甲公司是一家手机厂商，生产手机所需视窗玻璃从甲、乙、丙三家企业采购。甲公司所用货源策略的优点有( )。(第三章 战略选择) A.能与供应商建立较为稳固的关系 B.能获取更多的知识和专门技术 C.能获得高质量的货源 D.有利于降低采购成本

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• 1甲公司是一家中式连锁快餐企业，长期分别从三家粮油公司采购大米.面粉和色拉油等。下列各项中，属于甲公司货源

  甲公司是一家中式连锁快餐企业，长期分别从三家粮油公司采购大米.面粉和色拉油等。下列各项中，属于甲公司货源策略优点的是( )。(第三章 战略选择)

  A.可利用三家粮油公司之间的竞争压低采购价格

  B.有利于促使三家粮油公司提供有统一质量保证的产品

  C.不会因某家粮油公司的供货问题而严重影响企业经营

  D.有利于从三家粮油公司获得更多的知识和技术信息

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• 2下列各项关于企业人力资源内部控制的表述中，正确的有( )。(第三章 战略选择) A.企业应当对试用期满考核不合

  下列各项关于企业人力资源内部控制的表述中，正确的有( )。(第三章 战略选择)

  A.企业应当对试用期满考核不合格的员工安排再培训或安排转岗培训

  B.企业选聘优秀人才时，应当重点关注选聘对象的专业水平和业务能力

  C.企业应当制定与业绩考核挂钩的薪酬制度，做到薪酬安排与员工贡献相协调

  D.企业确定选聘人员后，应当依法签订劳动合同，建立劳动用工关系

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• 3 (a) JKL Co is a small firm of external auditors with a small number of clients. Almost 20% of its r

   (a) JKL Co is a small firm of external auditors with a small number of clients. Almost 20% of its revenue comes from one client. The client still has not settled the invoice from the previous year's audit in the hope that this will strengthen their position in negotiating a lower price for this year's audit.

  Which two of the following conflicts of interest exist in this situation?

  A Self-review threat

  B Advocacy threat

  C Self-interest threat

  D Familiarity threat

  E Intimidation threat

  (b) Are the following statements true or false?

  (i) When dealing with ethical dilemmas ACCA students must follow ACCA's code of conduct.

  (ii) Professional ethics should not be followed at the expense of contractual obligations.

  (iii) There is a public expectation that accountants will act ethically.

  (iv) A prospective audit firm quoting a significantly lower fee for assurance work than the

  current auditors charge does not raise a threat of a conflict of interest.

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• 44 (a) YRT Co is a firm of external auditors which has Company W, Company X, Company Y and Company Z

  4 (a) YRT Co is a firm of external auditors which has Company W, Company X, Company Y and Company Z among its audit clients.

  Company W is currently being sued by one of its suppliers. YRT Co has offered legal services and will defend them in this legal case.

  The audit partner of Company X has been a member of the external audit team for the past 15 years and has good relationships with the senior management of Company X.

  The financial controller of Company Y is the daughter of the audit manager from YRT Co.

  Company Z does not have an experienced financial department and so YRT Co helps to prepare the financial statements of Company Z in advance of the external audit.

  The following are types of conflicts of interest:

  A Familiarity threat

  B Advocacy threat

  C Self-review threat

  D Self-interest threat

  In the case of each of the following clients, which of the above conflicts of interest exists?

  (i) Company W

  (ii) Company X

  (iii) Company Y

  (iv) Company Z

  (b) Which of the following would give rise to a threat of intimidation?

  A Litigation against the external auditor by an audit client

  B Provision of taxation services as well as audit services

  C An audit partner is on the board of a client

  (c) Ethics are a set of that guide behaviour.

  Which of the following correctly fills the blank?

  A Legal guidelines

  B Moral principles

  C Professional regulations

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• 5甲公司签发一张支票给乙公司，乙公司不慎将票据丢失，丙公司捡到该支票后伪造了乙公司的签章，将其背书转让给丁公

  甲公司签发一张支票给乙公司，乙公司不慎将票据丢失，丙公司捡到该支票后伪造了乙公司的签章，将其背书转让给丁公司用以偿付到期货款，丁公司明知该票据为捡来的但为收回货款欣然接受。根据支付结算法律制度的规定，下列说法中正确的有( )。

  A.丁公司不享有票据权利

  B.丙公司不享有票据权利

  C.丙公司不承担票据责任

  D.乙公司不承担票据责任

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• 6甲公司将一张银行承兑汇票转让给乙公司，乙公司以质押背书方式向W银行取得贷款。贷款到期，乙公司偿还贷款，收回

  甲公司将一张银行承兑汇票转让给乙公司，乙公司以质押背书方式向W银行取得贷款。贷款到期，乙公司偿还贷款，收回汇票并转让给丙公司。票据到期后，丙公司作成委托收款背书，委托开户银行提示付款。根据票据法律制度的规定，下列背书中，属于非转让背书的有( )。

  A.甲公司背书给乙公司

  B.乙公司质押背书给W银行

  C.乙公司背书给丙公司

  D.丙公司委托收款背书

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• 7关于弹性预算的编制，首先需要确定业务量范围，再确定业务量的计量单位。( )
  关于弹性预算的编制，首先需要确定业务量范围，再确定业务量的计量单位。( )
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• 8编制弹性预算时，修理部门可以选用直接修理工时作为业务量的计量单位。( )
  编制弹性预算时，修理部门可以选用直接修理工时作为业务量的计量单位。( )
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• 9下列各项关于资产减值的说法中，正确的有( )。(第八章 资产减值) A.资产的公允价值减去处置费用后的净额与资

  下列各项关于资产减值的说法中，正确的有( )。(第八章 资产减值)

  A.资产的公允价值减去处置费用后的净额与资产预计未来现金流量的现值，必须都超过资产的账面价值，才表明资产没有发生减值

  B.以前报告期间的计算结果表明，资产可收回金额远高于其账面价值，之后又没有发生消除这一差异的交易或事项，企业在资产负债表日可以不需要重新估计该资产的可收回金额

  C.以前报告期间的计算与分析表明，资产可收回金额对于资产减值准则中所列示的一种或多种减值迹象不敏感，在本报告期间又发生了这些减值迹象的，在资产负债表日企业可以不需因为上述减值迹象的出现而重新估计该资产的可收回金额

  D.资产的公允价值减去处置费用后的净额如果无法估计的，应当以该资产预计未来现金流量的现值作为其可收回金额

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• 10甲、乙、丙、丁、戊共同出资设立一有限合伙企业。执行合伙人甲提议接收庚为新的有限合伙人，乙反对，丁、丙、戊
  甲、乙、丙、丁、戊共同出资设立一有限合伙企业。执行合伙人甲提议接收庚为新的有限合伙人，乙反对，丁、丙、戊同意。合伙协议对新合伙人入伙的表决办法未作约定。这种情况下，庚可以入伙。( )
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