F1_ACCA英国注册会计师考试试题及答案P23-新东方在线职业题库

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

Gordon works in the accounts department of a retail business. He and his colleagues are looking at the sales figures for

various types of clothing. The director asks them to use exception reporting to summarise their findings.

Which of the following correctly defines the concept of 'exception reporting' within a business context?

A

The reporting of unusual events, outside the normal course of events

B

The analysis of those items where performance differs significantly from standard or budget

C

The preparation of reports on routine matters on an 'ad hoc' basis

D

The scrutiny of all data as a matter of course, save in exceptional circumstances

A small company's computer system comprises five desktop personal computers located in separate offices linked together in an intranet within the same building. The computers are not connected to the Internet and employees are not allowed to take

storage media into or out of the building. Information which the business' owner wishes to keep confidential to herself is stored in one of the computers.

Which one of the following statements can be concluded from this information?

A

This company's computer system does not need a back-up storage system

B

This company's computer system does not need a password access system

C

This company's computer system does not receive email from customers or suppliers

____Systems pool data from internal and external sources and make information available to senior managers, for strategic,

unstructured decision-making.Which word or phrase correctly completes this sentence?

A

Expert

B

Decision Support

C

Executive Support

D

Management Suppor

All the following statements except one describe the relationship between data and information. Which one is the exception?

A

Information is data which has been processed in such a way as to be meaningful to the person

who receives it.

B

The relationship between data and information is one of inputs and outputs.

C

Data is always in numerical form whereas information is always in text form.

Mr Smith has a limited income which restricts the number of different goods he can buy. Which one of the following best describes the position at which Mr Smith's utility from purchasing different goods is maximised?

A

Marginal utility from each good is equal

B

Marginal utility from each good is 0

C

Ratio of marginal utility to price is equal for each good

Which of the following terms is not used by Mintzberg in his description of organisational structure?

A

Strategic apex

B

Support base

C

Technostructure

D

Operating core

Y plc is a growing organisation which has recently diversified into a number of significant new product markets. It has also

recently acquired another company in one of its overseas markets.What would be the most appropriate form of organisation

for Y plc?

A

Geographical departmentation

B

Divisionalisation

C

Functional departmentation

Which of the following principles of classical management is challenged by matrix management?

A

Structuring the organisation on functional lines

B

Structuring the organisation on geographical lines

C

Unity of command

D

Decentralisation of decision-making

Which of the following statements about the informal organisation is not true?

A

The influence of the informal organisation was highlighted by the Hawthorne Studies, in the way group norms and dynamics affected productivity.

B

Informal organisation can pose a threat to employee health and safety.

C

Informal organisation can stimulate innovation.

D

Managers in positions of authority generally cannot be part of the informal organisation

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