payroll, which of the following procedures will ordinarily require the least amount of auditor time under normal circumstances?d a. Tests of controls.b. Substantive tests of transactions.c. Analytical procedures.d. Tests of details of balances.58. challenging a A weak internal control system allows a department supervisor to “clock in”for a fictitious employee and then approve the employee’s time card at the end of the pay period. This fraud would be detected if other controls were in place, such as having an independent party:a. distribute paychecks.b. recompute hours worked from time cards.c. foot the payroll journal and trace postings to the general ledger and the payroll master file.d. compare the date of the recorded check in the payroll journal with the date on the canceledchecks and time cards.59. challenging The most important consideration in evaluating the fairness of the amounts accrued for vacation pay, sick pay, and other benefits is the:a a. consistent accrual of these liabilities relative to those of preceding periods.b. actual expense incurred for the prior period.c. amount expended to date in the current period.d. profitability of the client which will enable these liabilities to be met.60. challenging Effective internal accounting control over unclaimed payroll checks that are kept by the company would include accounting department procedures that require:d a. effective cancellation and stop payment orders for checks representing unclaimed wages.b. preparation of a list of unclaimed wages on a periodic basis.c. accounting for all unclaimed wages in a current liability account.d. periodic accounting for the actual checks representing unclaimed wages.61. challenging Which of the following internal controls in the payroll and personnel cycle is generally least important to an auditor?b a. Formal methods of informing payroll personnel of new employees.b. Reconciliation of total payroll expense in the general ledger with the payroll tax returnsand the W-2 forms.c. Authorization of changes in pay rates.d. Notice of the termination date of employees no longer working for the company.62. Which of the following statements is correct?challenging d a. The overhead charged to inventory at the balance sheet date can be understated if thesalaries of administrative personnel are inadvertently or intentionally charged to indirect manufacturing overhead.b. When jobs are billed on a cost-plus basis, revenue and total expenses are both affected bycharging labor to incorrect jobs.c. Payroll is a significant portion of inventory for retail and service industry companies.d. The valuation of inventory is affected if the direct labor cost of individual employees isimproperly charged to the wrong job or process.63. challenging Which of the following is an effective internal accounting control used to prove that production department employees are properly validating payroll time cards at a time-recording station?d a. Internal auditors should make observations of distribution of paychecks on a surprise basis.b. Time cards should be carefully inspected by those persons who distribute pay envelopes tothe employees.c. One person should be responsible for maintaining records of employee time for whichsalary payment is not to be made.d. Daily reports showing time charged to jobs should be approved by the supervisor andcompared to the total hours worked on the employee time cards.64. challenging a Once the auditor has determined the company’s policy for accruing wages and knows it is consistent with that of previous years, the appropriate audit procedure to test for cutoff and accuracy is