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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Which of the following statements about accounting information is incorrect?

Some companies voluntarily provide specially-prepared financial information to employees.

Accounting information should be relevant, reliable, complete, objective and timely.

Accountants have a strong obligation to ensure that company accounts conform to accounting

standards

Charities and professional bodies do not have to produce financial statements in the same way

as businesses

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

following roles?

The Financial Controller

The Management Accountant

The Treasurer

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

Credit transfer forms

Time sheets

Payroll analysis

Pay slip

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

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

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

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

To ensure that potentially doubtful debts are identified

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

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

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

thefinancial year

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?

Efficiency in updating data

Flexibility in preparing reports

Data integrity

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?

Suite

Module

Spreadsheet

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?

Financial calculations can be performed more quickly and accurately

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

There is much stronger provision for data security

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?

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

The application of logical tests to data

The application of 'What if?' scenarios

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?

Codes of corporate governance

National legislation

International Accounting Standards

Local Accounting Standards