Whichoneofthefollowingisapoten-2021年度重庆市会计人员继续教育网在线培训会计考试参考答案

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Whichoneofthefollowingisapotentialadvantageofcentralisation?

A、Lossofcontrolbyseniormanagement

B、Riskreductioninrelationtostrategicdecision-making

C、Moreaccountabilityatlowerlevels

D、Improveddelegationofdecisionmakingacrosstheorganisation

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答案解析:Aisadisadvantageofdecentralisation,C&Dareadvantagesofdecentralisation.

Howmightaquantitydiscountpurchasefraudbeperpetratedatacompany?

A、Staffcolludewiththecompany’ssuppliers

B、mployeescolludewiththecompany’scustomers

C、Salesmanagerreducesthepricechargedtoacustomer

D、mployeeunder-recordsquantitiesofgoodsreceived

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答案解析:Theonlyonethatlinksthecompany’sstafftothesuppliers.Aquantitydiscountfraudusuallymeansthatthediscountsforquantitiespurchasedaretakenbeforebeingearned,e.g.discountsgivenforpurchasesof10,000itemsormorear

Whenacompany’sboarddiscussedthepossibleintroductionofaCodeofEthicsandConduct,

A、Normative

B、Instrumental

C、Teleological

D、goism

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答案解析:Normativeimpliesthemoralandrightthingtodoregardlessofthesituationortheimpactonprofits.Instrumentalimpliesonlydoingtheactionifitwouldincreasetheprofits,teleologicalimpliesaconsequentialistapproachbased

Whichofthefollowingisoneofthekeyobjectivesoftherulesofprocedureforcommittees?

A、Toensurethatallcommitteemembershaveanequalopportunitytoaddressthecommittee

B、Toensurethatthelevelofformalitymatchestheimportanceofthetopicunderdiscussion

C、Toensurethatagendaitemsaredealtwithexpeditiously

D、Tofacilitatethesmoothrunningofacommittee

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答案解析:A,BandCaresubsetsofD.

Whichoneofthefollowinggroupingsmaybeconsideredasconnectedstakeholdersofacompany?

A、Nationalgovernment,localcommunity,shareholders

B、irectors,employees,shareholders

C、Localgovernment,customers,suppliers

D、ebentureholders,suppliers,banks

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答案解析:Thesestakeholders,whilstexternal,havealink(usuallythroughcontract)withthecompanyandarethusconnectedstakeholders.Shareholdersandcustomersarealsoconnected,buttheotherstakeholderswithintheirgroupingsaren

Johnalwaysemphasisesthatheachievesthroughusingconcreteobjectivesandsettinghigh

A、Petr

B、John

C、arol

D、Olga

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答案解析:Carolismoreperson/peopleorientated,PetrisshowingabosscentredapproachwhilstOlgaismovingtowardsasubordinateapproach(AshridgeManagementCollege).OnlyJohnisshowingspecifictraitstotaskorientation(BlakeandMo

WhichofthefollowingarethreeofthefundamentalprinciplesoftheACCACodeofEthics?

A、Integrity,confidentiality,objectivity

B、Integrity,confidentiality,independence

C、onfidentiality,professionalbehaviour,continuingeducation

D、Independence,continuingeducation,indemnityinsurance

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答案解析:Remember,independenceisNOTafundamentalprinciplebutrelatestoobjectivity.Youcannotbeobjectiveifyouarenotindependent.

Whichofthefollowingdistinguishesaprofessionfromanoccupation?

A、Governancebythelaw,universityeducation

B、Tradeagreement,minimumapprenticeshipoffiveyears

C、Governancebyaprofessionalassociation,compliancewithanethicalcode

D、ompliancewithanethicalcode,consultancycontracts

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答案解析:Takingprofessionalaccountancyasanexample,theACCAistheprofessionalassociationandwhichhasasetofprofessionalrulesincludingethicsandconduct.

WhichofthefollowingwouldnormallybeconsideredaspartoftheroleofaChair?

A、Takingminutesofthemeeting

B、ealingwithcorrespondence

C、Issuingnoticeof,andtheagenda,tothemeeting

D、pprovingandsigningofftheminutesofameeting

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答案解析:Therestarefunctionsofthecommitteesecretary.

Manygovernmentsindevelopedcountriesareconcernedabouttheincreasingcostsofsupporting

A、Increasingbirthrateanddeceasingmortalityrate

B、ecreasingmortalityrateanddecliningbirthrate

C、Increasingmortalityrateanddecreasingbirthrate

D、alancedbirthanddeathrates

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答案解析:Theproblemdescribedariseswithanetdecliningpopulationcausedbylowerbirthrates(despitethepopulationlivinglonger)thusapensionfundshortfalltosupportanincreasingagingpopulation.Basically,fewerpeoplepayingpe