题目

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

A

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

applications.

B

A spreadsheet is particularly useful for creating financial models.

C

Computerised systems reduce the risk of errors in financial calculations

D

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

systems for any task an accountant may have to perform.

Chapter8Theroleofaccounting

Rationale: A quick phone call may be a more efficient way of obtaining or giving information than email, for example. You

may have hesitated over Option C because of often-stated warnings about 'garbage in, garbage out'. The risks of input

error are the same - but computerised systems reduce the further risk of computation errors

多做几道

 Which of the following would raise ethical issues for a manufacturer of fast-moving consumer goods?

 (i) The materials used in manufacture of the goods 

(ii) The quality of the goods

 (iii) How the goods are advertised 

(iv) How much its raw materials suppliers pay their staff 

(v) How the goods are packaged 

A

(ii) and (iii) only

B

(i), (ii) and (iii) only

C

(ii), (iii) and (v) only

D

(i), (ii), (iii), (iv) and (v)

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

You have been asked to work on a major investment decision that your company will be making, and discover that your

brother-in-law is the managing director of a firm that may benefit from the outcome of the decision. You have no intention of

allowing this to influence the advice you give your firm, and you know that your brother-in-law will not try to influence you in

any way

What professional quality would make you consider handing this task to a colleague, or otherwise raising questions with your

superiors?

A

Scepticism

B

Accountability

C

Independence of mind

D

Independence in appearance

Which of the following would not represent an ethical objective in relation to employment practices?

A

Guarantee of minimum wages

B

Proactive health, safety and welfare promotion

C

Promotion of workforce diversity

D

Employability training

Of the three main sources of rules that regulate the behaviour of businesses, the minimum level of acceptable behaviour is set by which?

A

Non-legal rules and regulations

B

Ethics

C

The law

D

Society

该科目易错题

该题目相似题