ACCA英国注册会计师试题及答案_ACCA英国注册会计师考试练习题P191-新东方在线职业题库

The following statements relate to financial accounting or to cost and management accounting:

(i) Financial accounts are historical records.

(ii) Cost accounting is part of financial accounting and establishes costs incurred by an organisation.

(iii) Management accounting is used to aid planning, control and decision making.Which of the statements are correct?

A

(i) and (ii) only

B

(i) and (iii) only

C

(ii) and (iii) only

D

(i) (ii) and (iii)

Which of the following is correct?

A

Qualitative data is generally non-numerical information

B

Information can only be extracted from external sources

C

Operational information gives details of long-term plans only

D

Quantitative data is always accurate

The manager of a profit centre is responsible for which of the following?

(i) Revenues of the centre

(ii) Costs of the centre

(iii) Assets employed in the centre

A

(i) only

B

(ii) only

C

(i) and (ii) only

D

(i),(ii) and (iii)

Which of the following would be best described as a short-term tactical plan?

A

Reviewing cost variances and investigate as appropriate

B

Comparing actual market share to budget

C

Lowering the selling price by 15%

D

Monitoring actual sales to budget

Which one of the following criteria would not be suitable for evaluating an appraisal system?

A

Serious intent

B

Fairness

C

Bonuses awarded

Which of the following is an advantage to all employees of having a formal appraisal system?

A

Suitable promotion candidates are identified

B

It provides a basis for medium- to long-term HR planning

C

Individual objectives are related to the objectives of the whole organisation

D

It provides a basis for reviewing recruitment and selection decisions

A sales team is assessed according to the number of sales calls made, number of leads generated, and number and value of sales made.Which appraisal technique is described in this example?

A

Behavioural incident

B

Rating scale

C

Guided assessment

D

Results-oriented

The absence of certain job features will reduce employee satisfaction. However, their presence will not result in positive

motivation

What term relating to motivation does this refer to?

A

Maslow's primary needs

B

Herzberg hygiene factors

C

McGregor Theory X

D

Herzberg theory of job design

Vroom believes that people will be motivated to do things to reach a certain goal if they believe that the reward they will

receive will be valuable AND:

A

its achievement will not involve excessive risk

B

its achievement will not be accompanied by any significant costs

C

can see that what they do has no substantial downside

D

can see that what they do will help them in achieving it

Which TWO of the following are examples of content theories of motivation?

(1) Maslow's hierarchy of needs

(2) Vroom’s expectancy theory

(3) Herzberg's two factor theory

(4) Kolb's experiential theory

A

(1) and (2)

B

(2) and (4)

C

(2) and (3)

D

(1) and (3)

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