to:a. recalculate the client’s accruals.b. compare the ledger balance with the journal and the tax form.c. confirm the amount with employees.d. compare the recorded accrued wages with the amount approved in the minutes of theBoard.Essay Questions65. easy What are two possible reasons that internal controls over payroll are effective for most companies?Answer:Harsh federal and state penalties encourage effective controls for withholding and paying payroll taxes. Also, employee morale problems can occur if employees are not paid or are underpaid.66.easyWhat events initiate and terminate the payroll and personnel cycle?Answer:The hiring of an employee initiates the cycle and the payments to employees, governments,and other organizations terminate the cycle.67.easyWhat types of audit procedures are typically emphasized during the audit of the payroll cycle?Answer:Auditors typically emphasize tests of controls, tests of transactions and analyticalprocedures.68.easyDiscuss the procedures involved in, and the purpose of, a surprise payroll payoff.Answer:A surprise payroll payoff is a procedure in which each employee must pick up and sign forhis or her check in the presence of a supervisor and the auditor. Any checks that are notclaimed are subject to an extensive investigation to determine whether an unclaimed checkis fraudulent. The purpose is to test for nonexistent employees; that is, the issuance ofpayroll checks to individuals who do not work for the company.69. medium Discuss three important differences between the payroll and personnel cycle and other cycles in a typical audit.Answer:Three important differences between the payroll and personnel cycle and other cycles in a typical audit are:∙There is only one class of transactions for payroll, whereas most cycles include at least two classes of transactions.∙In the payroll cycle, transactions are far more significant than related balance sheet accounts.∙Internal controls over payroll are effective for almost all companies, even small ones.This is primarily due to severe federal and state penalties for errors in withholding andpaying payroll taxes and employee morale problems if employees are not paid or areunderpaid.70. medium What key separation of duties should the auditor expect to find within the payroll and personnel cycle?Answer:The human resources department should be independent of the payroll function and should be responsible for hiring and terminating employees, as well as changes in pay rates and deductions. In additional payroll processing should be separate from the custody of signed payroll checks.71. medium Discuss each of the following primary documents and records used in the personnel and employment function in the payroll and personnel cycle: personnel records, deduction authorization form, and the rate authorization form.Answer:∙Personnel records. These records include employees’ date of em ployment, personnel investigations, rates of pay, authorized deductions, performance evaluations, andtermination of employment.∙Deduction authorization form. This form authorizes payroll deductions, including the number of exemptions for withholding of income taxes, U.S. savings bonds, and uniondues.∙Rate authorization form.This form authorizes employees’ rate of pay.72. medium Discuss each of the following documents and records used in the timekeeping and payroll preparation function in the payroll and personnel cycle: time card, job time ticket, summary payroll report, payroll journal and payroll master file.Answer:The primary documents and records used in the timekeeping and payroll preparation function are:∙Time card. The time card is used to indicate the time the employee started and stopped working each day and the number of hours the employee worked.