今天给大家带来的每日一练，是来自ACCA考试模拟题：记得做完在下拉看答案哦~

　　【ACCA选择题】

　　1.What is the term given to a method of fraud in the accounts receivable area,by which cash or cheque receipts are stolen,and the theft concealed by setting subsequent receipts against the outstanding debt?

　　A Collusion

　　B Misrepresentation

　　C Teeming and lading

　　2.Which of the following activities create vulnerability to fraud?

　　(i)Calculating payslips

　　(ii)Preparing delivery notes

　　(iii)Paying supplier invoices

　　(iv)Meeting budgets and performance targets

　　A(iii)only

　　B(i)and(iii)only

　　C(i)and(ii)only

　　D(i),(ii),(iii)and(iv)
　　答案：

　　1.C

　　Rationale:Collusion is working with another party(eg customers or suppliers)to commit fraud.Misrepresentation is stating that something is so,when it is not,in order to mislead(eg overstating profits).

　　2.D

　　Rationale:Payslips can be deliberately miscalculated to pay extra amounts.Staff may collude with customers to under-record quantities of despatched goods on delivery notes so the customer pays less:conversely,employees may collude with suppliers to pay invoices for larger quantities than were actually delivered.Option(iv)may have made you hesitate:it seems such a positive,desirable thing!However,profits in excess of target may be siphoned off,with less scrutiny once targets have been met.