快速查题-ACCA英国注册会计师试题

Chapter1-4

Chapter5-8

Chapter9-11

Chapter12-14

Chapter15-17

Chapter18-19

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Office Automation Systems are designed mainly to increase the of data and information workers.Which word correctly

completes this sentence.

Productivity

Flexibility

Decision-making capability

Calum, Heidi and Jonas are managers for Zip Co. They have been told that their salary will be based on company

performance and that a bonus scheme will also be introduced. The bonus will also be related to company performance.

Which of the following best describes the approach to governance that Zip Co is using?

Stewardship theory

Agency theory

Stakeholder theory

Michael has been asked to prepare a presentation for the company directors on good corporate governance.

Which one of the following is he likely to exclude from his presentation?

Risk management

Internal controls

Maximising shareholder wealth

Accountability to stakeholders

Corporate governance is essentially of what significance?

Control system

Strategic importance

Risk management

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

Domination of the board by a single individual

Critical questioning of senior managers by external auditors

Supervision of staff in key roles

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?

The audit committee

The Public Oversight Board

The board of directors

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

(ii) and (iii) only

(i) only

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

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

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

Employment protection

Corporate social responsibility

Corporate governance

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

To establish legally binding requirements to which all companies must adhere

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

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

To provide a comprehensive framework for management and administration

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

The board of directors

The nomination committee

A remuneration committee made up of independent non-executive directors