《翻譯》英文，有關會計的，20點

Question

因為用翻譯軟體翻了~但不會把他用通順~麻煩幫忙一下!謝謝!
STATEMENT
Dress Ace! Inc. was a small clothing manufacturer, operating with a subcontracted workforce and selling the finished goods to a variety of wholesalers and boutiques. It consisted of five individual, outlined in the accompanying figure.
The owner was also responsible for the purchase of raw materials and the selling operation.
The owner had become aware that, over the past few months, despite increasing sales and a constant dollar mark-up on finished goods, the firm seemed to have very little cash in the bank. He asked you to examine the efficiency of the accounting controls operating within Dress Ace! Inc.
Upon questioning the owner you discovered that the accounting system operated as follows:

* This case was prepared by Elizabeth Bedirian (student), Concordia University, Montreal, Quebec, and Roger Collins, University College of the Cariboo, Kamloops, British Columbia Canada, as the basis for class discussion rather than to illustrate either effective or ineffective handling of a managerial situation. Distributed by the Accounting Education Resource Centre. The University of Lethbridge, ©l994. All rights reserved to the author and to the Accounting Education Resource Centre. Permission to use the case in classes of instruction, without restriction, is provided to subscribers of the journal Reprinted from the loumal of Accounting Case Research with the permission of Captus Press Inc. North York Ontario, Canada and the Accounting Education Resource Centre of the University of Lethbridge, Alberta, Canada

Answer 1

敘述：
Dress Ace!有限公司是一小型衣服製造商，與一合約下包工廠合作生產，其產品分銷給不同大盤商及精品店，公司按號碼順序由5個不同部門組成。

業主負責銷售及原料採購，除非銷售增加或成品漲價，業主最近幾個月發現在銀行帳戶內可動用現金相當少，他要求你評估會計部門管控是否正常？

在你和業主交談後發現會計系統運作如下：

這件案子設計由Elizabeth ，魁北克Concordia 大學, 和Roger ,加拿大 Cariboo大學共同完成，單純適用於課堂討論而非列舉出管理問題處理方式。由1994年創立的Lethbridge大學會計教育中心發行。智慧財產權屬作者及該中心。可以提供下列單位用於教室講授。計有Captus Press Inc. North York Ontario, Canada and the Accounting Education Resource Centre of the University of Lethbridge, Alberta, Canada 等