2020年ACCA 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 21:32:54
【Questions】
7 If a member of the accounts team sends a report directly to the head of human resources, what type of communication is
this?
A.Vertical
B.Horizontal
C.Diagonal
8 It has been discovered that the financial accounts of PQR Co included a deliberately understated depreciation figure that
gave a misleading impression of the company's performance to its shareholders.
The potential consequence of this is which of the following?
A.The internal auditor may be sued by the shareholders for negligence
B.The directors may be prosecuted for fraud
C.The audit committee may be sued for misrepresentation
D.The company may be prosecuted as a separate legal entity
9 In the country of Arcadia all adults are classifed as employable. Children are ineligible for employment. The death rate
for children is very low and may be ignored for demographic purposes. Birth rates and death rates are quoted as per
thousand of the population as a whole.
Which of the following will yield the largest increase in the number of employable people in the long term?
A.A birth rate of 10 per thousand and a death rate of 12 per thousand
B.A birth rate of 9 per thousand and a death rate of 10 per thousand
C.A birth rate of 10 per thousand and a death rate of 9 per thousand
D.A birth rate of 12 per thousand and a death rate of 10 per thousand
【Answers】
7 Diagonal Diagonal communication occurs between people in different departments and of different ranks.
8 The directors may be prosecuted for fraud The directors are responsible for the production of the financial accounts and
have to take responsibility for any errors. As the accounts have been deliberately manipulated to give a misleading
impression, the directors may be prosecuted for fraud.
9 A birth rate of 12 per thousand and a death rate of 10 per thousand The largest increase in the long term will occur if the
birth rate is 12 per thousand and the death rate is 1 per thousand.
湘公网安备:43011102000856号 
点击加载更多评论>>