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ACCA考试:会计师与企业基础经典习题(8)
帮考网校2022-02-17 13:45
ACCA考试:会计师与企业基础经典习题(8)

成功是为努力者准备的,今天你努力了吗?今日小题库“ACCA考试:会计师与企业基础经典习题(8)”,一起来检验学习成果吧。

8.1 (a) On 1 August, the financialcontroller of XYZ Co is told it is her responsibility to let everyone in thefinance department know about a compulsory meeting to be held on 15September.The financial controller sends an email to all members of the financedepartment, informing them about the time, date, place and purpose of themeeting. The email is sent on 13 September. Which of the following desirablequalities of formal communication is lacking in this scenario?

A Clarity

B Recipient

C Medium

D Timing

(b) Which three of the following statementsabout informal communication are true?

A The grapevine operates outside the placeof work

B Information is not divulged randomly

C It can bypass secretive management

D The grapevine fills a gap created by anineffective formal communication system

E It is less current than formalcommunication

F It relates to internal politics

答案:

(a) D The email has been sent too close tothe date of the meeting, when the financial controller could have sent it muchearlier. The medium, clarity and recipients of the email are all suitable forthe communication.

(b) B, C, F The grapevine operates insidethe place of work, the grapevine is most active when the formal communicationnetwork is active and informal communication is more current than formalinformation.

8.2 (a) Is each of the following either

A Data

B Information

(i) Completed questionnaires formarketresearch

(ii) Company website page

(iii) Calculations showing whether aninvestment is profitable

(iv) A individual employee/\\'s test score

(v) Variance reports fora departmentmanager

(vi) The average employee assessment gradefora company

(b) A five-year cash forecast would beclassified as which of the following levels of information?

A Operational

B Management

C Strategic

答案:

(a) (i) A This is raw material to beprocessed.

(ii) B This has been processed and thenpresented.

(iii) B This has been processed and thenpresented.

(iv) A This is raw material to beprocessed.

(v) B This has been processed and thenpresented.

(vi) B This has been processed and thenpresented.

(b) C Strategic information will helpseniormanagers with long-term planning.

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