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.(a)The following are reasons why people might be interested in financial information about a large public company.

　　A Assessing how effectively management is running the company

　　B To advise clients

　　C To assess tax payable by the company

　　D To assess the ability of the company to pay its debts

　　For each of the following users of financial information,select the appropriate reason for wanting the information form the list above:

　　(i)Suppliers

　　(ii)Tax authorities

　　(iii)Shareholders

　　(iv)Financial analysts

　　(b)Only businesses need to prepare financial statements.Is this statement true or false?

　　(c)The statement of financial position must give

　　view of the company at the

　　end of the financial year.

　　Which of the following correctly fills the blank?

　　A an informative

　　B a true and fair

　　C a GAAP compliant

　　2.(a)QRT Co has just implemented a new computerised accounting package and also reinforced some of its accounting controls.The new system has the following features

　　1.All accounting entries must balance or they cannot be entered.

　　2.A module exists so that non-current asset purchases can be authorised by the relevant member of management.

　　3.Users are set up with passwords in order to login to the system.

　　4.An audit trail is produced so all transactions can be traced to the time of posting and the individual who entered them.

　　For each of the following controls,identify if they are

　　A Discretionary

　　B Non-discretionary

　　(i)Balancing of accounting entries

　　(ii)Authorisation of non-current asset purchase

　　(iii)Password access to the system

　　(iv)Review of the audit trail

　　(b)audit is based on testing and evaluating the internal controls of an organisation.

　　Which of the following correctly fills the blank?

　　A An operational

　　B A transactions

　　C A systems

　　(c)A control system consisting of sufficient controls will be entirely effective.Is this statement true or false?
　　答案：

　　1.(a)(i)D Suppliers will want to know whether the company is able to pay its debts.

　　(ii)C Tax authorities want to assess whether tax paid is adequate for the level of profits.

　　(iii)A Shareholders want to assess the effectiveness of management in performing its stewardship function.

　　(iv)B Financial analysts need information to advise investors whether to invest or not.

　　(b)False Charities and public sector organisations also need to prepare accounts.

　　(c)B True and fair is usually taken to mean accurate and not misleading.

　　2.(a)(i)B This control is built in to the system

　　(ii)A This control can be bypassed so is discretionary

　　(iii)B This control is built in to the system

　　(iv)A This control can be bypassed so is discretionary

　　(b)C Operational audits can be concerned with any sphere of a company's activities and a transactions audit aims to detect fraud.

　　(c)False The existence of the controls is not enough.The controls also need to be applied properly and honestly in order for them to be effective.