成功是为努力者准备的，今天你努力了吗？今日小题库：ACCAF1考试-会计师与企业（基础阶段）章节练习题(19)，一起来检验学习成果吧。

1. The preparation and filing of accounts by limited companies each year is required by which of the following?

A Codes of corporate governance

B National legislation

C International Accounting Standards

D Local Accounting Standards

答案：B

2. All the following statements except one are examples of the advantages that a computer-based accounting system used by a management accountant has over a manual system. Which statement is the exception?

A A computer-based accounting system is easier to update as new information becomes available

B A computer-based accounting system will always reject inaccurate financial information input to the system\'s database

C Financial calculations can be performed more quickly and accurately

D The management accountant can more readily present financial information to other business departments in a variety of forms

答案：B

3. Gordon works in the accounts department of a retail business. He and his colleagues are looking at the sales figures for various types of clothing. The director asks them to use exception reporting to summarise their findings. Which of the following correctly defines the concept of \'exception reporting\'within a business context?

A The reporting of unusual events, outside the normal course of events

B The analys is of those items where performance differs significantly from standard or budget

C The preparation of reports on routine matters on an \'ad hoc\' basis

D The scrutiny of all data as a matter of course, save in exceptional circumstances

答案：B

4. A small company\'s computer system comprises five desktop personal computers located in separate offices linked together in an intranet within the same building. The computers are not connected to the Internet and employees are not allowed to take storage media into or out of the building. Information which the business\' owner wishes to keep confidential to herself is stored in one of the computers.Which one of the following statements can be concluded from this information?

A This company\'s computer system does not need a back-up storage system

B This company\'s computer system does not need a password access system

C This company\'s computer system does not receive email from customers or suppliers

答案：C

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