∙Job time ticket.This document indicates jobs on which a factory employee worked during a given time period. This form is used only when an employee works ondifferent jobs or in different departments.∙Summary payroll report. This report summarizes payroll for a period.∙Payroll journal. This journal is used to record payroll checks.∙Payroll master file.This file contains each payroll transaction for each employee, along with total employee wages paid for the year to date.73. medium Discuss each of the following primary documents and records used in the (1) payment of payroll function, and (2) preparation of payroll tax returns and payment of taxes function in the payroll and personnel cycle: payroll check, W-2 form, and payroll tax returns.Answer:The primary documents and records used in the payment of payroll function and the preparation of payroll tax returns and payment of taxes function are:∙Payroll check. This is a check written to the employee for services performed.∙W-2 form. This form is issued for each employee summarizing the earnings record for the calendar year.∙Payroll tax returns. These are tax forms submitted to local, state, and federal units of government for the payment of withheld taxes and the employer’s tax.74. medium There are several key internal controls over the payment of payroll function that should be present. For example, the payroll should be distributed by someone who is not involved in the other payroll functions. Discuss other key internal controls over the payment of payroll function.Answer:Controls over payroll checks should include limiting the authorization for signing thechecks to a responsible employee who does not have access to timekeeping or thepreparation of the payroll, and the immediate return of unclaimed checks for redeposit. If acheck-signing machine is used to replace a manual signature, the machine must becarefully controlled. An imprest payroll account can be used to prevent the payment ofunauthorized payroll transactions.75.mediumDiscuss the advantages of using an imprest payroll account.Answer:The advantages of an imprest account are that it limits the client’s exposure to payrollfraud, allows the delegation of payroll check-signing duties, separates routine payrollexpenditures from irregular expenditures, and facilitates cash management. It alsosimplifies the reconciliation of the payroll bank account.76. medium Discuss the two circumstances under which auditors would extend their procedures considerably in the audit of payroll.Answer:Auditors often extend their procedures considerably in the audit of payroll under the following circumstances: (1) when payroll significantly affects the valuation of inventory and (2) when the auditor is concerned about the possibility of material fraudulent payroll transactions.77.mediumHow do auditors commonly verify sales commission expense?Answer:If all employees receive the same commission rate, then verifying the expense is done bymultiplying the commission rate by the amount of the sales. If there are differentcommission rates, then the auditor will likely select a sample of employees to examineseparately on a monthly or annual basis.78. medium What is one audit procedure that may be used to test for proper handling of terminated employees?Answer:A procedure that tests for proper handling of terminated employees is to select several filesfrom the personnel records for employees who were terminated in the current year to determine whether each received termination pay consistent with company policy.Continuing payments to terminated employees can be tested by examining payroll records in the subsequent period to verify that the employee is no longer being paid. Naturally, this procedure is not effective if the personnel department is not informed of terminations.。

