2020年F1考试选择题：有关公司财务的相关考题
来源：长理培训发布时间：2020-03-06 18:40:24
【Questions】
7 Which TWO of the following sources of financial information about a company are external reports?
A. Budgets
B. Statement of cash flows
C. Statement of profit or loss
D. Variance reports (2 marks)
8 A junior accountant has been placed in a situation which she thinks presents her with an ethical dilemma.
Which of the following would NOT be a suitable question for the accountant to ask herself when resolving her ethical
dilemma?
A. Have I considered all the parties who may be affected by my decision?
B. Could I defend my decision in the face of public scrutiny?
C. Am I being loyal to my manager?
D. Would an informed third party think my decision is fair? (2 marks)
9 Desmond works as part of a team. Whilst he is very good at turning ideas into practical solutions, he can be somewhat
inflexible and slow to respond to new opportunities.
Which of Belbin's team roles best describes Desmond?
A. Implementer
B. Plant
C. Monitor-Evaluator (1 mark)
【Answers】
7 Statement of profit or loss and Statement of cash flows The main reports a company produces for external purposes are
the financial statements. The main financial statements are the statement of profit or loss, the statement of financial
position and the statement of cash flows. Budgets and variance reports are internal reports which companies prepare to
help them run and manage their business.
8 Am I being loyal to my manager?
When faced with an ethical dilemma an individual needs to consider three aspects: Transparency: do I feel comfortable with
others knowing about my decision; is my decision defensible? Effect: have I considered all parties who may be affected
by the decision, and have I taken into account all factors or mitigating circumstances?
Fairness: would a reasonable third party view my decision as fair?
Loyalty to a manager is not an appropriate question to ask because it might have been the individual's managerthat placed
them in the ethical dilemma in the first place.
9 Implementer The implementer is disciplined and reliable, conservative and efficient. Strengths and weaknesses are exactly
as described for Desmond.
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