快速查题-ACCA英国注册会计师试题

Chapter1-4

Chapter5-8

Chapter9-11

Chapter12-14

Chapter15-17

Chapter18-19

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Which of the following statements about an organisation chart is not true?

An organisation chart provides a summary of the structure of a business.

An organisation chart can improve internal communications within a business.

An organisation chart can improve employees' understanding of their role in a business.

An organisation chart can indicate functional authority but not line authority within

Which of the following is a correct definition of 'span of control'?

The number of employees subordinate in the hierarchy to a given manager

The number of levels in the hierarchy 'below' a given manager's

The number of employees directly responsible to a manager

Which of the following terms is not used by Mintzberg in his description of organisational structure?

Strategic apex

Support base

Technostructure

Operating core

Y plc is a growing organisation which has recently diversified into a number of significant new product markets. It has also

recently acquired another company in one of its overseas markets.What would be the most appropriate form of organisation

for Y plc?

Geographical departmentation

Divisionalisation

Functional departmentation

What element of a database system is represented by the question mark in the above diagram?

Database administrator

Electronic point of sale system

Data storage

Database management system

Which of the following statements about data security is not true?

Loss or corruption of data is almost always non-deliberate

New staff in particular pose a threat

It is impossible to prevent all threats cost-effectively.

Smoke detectors are a form of data protection.

Office Automation Systems are designed mainly to increase the of data and information workers.Which word correctly

completes this sentence.

Productivity

Flexibility

Decision-making capability

Which of the following user groups of financial and accounting information are likely to need, and have access to, this

information most?

Managers of the company

Shareholders of the company

Financial analysis advisers

To whom should the internal audit department of an organisation report?

The Finance Director

The audit committee of the board of directors

The shareholders

Which of the following statements, in the context of computerised accounting systems, is not true?

A database is a structured, centralised pool of data which can be accessed by a number of

applications.

A spreadsheet is particularly useful for creating financial models.

Computerised systems reduce the risk of errors in financial calculations

Information and Communication Technology (ICT) systems are more efficient than manual

systems for any task an accountant may have to perform.