各位要参加2020年考试的小伙伴们注意啦！今天帮考网给各位小伙伴分享ACCAF1考试-会计师与企业（基础阶段）章节练习题(21)，感兴趣的小伙伴赶快来围观哦！

1. Which of the following statements, in the context of computerised accounting systems, is not true?

A A database is a structured, centralised pool of data which can be accessed by a number of applications.

B A spreadsheet is particularly useful for creating financial models.

C Computerised systems reduce the risk of errors in financial calculations.

D Information and Communication Technology (ICT) systems are more efficient than manual

systems for any task an accountant may have to perform.

答案：D

2. Which function in an organisation is responsible for ensuring that only properly authorised purchases which are necessary for the business are made?

A Goods inwards

B Finance/accounts

C Purchasing/procurement

D Production/operations

答案：C

3. There is a need for co-ordinated information flow between sections and departments in accounting management. To which of the following should the receivables ledger section give information about overdue debts?

A Cost accounting staff

B The credit control department

C The payables ledger section

答案：B

4. Which one of the following is not part of the regulatory system?

A GAAP

B International financial reporting standards

C IFAC

D The European Union

答案：C

5. International Financial Reporting Standards are issued by which one of the following organisations?

A IASB

B ASB

C The European Union

答案：A

6. Which of the following is not an aim of internal controls?

A To enable the organisation to respond appropriately to business, operational and financial risks

B To eliminate the possibility of impacts from poor judgement and human error

C To help ensure the quality of internal and external reporting

D To help ensure compliance with applicable laws and regulations

答案：B

7. Some controls are provided automatically by the system and cannot be by-passed, ignored or overridden: for example, having to input a password to enter a computer system. These are classified as ________ controls.

Which term correctly completes this statement?

A Detect

B Mandated

C Non-discretionary

D Administrative

答案：C

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