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P37-新东方在线职业题库

Which of the following statements about budgeting and motivation are true?

(1) A target is more motivating than no target at all

(2) The problem with a target is setting an appropriate degree of difficulty

(3) Employees who are challenged tend to withdraw their commitment

A

All of them

B

2 and 3 only

C

1 and 2 only

D

3 only

Which of the following best describes a top-down budget?

A

A budget which has been set by scaling down individual expenditure items until the total budgeted expenditure can be met from available resources

B

A budget which is set by delegating authority from top management, allowing budget holders to participate in setting their own budgets

C

A budget which is set without permitting the ultimate budget holder to participate in the budgeting process

D

A budget which is set within the framework of strategic plans determined by top management

In which of the following circumstances are participative budgets effective?

(1) In decentralised organisations

(2) During periods of economic affluence

(3) When an organisation's different units act autonomously

A

All of them

B

2 and 3 only

C

1 and 2 only

D

3 only

One of the basic tenets of total quality management is 'get it right first time'. Is variance reporting a help or a hindrance in this respect?

Complete the table below to show a possible response to each of the traditional performance measures and a consequence of that response.

Are companies permitted to change their names and domiciles?

A

A company may change its name but not its domicile

B

A company may change its domicile but not its name

C

A company may change its name and its domicile

Which of the following parties is contractually bound by a company's constitution?

A

The company

B

Members in a capacity other than as a member

C

Company directors

D

Third parties with a business relationship with the company

A company may have restricted objects and therefore it may not be permitted to enter into certain contracts.

Which of the following statements describes the position of third parties whose contract with a company is outside the scope of its objects?

A

The contract will not be a valid one

B

The company is required to ratify the contract for it to be binding on it

C

The contract will be binding on the company and the third party

D

The contract is voidable at the instance of the company

Which TWO of the following are included in the content of a company's model articles of association?

(1) Payment of dividends

(2) Payment of charitable donations

(3) Formation of a remuneration committee

(4) Appointment of directors

A

1 and 2

B

1 and 4

C

2 and 3

D

2 and 4

Which of the following is true regarding the content of model articles of association?

A

The content of model articles of association is the same for all types of company

B

The content of model articles of association includes clauses relating to the remuneration of employees

C

The content of model articles of association includes clauses relating to the ethical treatment of suppliers

D

The content of model articles of association includes clauses relating to communication with members

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