快速查题-ACCA英国注册会计师试题

Chapter1-4

Chapter5-8

Chapter9-11

Chapter12-14

Chapter15-17

Chapter18-19

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Which of the following user groups of financial and accounting information are likely to need, and have access to, this

information most?

Managers of the company

Shareholders of the company

Financial analysis advisers

To whom should the internal audit department of an organisation report?

The Finance Director

The audit committee of the board of directors

The shareholders

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

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

applications.

A spreadsheet is particularly useful for creating financial models.

Computerised systems reduce the risk of errors in financial calculations

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

systems for any task an accountant may have to perform.

Which function in an organisation is responsible for ensuring that only properly authorised purchases

which are necessary for the business are made?

Goods inwards

Finance/accounts

Purchasin^procurement

Production/operations

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?

Cost accounting staff

The credit control department

The payables ledger section

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

GAAP

International financial reporting standards

FAC

The European Union

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

l ASB

ASB

The European Union

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

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

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

To help ensure the quality of internal and external reporting

To help ensure compliance with applicable laws and regulations

What element of a database system is represented by the question mark in the above diagram?

Database administrator

Electronic point of sale system

Data storage

Database management system

Which of the following statements about data security is not true?

Loss or corruption of data is almost always non-deliberate

New staff in particular pose a threat

It is impossible to prevent all threats cost-effectively.

Smoke detectors are a form of data protection.