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P206-新东方在线职业题库

In the context of personnel specifications, the Seven Point Plan (Rodger) does not explicitly include which of the following

headings?

A

Physical make-up

B

Interests

C

Motivation

D

Circumstances

What is the current trend in human resource management?

A

Centralise recruitment and selection within HR

B

Devolve recruitment and selection to line managers

C

Devolve recruitment and selection to the Board

Selection tests such as IQ tests and personality tests may not be effective in getting the right person for the job for several

reasons. Which of the following criticisms of the tests is not justified however?

A

Test results can be influenced by practice and coaching rather than genuine ability

B

Subjects are able to deliberately falsify results

C

Tests do not completely eliminate bias and subjectivity

D

Tests are generally less accurate predictors of success than interviews

In a selection interview, the interviewer asks: 'Surely you'd agree that objectivity is a key requirement for an auditor?'

What sort of question is this?

A

Open

B

Closed

C

Problem-solving

D

Leading

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

information most?

A

Managers of the company

B

Shareholders of the company

C

Financial analysis advisers

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

A

The Finance Director

B

The audit committee of the board of directors

C

The shareholders

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.

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

which are necessary for the business are made?

A

Goods inwards

B

Finance/accounts

C

Purchasin^procurement

D

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?

A

Cost accounting staff

B

The credit control department

C

The payables ledger section

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

A

GAAP

B

International financial reporting standards

C

FAC

D

The European Union

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