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】

　　3.X plc has a bad debt policy whereby aged receivables who are obviously not going to pay,are written off.The financial accountant does not enforce this policy.

　　This might be fraudulent insofar as it creates which of the following effects?

　　A It removes funds from the business

　　B It results in the understatement of profits and net assets

　　C It results in the overstatement of profits and net assets

　　D It results in the intentional overstatement of profits and net assets

　　4.Dishonesty is a........................................to act in ways which contravene accepted ethical,social,

　　organisational or legal norms for fair and honest dealing.

　　Which word correctly completes this statement?

　　A Motivation

　　B Pre-disposition

　　C Opportunity
　　答案：

　　3.D

　　Rationale:One form of fraud is the intentional misrepresentation of the financial position of the business.Bad debt policy may be unenforced deliberately,in order to overstate profits.

　　4.B

　　Rationale:This is an important distinction in making sense of the three prerequisites for fraud:dishonesty(a willingness to act dishonestly),motivation(an incentive or reason to act dishonestly)and opportunity(an opening to act dishonestly).