下载亿题库APP
联系电话:400-660-1360
请谨慎保管和记忆你的密码,以免泄露和丢失
请谨慎保管和记忆你的密码,以免泄露和丢失
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)模拟试题练习(9),一起来检验学习成果吧。
8.1 (a) Which of these is an example of an ‘internal check’?
A Adherence to internal policies
B Completeness of the accounting records
C Safeguarding of assets
D Use of control totals
(b) Categorise each of these statements as relating to the work of either internal or external audit:
(i) Work relates to the financial statements, and the financial records that underlie them
(ii) Designed to add value and improve an organisation\'s operations
(iii) Enables an opinion to be expressed on the financial statements
(iv) Report is to those charged with governance
(v) Work relates to the operations of the organisation
(vi) Independent of the company and its management
答案:
(a) D
(b) (i) External audit
(ii) Internal audit
(iii) External audit
(iv) Internal audit
(vi) Internal audit
(vii) External audit
9.2 (a) Which two of the following are examples of physical access controls?
A Door locks
B Automatic system back ups
C Intruder alarms
D Authorisation of purchases
E Physical inspection of inventory
(b) Check digits, control totals and limit checks are examples of which type of control?
A Output control
B Processing control
C Input control
(c) ________ controls help an organisation recover in the event of a disaster.Which word fills in the blank above?
A Integrity
B Contingency
C Security
答案: (a) A, C (b) C (c) B
9.3______is the managerial function concerned with establishing a structure of tasks; grouping and assigning them to appropriate units; and establishing lines of information and reporting to support performance. Which managerial function is referred to in this definition?
A Planning
B Organising
C Controlling
答案:B
9.4 Which of the following is not one of Fayol\'s five functions of management?
A Planning
B Organising
C Motivating
D Commanding
答案:C
9.5 Are the following statements true or false?
1 Adair\'s leadership model focuses on what leaders do and not what they are.
2 The Ashridge leadership model proposes a democratic approach to leadership.
A Both statements are true
B Statement 1 is true; statement 2 is false
C Statement 1 is false; statement 2 is true
D Both statements are false
答案:B
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!
ACCA考试怎么申请免考?:ACCA考试怎么申请免考?已注册成功的学员,在获得相关可申请免试的证书(例如会计学位、CPA证书)后可向ACCA申请追加免试:1、填写免试申请表《Exemption。2、将申请表、证书的原件和翻译件以电子版形式发送至students@accaglobal.com:3、请注意查收邮件或登录MYACCA学员账户查看免试信息,4、确认时间为5个月左右版;(例如,7月15日前提交申请12月考试生效
ACCA考试用什么计算器?:ACCA考试用什么计算器?大家可以根据自己需求选择:1.卡西欧(CASIO)FX-991ESPLUS函数计算器2.卡西欧(CASIO)FX-82ESPLUS A函数科学计算器3.卡西欧(CASIO)FX-82CNX中文版函数科学计算器
ACCA考试如何报名?:ACCA考试报名网址:填写注册表请登陆http。www.accaglobal.com进行网上注册,然后在线填写中文学员登记表。(请务必如实填写每一项内容,如信息填写不完整错误可能会造成注册延误):①学历学位证明(高校在校生需提交学校出具的在校证明函及第一年所有课程考试合格的成绩单)的原件、,外地申请者不要邮寄原件。请把您的申请材料复印件加盖公司或学校公章;或邮寄公证件即可。
2020-06-04
2020-06-04
2020-06-04
2020-06-04
2020-06-04
微信扫码关注公众号
获取更多考试热门资料