题目

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

Chapter8Theroleofaccounting

Rationale: All the other aims relate to the control system relating to receivables and sales.Pitfalls: You have to get straight in your mind which transactions and controls relate to payables/purchases and which toreceivables/sales.Ways in: Careful

reading of the question should allow you to eliminate options B and D immediately (sales/supply, not purchases). You then

have to think how credit notes work - but the fact that Option A mentions the 'purchase' ledger, and Option C the 'sales'

ledger should lead you to the right answer

多做几道

 Which of the following would raise ethical issues for a manufacturer of fast-moving consumer goods?

 (i) The materials used in manufacture of the goods 

(ii) The quality of the goods

 (iii) How the goods are advertised 

(iv) How much its raw materials suppliers pay their staff 

(v) How the goods are packaged 

A

(ii) and (iii) only

B

(i), (ii) and (iii) only

C

(ii), (iii) and (v) only

D

(i), (ii), (iii), (iv) and (v)

Reliability, responsibility, , courtesy and respect are the personal qualities

expected of an accountant.

Which of the following words correctly complete this statement?

A

Accountability

B

Social responsibility

C

Timeliness

D

Ambition

You have been asked to work on a major investment decision that your company will be making, and discover that your

brother-in-law is the managing director of a firm that may benefit from the outcome of the decision. You have no intention of

allowing this to influence the advice you give your firm, and you know that your brother-in-law will not try to influence you in

any way

What professional quality would make you consider handing this task to a colleague, or otherwise raising questions with your

superiors?

A

Scepticism

B

Accountability

C

Independence of mind

D

Independence in appearance

Which of the following would not represent an ethical objective in relation to employment practices?

A

Guarantee of minimum wages

B

Proactive health, safety and welfare promotion

C

Promotion of workforce diversity

D

Employability training

Of the three main sources of rules that regulate the behaviour of businesses, the minimum level of acceptable behaviour is set by which?

A

Non-legal rules and regulations

B

Ethics

C

The law

D

Society

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