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P211-新东方在线职业题库

In a typical finance function, preparation of budgets and budgetary control would usually be the responsibility of which of the

following roles?

A

The Financial Controller

B

The Management Accountant

C

The Treasurer

Three of the following are outputs of a payroll system, and one input to the system. Which is input?

A

Credit transfer forms

B

Time sheets

C

Payroll analysis

D

Pay slip

Which of the following is an aim of the control system relating to accounts payable and purchases?

A

To ensure that all credit notes received are recorded in the general and payables ledger

B

To ensure that goods and services are only supplied to customers with good credit ratings

C

To ensure that all credit notes that have been issued are recorded in the general and receivables ledgers

D

To ensure that potentially doubtful debts are identified

Which of the following does company law require a statement of financial position to give?

A

A true and fair view of the profit or loss of the company for the financial year

B

An unqualified (or 'clean') report on the statement of affairs of the company as at the end of

thefinancial year

C

A true and fair view of the statement of affairs of the company as at the end of the financial year

The following, with one exception, are areas in which an integrated accounting software package has advantages compared to a series of separate (stand-alone) dedicated programs. Which is the exception?

A

Efficiency in updating data

B

Flexibility in preparing reports

C

Data integrity

D

Specialised capabilities

A is a program which deals with one particular part of a computerised business accounting system.

Which of the following terms correctly completes this definition?

A

Suite

B

Module

C

Spreadsheet

D

Database

All the following, with one exception, are examples of advantages of a computer-based accounting system over a manual

system. Which statement is the exception?

A

Financial calculations can be performed more quickly and accurately

B

Financial information can be presented to other business departments in a variety of forms

C

There is much stronger provision for data security

D

The system is easier to update as new information becomes available

A spreadsheet software application may perform all of the following business tasks except one.

Which one of the following is the exception?

A

The presentation of numerical data in the form of graphs and charts

B

The application of logical tests to data

C

The application of 'What if?' scenarios

D

Automatic correction of all data entered by the operator into the spreadsheet

The preparation and filing of accounts by limited companies each year is required by which of the following?

A

Codes of corporate governance

B

National legislation

C

International Accounting Standards

D

Local Accounting Standards

All the following statements except one are examples of the advantages that a computer-based accounting system used by a management accountant has over a manual system.Which statement is the exception?

A

A computer-based accounting system is easier to update as new information becomes available

B

A computer-based accounting system will always reject inaccurate financial information input to

the system's database

C

Financial calculations can be performed more quickly and accurately

D

The management accountant can more readily present financial information to other business

departments in a variety

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