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ACCA考試真題練習(xí)

1、Consider the following statements:

i.Not-for-profit organizations(NFPs)have varied objectives,which depend on the needs of their members or the sections of society they were created to benefit.

ii.The primary objective of government-funded organizations is to reduce costs of their operations and thus minimize the burden on tax payers.

Which of these statements is/are correct?

A.(i)Only

B.(ii)Only

C.Both

D.Neither

Answer：A

NFPs may have radically different objectives-a charity may aim to help,say,animals under threat of extinct ion while a hospital may wish to treat its patients as effectively as possible.Government funded organizations are usually concerned with providing basic government services.This does not always involve minimizing the costs of their operations.

2、The following statements refer to qualities of good information:

(i)It should be communicated to the right person.

(ii)It should always be completely accurate before it is used.

(iii)It should be understandable by the recipient.

Which of the above statements are correct?

A.(i)and(ii)only

B.(i)and(iii)only

C.(ii)and(iii)only

D.(i),(ii)and(iii)

Answer：B

The information should be sufficiently accurate given time and cost constraints.Managers should be made aw are of the degree of accuracy of the information.

3、Which of the following user groups require the most detailed financial information?

A.The management

B.Investors and potential investors

C.Government agencies

D.Employees

Answer：A

Management require very detailed information in order to make informed decisions with regard to operations(e.g.whether to shut down a particular product line or source new suppliers).

Other parties need far less detail:

Investors are interested in profitability and the security of their investment.

The government is interested in profits(for tax purposes)and sales performance(in order to assess how the economy is performing).

Lenders are interested in whether a business is solvent and able to repay their debt.

4、Which of the following would NOT be regarded as persuasive precedent by a judge within the Court of Appeal?

A.Decisions of lower courts

B.Decisions of the Supreme Court

C.Obiter dicta statements

Answer：B

Decisions of the Supreme Court are binding on the Court of Appeal.

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