Chapter 02 - Competitiveness, Strategy, and Productivity3. (1) (2) (3) (4) (5) (6) (7)Week Output WorkerCost@$12x40OverheadCost @1.5MaterialCost@$6TotalCostMFP(2) ÷ (6)1 30,000 2,880 4,320 2,700 9,900 3.032 33,600 3,360 5,040 2,820 11,220 2.993 32,200 3,360 5,040 2,760 11,160 2.894 35,400 3,840 5,760 2,880 12,480 2.84*refer to solved problem #2Multifactor productivity dropped steadily from a high of 3.03 to about 2.84.4. a. Before: 80 ÷ 5 = 16 carts per worker per hour.After: 84 ÷ 4 = 21 carts per worker per hour.b. Before: ($10 x 5 = $50) + $40 = $90; hence 80 ÷ $90 = .89 carts/$1.After: ($10 x 4 = $40) + $50 = $90; hence 84 ÷ $90 = .93 carts/$1.c. Labor productivity increased by 31.25% ((21-16)/16).Multifactor productivity increased by 4.5% ((.93-.89)/.89).*Machine ProductivityBefore: 80 ÷ 40 = 2 carts/$1.After: 84 ÷ 50 = 1.68 carts/$1.Productivity increased by -16% ((1.68-2)/2)Chapter 03 - Product and Service Design6. Steps for Making Cash Withdrawal from an ATM1. Insert Card: Magnetic Strip Should be Facing Down2. Watch Screen for Instructions3. Select Transaction Options:1) Deposit2) Withdrawal3) Transfer4) Other4. Enter Information:1) PIN Number2) Select a Transaction and Account3) Enter Amount of Transaction5. Deposit/Withdrawal:1) Deposit —place in an envelope (which you’ll find near or in theATM) and insert it into the deposit slot2) Withdrawal —lift the “Withdrawal Door,” being careful to remove all cash 6. Remove card and receipt (which serves as the transaction record)8.Chapter 04 - Strategic Capacity Planning for Products and Services2. %80capacityEffective outputActual Efficiency ==Actual output = .8 (Effective capacity) Effective capacity = .5 (Design capacity) Actual output = (.5)(.8)(Effective capacity) Actual output = (.4)(Design capacity) Actual output = 8 jobs Utilization = .4capacityDesign outputActual =n Utilizatiojobs 204.8capacity Effective output Actual Capacity Design ===10. a. Given: 10 hrs. or 600 min. of operating time per day. 250 days x 600 min. = 150,000 min. per year operating time.Total processing time by machineProductA B C 1 48,000 64,000 32,000 2 48,000 48,000 36,000 3 30,000 36,000 24,000 460,00060,00030,000Total 186,000 208,000 122,000machine181.000,150000,122machine 238.1000,150000,208machine224.1000,150000,186≈==≈==≈==C B A N N NYou would have to buy two “A” machines at a total cost of $80,000, or two “B” machines at a total cost of $60,000, or one “C” machine at $80,000.b. Total cost for each type of machine:A (2): 186,000 min ÷ 60 = 3,100 hrs. x $10 = $31,000 + $80,000 = $111,000B (2) : 208,000 ÷ 60 = 3,466.67 hrs. x $11 = $38,133 + $60,000 = $98,133 C(1): 122,000 ÷ 60 = 2,033.33 hrs. x $12 = $24,400 + $80,000 = $104,400Buy 2 Bs —these have the lowest total cost.Chapter 05 - Process Selection and Facility Layout3.Desired output = 4Operating time = 56 minutesunit per minutes 14hourper units 4hourper minutes 65output Desired time Operating CT ===Task # of Following tasks PositionalWeightA 4 23B 3 20C 2 18D 3 25E 2 18F 4 29G 3 24H 1 14 I5a. First rule: most followers. Second rule: largest positional weight.Assembly Line Balancing Table (CT = 14)b. First rule: Largest positional weight.Assembly Line Balancing Table (CT = 14)c. %36.805645stations of no. x CT time Total Efficiency ===4. a. l.2. Minimum Ct = 1.3 minutesTask Following tasksa 4b 3c 3d 2e3f 2g 1h3. percent 54.11)3.1(46.CT x N time)(idle percent Idle ==∑=4. 