F1名习题_ACCA英国注册会计师

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.

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

Which one of the following is an advantage of centralisation?

A

It helps to develop the skills of junior managers

B

It avoids overburdening top managers in terms of workload and stress

C

Senior managers can take a wider view of problems and consequences

Which of the following statements is/are true?

(i) An informal organisation exists within every formal organisation

(ii) The objectives of the informal organisation are broadly the same as those of the formal organisation

(iii) A strong, close-knit informal organisation is desirable within the formal organisation

A

Statement (i) only

B

Statements (i) and (iii) only

C

Statements (ii) and (iii) only

D

Statement (iii) only

What is an organisation which has removed the internal barriers which separate hierarchy levels and functions and also

between the organisation and its suppliers, customers and competitors known as?

A

Modular organisation

B

Hollow organisation

C

Jobless structure

D

Boundaryless organisation

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