Which of the following statements about IAS 20 Accounting for Government Grants and Disclosure of Government Assistance are true? (i) A government grant related to the purchase of an asset must be deducted from the carrying amount of the asset in th

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• 1In the context of improving organisational communication, which of the following would be helpful me

  In the context of improving organisational communication, which of the following would be helpful measures in addressing the problem of information overload on managers?

  A Using email

  B Introducing reporting by exception

  C Holding regular staff meetings

  D Speed reading training for managers (2 marks)

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• 2Which of the following functions are fulfilled by a goods received note (GRN)? (i) Provides informa

  Which of the following functions are fulfilled by a goods received note (GRN)?

  (i) Provides information to update the inventory records on receipt of goods

  (ii) Provides information to check the quantity on the supplier's invoice

  (iii) Provides information to check the price on the supplier's invoice

  A. (i) and (ii) only

  B. (i) and (iii) only

  C. (ii) and (iii) only

  D. (i) only

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• 3A spreadsheet is unlikely to be used for which of the following tasks? A.Cash flow forecasting B.

  A spreadsheet is unlikely to be used for which of the following tasks?

  A.Cash flow forecasting

  B. Monthly sales analysis by market

  C. Writing a memo

  D. Calculation of depreciation

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• 4Which of the following are common applications of spreadsheets used by management accountants? (i)

  Which of the following are common applications of spreadsheets used by management accountants?

  (i) Variance analysis

  (ii) Cash flow budgeting and forecasting

  (iii) Preparation of financial accounts

  A. (i) and (ii) only

  B. (i) and (iii) only

  C. (ii) and (iii) only

  D. (i), (ii) and (iii)

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• 5Six years ago material M cost $10 per kg and the price index most appropriate to the cost of materia

  Six years ago material M cost $10 per kg and the price index most appropriate to the cost of material M was 130. The same index now stands at 510.

  What is the best estimate of the current cost of material M per kg?

  A. $2.55

  B. $29.23

  C. $39.23

  D. $51.00 (2 marks)

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• 6Victor Vroom's 'expectancy theory 1 is an example of which type of motivational theory? A Content t

  Victor Vroom's 'expectancy theory 1 is an example of which type of motivational theory?

  A Content theory

  B Process theory

  C Hierarchy theory

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• 7Which of the following statements about outsourcing is true? A In order to maintain control, the or

  Which of the following statements about outsourcing is true?

  A In order to maintain control, the organisation should outsource activities in areas of its own core competence.

  B Outsourcing to external contractors harnesses specialist expertise, but at the cost of lost economies of scale.

  C Outsourcing carries commercial and reputational risks. (1 mark)

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• 8下列关于银行卡清算市场的说法中正确的是( )。 A.目前外资企业暂不能申请在中国境内设立银行卡清算机构 B

  下列关于银行卡清算市场的说法中正确的是( )。

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  B.申请成为银行卡清算机构的，注册资本不低于1亿元人民币

  C.申请成为银行卡清算机构的，注册资本不低于5亿元人民币

  D.目前中国银联股份有限公司是唯一经国务院同意，由中国人民银行批准设立的银行卡清算机构

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• 9根据支付结算法律制度的规定，甲公司在本地P银行开立基本存款账户，申请单位银行卡的凭据是( )。 A.法人授权委

  根据支付结算法律制度的规定，甲公司在本地P银行开立基本存款账户，申请单位银行卡的凭据是( )。

  A.法人授权委托书

  B.营业执照

  C.资信证明

  D.开户许可证

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• 10下列关于非居民企业从事国际运输业务税收管理的说法中，错误的是(　)。 A、非居民企业以程租方式出租船舶取

  下列关于非居民企业从事国际运输业务税收管理的说法中，错误的是(　)。

  A、非居民企业以程租方式出租船舶取得收入的经营活动不属于国际运输业务

  B、非居民企业以程租方式出租船舶取得收入的经营活动属于国际运输业务

  C、非居民企业以期租方式出租船舶取得收入的经营活动属于国际运输业务

  D、非居民企业以湿租方式出租飞机取得收入的经营活动属于国际运输业务

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