420 min./day 323.1 ( 323)/1.3 min./OT Output rounds to copiers day CT cycle=== b. 1. inutes m 3.224.6N time Total CT ,6.4 time Total ==== 2. Assign a, b, c, d, and e to station 1: 2.3 minutes [no idle time]Assign f, g, and h to station 2: 2.3 minutes3. 420182.6 copiers /2.3OT Output day CT ===4.420 min./dayMaximum Ct is 4.6. Output 91.30 copiers /4.6 min./day cycle==7.Chapter 06 - Work Design and Measurement3.Element PR OT NT AF job ST1 .90 .46 .414 1.15 .4762 .85 1.505 1.280 1.15 1.4723 1.10 .83 .913 1.15 1.050 41.00 1.16 1.160 1.15 1.334Total4.3328. A = 24 + 10 + 14 = 48 minutes per 4 hours.min 125.720.11x70.5ST .min 70.5)95(.6NT 20.24048A =-=====9. a. Element PR OT NT A ST1 1.10 1.19 1.309 1.15 1.5052 1.15 .83 .955 1.15 1.09831.05 .56 .588 1.15 .676b.01.A 00.2z 034.s 83.x ==== 222(.034)67.12~68.01(.83)zs n observations ax ⎛⎫⎛⎫===⎪ ⎪⎝⎭⎝⎭ c. e = .01 minutes 47 to round ,24.4601.)034(.2e zs n 22=⎪⎭⎫⎝⎛=⎪⎭⎫ ⎝⎛=Chapter 07- Location Planning and Analysis1.Factor Local bank Steel mill Food warehouse Public school 1. Convenience forcustomers H L M –H M –H 2. Attractivenessof building H L M M –H 3. Nearness to rawmaterials L H L M 4. Large amountsof power L H L L 5. Pollutioncontrols L H L L 6. Labor cost andavailability L M L L 7. Transportationcosts L M –H M –H M8. Constructioncosts M H M M –HLocation (a) Location (b)4. Factor A B C WeightA B C1.Business Services 9 5 5 2/9 18/9 10/9 10/92.Community Services 7 6 7 1/9 7/9 6/9 7/93.Real Estate Cost 3 8 7 1/9 3/9 8/9 7/94.Construction Costs 5 6 5 2/9 10/9 12/9 10/95.Cost of Living 4 7 8 1/9 4/9 7/9 8/96.Taxes 5 5 5 1/9 5/9 5/9 4/97.Transportation 6 7 8 1/9 6/9 7/9 8/9 Total 39 44 45 1.0 53/9 55/9 54/9 Each factor has a weight of 1/7.a . Composite Scores39 44 457 7 7B orC is the best and A is least desirable.b . Business Services and Construction Costs both have a weight of 2/9; the other factors each have a weight of 1/9.5 x + 2 x + 2 x = 1 x = 1/9c . Composite ScoresA B C53/9 55/9 54/9B is the best followed byC and then A.5.Locationx yA 3 7B 8 2C 4 6D 4 1E 6 4Totals 25 20-x =∑x i= 25 = 5.0 -y =∑y i= 20 = 4.0 n 5 n 5Hence, the center of gravity is at (5,4) and therefore the optimallocation.Chapter 08 - Management of Quality1. ChecksheetWork Type FrequencyLube and Oil 12Brakes 7Tires 6Battery 4Transmission 1Total 30ParetoLube & Oil Brakes Tires Battery Trans.2 .The run charts seems to show a pattern of errors possibly linked to break times or the end of the shift. Perhaps workers are becoming fatigued. If so, perhaps two 10 minute breaks in the morning and again in the afternoon instead of one 20 minute break could reduce some errors. Also, errors are occurring during the last few minutes before noon and the end of the shift, and those periods should also be given management’s attention.4break lunch break3 2 1 0∙ ∙ ∙∙ ∙ ∙ ∙∙∙ ∙ ∙ ∙∙∙∙∙∙∙ ∙∙∙ ∙∙ ∙ ∙∙ ∙ ∙∙∙Chapter 9 - Quality Control4. Sample Mean Range179.48 2.6 Mean Chart: =X ± A 2-R = 79.96 ± 0.58(1.87) 2 80.14 2.3 = 79.96 ± 1.083 80.14 1.2UCL = 81.04, LCL = 78.884 79.60 1.7 Range Chart: UCL = D 4-R = 2.11(1.87) = 3.95 5 80.02 2.0LCL = D 3-R = 0(1.87) = 0680.381.4[Both charts suggest the process is in control: Neither has any points outside the limits.]6. n = 200 Control Limits = np p p )1(2-±Thus, UCL is .0234 and LCL becomes 0.Since n = 200, the fraction represented by each data point is half the amount shown. E.g., 1 defective = .005, 2 defectives = .01, etc. Sample 10 is too large.7. 