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P210-新东方在线职业题库

Which of the following is a feature of poor corporate governance?

A

Domination of the board by a single individual

B

Critical questioning of senior managers by external auditors

C

Supervision of staff in key roles

D

Lack of focus on short-term profitability

The tasks of which body include: monitoring the chief executive officer; formulating strategy; and ensuring that there is

effective communication of the strategic plan?

A

The audit committee

B

The Public Oversight Board

C

The board of directors

D

The nomination committee

Which of the following would be included in the principles of Corporate Social Responsibility?

(i) Human rights

(ii) Employee welfare

(iii) Professional ethics

(iv) Support for local suppliers

A

(ii) and (iii) only

B

(i) only

C

(ii), (iii) and (iv) only

D

(i), (ii) and (iv) only

Which of the following is subject to the least direct regulation?

A

Employment protection

B

Corporate social responsibility

C

Corporate governance

In most countries, what is the usual purpose of codes of practice on corporate governance?

A

To establish legally binding requirements to which all companies must adhere

B

To set down detailed rules to regulate the ways in which companies must operate

C

To provide guidance on the standards of the best practice that companies should adopt

D

To provide a comprehensive framework for management and administration

Who should set directors' reward and incentive packages, according to corporate governance provisions?

A

The board of directors

B

The nomination committee

C

A remuneration committee made up of independent non-executive directors

What is the purpose of an Operating and Financial Review (OFR)?

A

To provide the board of directors with a narrative statement by the audit committee of its

findings on the efficacy of internal operational and financial controls

B

To set out the directors' analysis of the business, in order to provide investors with a historicaland prospective view through the eyes of management

C

To provide a statement that the company is a going concern

Which of the following are advantages of having non-executive directors on the company board?

1 They can provide a wider perspective than executive directors

.2 They provide reassurance to shareholders.

3 They may have external experience and knowledge which executive directors do not possess.

4 They have more time to devote to the role

A

1 and 3

B

1, 2 and 3

C

1, 3 and 4

D

2 and 4

Joseph has just started his first job in an accountancy department. A qualified senior member of staff explains to him

what the main aim of accounting is. Which of the following options is the correct aim of accounting?

A

To maintain ledger accounts for every asset and liability

B

To provide financial information to users of such information

C

To produce a trial balance

D

To record every financial transaction individually

Which of the following statements about accounting information is incorrect?

A

Some companies voluntarily provide specially-prepared financial information to employees.

B

Accounting information should be relevant, reliable, complete, objective and timely.

C

Accountants have a strong obligation to ensure that company accounts conform to accounting

standards

D

Charities and professional bodies do not have to produce financial statements in the same way

as businesses

快速查题-ACCA英国注册会计师试题