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报考2020年ACCA考试的小伙伴们注意了,你们复习的怎么样了?今天帮考网分享ACCAF1考试-会计师与企业(基础阶段)章节练习题(13),快来看看吧!
1. Michael has been asked to prepare a presentation for the company directors on good corporate governance. Which one of the following is he likely to exclude from his presentation?
A Risk management
B Internal controls
C Maximising shareholder wealth
D Accountability to stakeholders
答案:C
2. Corporate governance is essentially of what significance?
A Control system
B Strategic importance
C Risk management
答案:B
3. Which of the following is a feature of poor corporate governance?
A Domination of the board by a single individual
B Critical questioning of senior managers by external auditors
C Supervision of staff in key roles
D Lack of focus on short-term profitability
答案:A
4. The tasks of which body include: monitoring the chief executive officer; formulating strategy; and ensuring that there is effective communication of the strategic plan?
A The audit committee
B The Public Oversight Board
C The board of directors
D The nomination committee
答案:C
5. Which of the following would be included in the principles of Corporate Social Responsibility?
(i) Human rights
(ii) Employee welfare
(iii) Professional ethics
(iv) Support for local suppliers
A (ii) and (iii) only
B (i) only
C (ii), (iii) and (iv) only
D (i), (ii) and (iv) only
答案:D
6. Which of the following is subject to the least direct regulation?
A Employment protection
B Corporate social responsibility
C Corporate governance
答案:B
7. In most countries, what is the usual purpose of codes of practice on corporate governance?
A To establish legally binding requirements to which all companies must adhere
B To set down detailed rules to regulate the ways in which companies must operate
C To provide guidance on the standards of the best practice that companies should adopt
D To provide a comprehensive framework for management and administration
答案:C
今天的试题分享到此结束,预祝各位小伙伴顺利通过接下来的ACCA考试,如需查看更多ACCA考试试题,记得关注帮考网!
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