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当前位置: 首页ACCA考试会计师与企业(基础阶段)章节练习正文
ACCAF1考试-会计师与企业(基础阶段)章节练习题(13)
帮考网校2020-10-15 14:32
ACCAF1考试-会计师与企业(基础阶段)章节练习题(13)

报考2020ACCA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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