甲公司现有流动资产500万，流动负债300万，长期负债600万，那么流动负债“穿透”流动资产的“缓冲垫”为(　)万元。 A. 300 B. 200 C. 800 D. 100

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• 1下列关于短期偿债能力的说法中，正确的有(　)。 A. 营运资本的合理性主要通过短期债务的存量比率来评价 B.

  下列关于短期偿债能力的说法中，正确的有(　)。

  A. 营运资本的合理性主要通过短期债务的存量比率来评价

  B. 流动比率是对短期偿债能力的粗略估计

  C. 采用大量现金销售的商店，速动比率大大低于1很正常

  D. 可快速变现的非流动资产属于影响短期偿债能力的表内因素

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• 2下列各项中，可以增强短期偿债能力的表外因素有(　)。 A. 分期收回账款 B. 可动用的银行授信额度 C. 可快

  下列各项中，可以增强短期偿债能力的表外因素有(　)。

  A. 分期收回账款

  B. 可动用的银行授信额度

  C. 可快速变现的非流动资产

  D. 偿债能力的声誉较好

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• 3 (a) Peggy, Operations Director at X Ltd, has delegated the task of identifying reasons for recent b

   (a) Peggy, Operations Director at X Ltd, has delegated the task of identifying reasons for recent bottlenecks in manufacturing processes to Susan. This will involve Susan in interviewing relevant operators, foremen and supervisors, and also liaising with other departments, to establish why the bottlenecks are occurring. Peggy would like a report on her desk in two weeks’time as she is due to report to the board. Susan is worried about the project, as she is very busy with her routine workload. Place the suggested steps below in the correct order, so that Susan can plan her time effectively.

  (i) Identification of information sources within the business

  (ii) Collation of information

  (iii) Establishing priorities with Peggy

  (iv) Sequencing of interviews with relevant staff

  (v) Delegation of routine tasks

  (vi) Report writing (3 marks)

  (b) Jim has been asked to coach John in certain technically demanding aspects of his accounting role in order to improve John’s performance. Which of the following is he unlikely to do as part of this work?

  A Show John where to find company information on relevant accounting standards

  B Demonstrate the company’s new accounting software

  C Invite John to the annual audit planning meeting

  D Help John to prepare for his upcoming appraisal

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• 4 (a) Which two of the following are examples of misunderstanding in the communication process? A Sl

   (a) Which two of the following are examples of misunderstanding in the communication process?

  A Slang is used in task instructions

  B A meeting goes on for too long for participants to pay attention to everything

  C An email sent to all employees using IT jargon

  D The sender of an email has not included details of the location of the meeting

  E A manager is constantly dealing with queries from subordinates and misses a meeting

  (b) occurs when an individual thinks that they have been wrongly treated by a colleague or supervisor. Which of the following correctly fills the blank?

  A Indirect discrimination

  B Direct discrimination

  C A grievance

  (c) The meaning of a message is lost at the coding and decoding stage. Which of the following is the correct term for this loss of meaning?

  A Feedback

  B Distortion

  C Noise

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• 5 (a) On 1 August, the financial controller of XYZ Co is told it is her responsibility to let everyon

   (a) On 1 August, the financial controller of XYZ Co is told it is her responsibility to let everyone in the finance department know about a compulsory meeting to be held on 15 September.The financial controller sends an email to all members of the finance department, informing them about the time, date, place and purpose of the meeting. The email is sent on 13 September. Which of the following desirable qualities of formal communication is lacking in this scenario?

  A Clarity

  B Recipient

  C Medium

  D Timing

  (b) Which three of the following statements about informal communication are true?

  A The grapevine operates outside the place of work

  B Information is not divulged randomly

  C It can bypass secretive management

  D The grapevine fills a gap created by an ineffective formal communication system

  E It is less current than formal communication

  F It relates to internal politics

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• 6 (a) Is each of the following either A Data B Information (i) Completed questionnaires for market

   (a) Is each of the following either

  A Data

  B Information

  (i) Completed questionnaires for market research

  (ii) Company website page

  (iii) Calculations showing whether an investment is profitable

  (iv) A individual employee's test score

  (v) Variance reports for a department manager

  (vi) The average employee assessment grade for a company

  (b) A five-year cash forecast would be classified as which of the following levels of information?

  A Operational

  B Management

  C Strategic

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• 7我国现行法律允许企业法人成为合伙企业的合伙人。( )
  我国现行法律允许企业法人成为合伙企业的合伙人。( )
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• 8被聘任的合伙企业的经营管理人员，超越合伙企业授权范围履行职务，或者在履行职务过程中因故意或者重大过失给合
  被聘任的合伙企业的经营管理人员，超越合伙企业授权范围履行职务，或者在履行职务过程中因故意或者重大过失给合伙企业造成损失的，依法承担赔偿责任。( )
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• 9合伙企业的原始财产是全体合伙人“实际缴纳”的财产。( )
  合伙企业的原始财产是全体合伙人“实际缴纳”的财产。( )
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• 10Which one of the following statements is a criticism of absolutism? A It is based on a fundamental

  Which one of the following statements is a criticism of absolutism?

  A It is based on a fundamental contradiction

  B It takes no account of changing norms in society

  C It leads to a culture of anything goes

  D It promotes the pursuing of short-term selfish desires

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