857.714110c ==Control limits: 409.8857.7c 3c ±=± UCL is 16.266, LCL becomes 0.All values are within the limits.14. Let USL = Upper Specification Limit, LSL = Lower Specification Limit,X = Process mean, σ = Process standard deviationFor process H:0096.)200(1325==p 0138.0096.200)9904(.0096.20096.±=±=}{capablenot ,0.193.93.04.1 ,938.min 04.1)32)(.3(1516393.)32)(.3(1.14153<===-=σ-=-=σ-pk C X USL LSL XFor process K:.1}17.1,0.1min{17.1)1)(3(335.3630.1)1)(3(30333===-=σ-=-=σ- C X USL LSL X pk Assuming the minimum acceptable pk C is 1.33, since 1.0 < 1.33, the process is not capable.For process T: 33.1}33.1,67.1min{33.1)4.0)(3(5.181.20367.1)4.0)(3(5.165.183===-=σ-=-=σ- C X USL LSL X pk Since 1.33 = 1.33, the process is capable.Chapter 10 - Aggregate Planning and Master Scheduling7. a. No backlogs are allowedPeriodForecast Output Regular Overtime Subcontract Inventory Beginning Ending Average Backlog Costs:RegularOvertimeSubcontractInventoryTotalb. Level strategyPeriodForecastOutputRegularOvertimeSubcontractInventoryBeginningEndingAverageBacklogCosts:RegularOvertimeSubcontractInventoryBacklogTotal8.PeriodForecastOutputRegularOvertimeSubcontractInventoryBeginningEndingAverageBacklogCosts:RegularOvertimeSubcontractInventoryBacklogTotalChapter 11 - MRP and ERP1. a. F: 2G: 1 H: 1 J: 2 x 2 = 4 L: 1 x 2 = 2 A: 1 x 4 = 4 D: 2 x 4 = 8 J: 1 x 2 = 2 D: 1 x 2 = 2Totals: F = 2; G = 1; H = 1; J = 6; D = 10; L = 2; A = 44. Master Schedule10. Week 1 2 3 4Material 40 80 60 70Week 1 2 3 4Labor hr. 160 320 240 280Mach. hr. 120 240 180 210a. Capacity utilizationWeek 1 2 3 4Labor 53.3% 106.7% 80% 93.3%Machine 60% 120% 90% 105%b. Capacity utilization exceeds 100% for both labor and machine in week2, and for machine alone in week 4.Production could be shifted to earlier or later weeks in which capacityis underutilized. Shifting to an earlier week would result in addedcarrying costs; shifting to later weeks would mean backorder costs.Another option would be to work overtime. Labor cost would increase dueto overtime premium, a probable decrease in productivity, and possibleincrease in accidents.Chapter 12 - Inventory Management2. The following table contains figures on the monthly volume and unit costs for a random sample of 16 items for a list of 2,000 inventory items.a. See table.b. To allocate control efforts.c. It might be important for some reason other than dollar usage, suchas cost of a stockout, usage highly correlated to an A item, etc.3. D = 1,215 bags/yr. S = $10 H = $75a. bags HDS Q 187510)215,1(22===b. Q/2 = 18/2 = 9 bagsc.orders ordersbags bags Q D 5.67/ 18 215,1== d . S QD H 2/Q TC +=350,1$675675)10(18215,1)75(218=+=+=e. Assuming that holding cost per bag increases by $9/bag/yearQ ==84)10)(215,1(217 bags71.428,1$71.714714)10(17215,1)84(217=+=+=TC Increase by [$1,428.71 – $1,350] = $78.714. D = 40/day x 260 days/yr. = 10,400 packagesS = $60 H = $30a. oxes b 20496.2033060)400,10(2H DS 2Q 0====b. S QD H 2Q TC +=82.118,6$82.058,3060,3)60(204400,10)30(2204=+=+=c. Yesd. )60(200400,10)30(2200TC 200+=TC 200 = 3,000 + 3,120 = $6,1206,120 – 6,118.82 (only $1.18 higher than with EOQ, so 200 isacceptable.)7. H = $2/month S = $55D 1 = 100/month (months 1–6)D 2 = 150/month (months 7–12)a. 16.74255)100(2Q :D H DS2Q 010===83.90255)150(2Q :D 02==b. The EOQ model requires this.c. Discount of $10/order is equivalent to S – 10 = $45 (revised ordering cost)1–6 TC74 = $148.32180$)45(150100)2(2150TC 145$)45(100100)2(2100TC *140$)45(50100)2(250TC 15010050=+==+==+=7–12 TC 91 = $181.66195$)45(150150)2(2150TC *5.167$)45(100150)2(2100TC 185$)45(50150)2(250TC 15010050=+==+==+=10. p = 50/ton/day u = 20 tons/day200 days/yr.S = $100H = $5/ton per yr.a. bags] [10,328 tons 40.5162050505100)000,4(2u p p H DS 2Q 0=-=-=b. ]bags 8.196,6 .approx [ tons 84.309)30(504.516)u p (P Q I max ==-=Average is92.154248.309:2I max =tons [approx. 