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【acca F1考试题】2019年4月30日acca每日一练(1-2)

中公财经网 2019-04-30 09:38:46
小伙伴们,acca考试练习题来啦!报名2019年acca考试的小伙伴们要开始着手学习了。这里是中公小编为大家收集的关于acca考试的题目,大家除了看教材之外,练习题也一定要坚持每天练一练,这样才会积少成多,在考试中游刃有余,取得好成绩!

【acca选择题】

1. (a) The following are reasons why people might be interested in financial information about a large public company.

A Assessing how effectively management is running the company

B To advise clients

C To assess tax payable by the company

D To assess the ability of the company to pay its debts

For each of the following users of financial information, select the appropriate reason for wanting the information form the list above:

(i) Suppliers

(ii) Tax authorities

(iii) Shareholders

(iv) Financial analysts

(b) Only businesses need to prepare financial statements. Is this statement true or false?

(c) The statement of financial position must give

view of the company at the

end of the financial year.

Which of the following correctly fills the blank?

A an informative

B a true and fair

C a GAAP compliant

2. (a) QRT Co has just implemented a new computerised accounting package and also reinforced some of its accounting controls. The new system has the following features

1. All accounting entries must balance or they cannot be entered.

2. A module exists so that non-current asset purchases can be authorised by the relevant member of management.

3. Users are set up with passwords in order to login to the system.

4. An audit trail is produced so all transactions can be traced to the time of posting and the individual who entered them.

For each of the following controls, identify if they are

A Discretionary

B Non-discretionary

(i) Balancing of accounting entries

(ii) Authorisation of non-current asset purchase

(iii) Password access to the system

(iv) Review of the audit trail

(b) audit is based on testing and evaluating the internal controls of an organisation.

Which of the following correctly fills the blank?

A An operational

B A transactions

C A systems

(c) A control system consisting of sufficient controls will be entirely effective. Is this statement true or false?

答案:

1. (a) (i) D Suppliers will want to know whether the company is able to pay its debts.

(ii) C Tax authorities want to assess whether tax paid is adequate for the level of profits.

(iii) A Shareholders want to assess the effectiveness of management in performing its stewardship function.

(iv) B Financial analysts need information to advise investors whether to invest or not.

(b) False Charities and public sector organisations also need to prepare accounts.

(c) B True and fair is usually taken to mean accurate and not misleading.

2. (a) (i) B This control is built in to the system

(ii) A This control can be bypassed so is discretionary

(iii) B This control is built in to the system

(iv) A This control can be bypassed so is discretionary

(b) C Operational audits can be concerned with any sphere of a company's activities and a transactions audit aims to detect fraud.

(c) False The existence of the controls is not enough. The controls also need to be applied properly and honestly in order for them to be effective.

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