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报考2022年ACCA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ACCA考试:会计师与企业基础经典习题(9),快来看看吧!
9.1 (a) Peggy, Operations Directorat XLtd, has delegated the task of identifying reasons forrecent bottlenecks inmanufacturing processes to Susan. This will involve Susan in interviewingrelevant operators, foremen and supervisors, and also liaising with otherdepartments, to establish why the bottlenecks are occurring. Peggy would like areport on her desk in two weeks’time as she is due to report to the board.Susan is worried about the project, as she is very busy with her routineworkload. Place the suggested steps below in the correct order, so that Susancan plan her time effectively.
(i) Identification of information sourceswithin the business
(ii) Collation of information
(iii) Establishing priorities with Peggy
(iv) Sequencing of interviews with relevantstaff
(v) Delegation of routine tasks
(vi) Report writing (3 marks)
(b) Jim has been asked to coach John incertain technically demanding aspects of his accounting role in orcertoimprove John’s performance. Which of the following is he unlikely to do as partof this work?
A Show John where to find companyinformation on relevant accounting standards
B Demonstrate the company’s new accountingsoftware
C Invite John to the annual audit planningmeeting
D Help John to prepare forhis upcomingappraisal
答案:
(a) (i) Establishing priorities with Peggy
(ii) Delegation of routine tasks
(iii) Identification of information sourceswithin the business
(iv) Sequencing of interviews with relevantstaff
(v) Collation of information
(vi) Report writing
One of the most important things is forSusan to establish priorities with Peggy. This will enable her to delegate someof her routine work to enable her to make some time forthe project.
(b) D. This option would appear to applymore closely to a mentoring role
9.2 Managers are said to have a ______ responsibility(orduty of faithful service) in respect of the entities whose purposes theyserve. Which term correctly completes this sentence?
A Financial
B Ethical
C Fiduciary
答案:C
9.3 What is the name given to an approachto ethical decision-making which considers the /\\'right/\\' decision to be the onewhich results in the greatest good to the greatest number of people in a givensituation?
A Utilitarianism
B Deontology
C Virtue ethics
答案:A
9.4 Reliability, responsibility_______,courtesy and respect are the personal qualities expected of an accountant.Which of the following words correctly complete this statement?
A Accountability
B Social responsibility
C Timeliness
D Ambition
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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