3,098 bags] c. Run length =days 33.10504.516P Q == d. Runs per year = 8] approx .[ 7.754.516000,4QD ==e. Q ' = 258.2D= 20 tons/day x 200 days/yr. = 4,000 tons/yr.TC =S QDH 2I max + TC orig. = $1,549.00 TC rev. = $ 774.50Savings would be$774.5015.RangePHQD = 4,900 seats/yr. 0–999 $5.00 $2.00 495 H = .4P 1,000–3,9994.95 1.98 497 NFS = $50 4,000–5,9994.90 1.96 500 NF6,000+ 4.85 1.94 503 NFCompare TC 495 with TC for all lower price breaks:TC 495 = 495 ($2) + 4,900($50) + $5.00(4,900) = $25,4902 495TC 1,000 = 1,000 ($1.98) + 4,900($50) + $4.95(4,900) = $25,4902 1,000 TC 4,000 = 4,000 ($1.96) + 4,900($50) + $4.90(4,900) = $27,9912 4,000 TC 6,000 = 6,000 ($1.94) + 4,900($50) + $4.85(4,900) = $29,6262 6,000Hence, one would be indifferent between 495 or 1,000 units22. d = 30 gal./day ROP = 170 gal.QuantityTCLT = 4 days,ss = Zσd LT = 50 galRisk = 9% Z = 1.34 Solving, σd LT = 37.313% Z = 1.88, ss=1.88 x 37.31 = 70.14 gal. Chapter 13 - JIT and Lean Operations1. N = ?N = DT(1 + X)D = 80 pieces per hour CT = 75 min. = 1.25 hr.= 80(1.25)(1.35) = 3C = 45 45X = .354. The smallest daily quantity evenly divisible into all four quantities is3. Therefore, use three cycles.Product Daily quantity Units per cycleA 21 21/3 = 7B 12 12/3 = 4C 3 3/3 = 1D 15 15/3 = 55.a. Cycle 1 2 3 4A 6 6 5 5B 3 3 3 3C 1 1 1 1D 4 4 5 5E 2 2 2 2 b. Cycle 1 2A 11 11B 6 6C 2 2D 8 8E 4 4c. 4 cycles = lower inventory, more flexibility2 cycles = fewer changeovers7. Net available time = 480 –75 = 405. Takt time = 405/300 units per day = 1.35 minutes.Chapter 15 - Scheduling6. a. FCFS: A–B–C–DSPT: D–C–B–AEDD: C–B–D–ACR: A–C–D–BFCFS: Job time Flow time Due date DaysJob (days) (days) (days) tardyA 14 14 20 0B 10 24 16 8C 7 31 15 16D 6 37 17 2037 106 44SPT: Job time Flow time Due date DaysJob (days) (days) (days) tardyD 6 6 17 0C 7 13 15 0B 10 23 16 7A 14 37 20 1737 79 24EDD:Critical Ratiocompleted on day 14. After the completion of Job A, the revised critical ratios are:completed on day 21. After the completion of Job C, the revised critical ratios are:Job D has the lowest critical ratio therefore it is scheduled next and completed on day 27.The critical ratio sequence is A –C –D –B and the makespan is 37 days.b.ardi Flow time Average flow time Number of jobsDays tardy Average job t ness Number of jobs Flow timeAverage number of jobs at the center Makespan==∑=FCFS SPT EDD CR26.50 19.75 21.00 24.75 11.0 6.00 6.00 9.252.86 2.14 2.27 2.67c. SPT is superior.9.Thus, the sequence is b-a-g-e-f-d-c.。

《战神3》图文流程攻略Chapter 18 -迷宫抵达对面平台后利用正前方的跳跃点一路荡到机关将其平息，宏伟的场面-所有的方块组成一个魔方欣赏完之后通过右边的入口进入迷宫内部。

进入迷宫后先存个档，然后去平息左上角的第一个机关，之后进入竞技场，打石头怪一拳一拳的来不用着急即可轻松解决等到地狱犬出现骑乘之后全力攻击石头怪，狗仔没有威胁可以不管，全部解决之后障碍消失，继续向前去平息第二个机关，注意此场景内的任何机关的伤害都非常大，所以务必小心谨慎，一路上至最上搬动拉杆下面的门便会打开。

经过一条虚空走廊之后进入新的方块内去关闭第三个机关，方法是先平息地上的机关然后将石块搬到平台的上方，使得平息墙壁上(平息第一个之后就变成了地上)的机关之后石块会在平台上，然后将其推到圆形机关上压着，然后用赫尔墨斯之靴爬上墙壁继续向前走。

到达新的场景之后正前方就是第五个机关，开启之后敌人出现，在清敌人的同时不要忘了看脚下的刺否则就是一击必杀，合理利用冲撞拳套可以将敌人打的很远(L1 圆圈)，当全域出现地刺的时候会出现鹰身女妖此时抓住它飞起来就能够躲过，方块旋转三周之后战斗结束。

从有缺口跳上去继续流程，补充好生命及魔法之后存个档，用拳套砸开门上的晶石进去见潘多拉，奎爷貌似对着这个小女孩露出了罕见的仁慈，带着潘多拉离开此地吧。

抬起大门后进入房间内出现许多敌人，放心去打就好了大可不必担心潘多拉会发生什么，因为她比你要敏捷多了……拉动拉杆让潘多拉进入劳笼里面接着出现第六个机关，平息机关后画面会颠倒一次，上面的刀片再向下压潘多拉命悬一线，控制奎托斯在铁丝网上攀爬，爬到左上角发现不能再爬了不要乱走，等待机关刀下降到一定程度之后蹦到机关刀之上然后向左再向下去拉摇杆放潘多拉出来。

接着走到潘多拉的身边按圈键据其她然后贴近上方有个缺口的地方按R1将潘多拉送进缺口，不久之后潘多拉便会帮奎托斯把门打开，爬楼梯爬到一半的时候突然听见潘多拉的惨叫，快些上去看看发生了什么吧!上去之后发现潘多拉被关在一个容器里面(其实我也不知道她是怎么进去的T T)，并且里面的水在不停涨高，向左走将铁块拉开，然后会出现赫尔墨斯的脚印，用赫尔墨斯之靴飞上去，然后跳上容器的顶部再到右边的铁网上一直向上攀爬到最上面去平息机关，平息之后画面会颠倒，奎托斯的下面就是尖刺，向上爬跃上平台之后爬上铁丝网然后一直向上(注意躲避活动的刺)直到看见机关将其平息，画面会再次颠倒，此时关潘多拉的容器会被震裂，上前打破玻璃救出潘多拉。