2022年ACCA英国注册会计师考试密押卷带答案167
103页1、2022年ACCA英国注册会计师考试密押卷带答案1. 单选题 Diane carries out routine processing of invoices in the purchasing department of L Co. Joanne is Dianes supervisor. Lesley is trying to decide how many staff will be needed if some proposed new technology is implemented. Tracey is considering the new work that L Co will be able to offer and the new markets it could enter, once the new technology is well established. Which member of L Co carries out tactical activities? A DianeB JoanneC LesleyD Tracey考点 Chapter6Orga
2、nisationalcultureandcommittees解析 Rationale: Diane and Joanne work at operational level as they are concerned with routine activities. Lesley is at anintermediate level and is managing resources. She is therefore part of tactical management. Tracey is concerned withdirection setting for the business and is therefore part of strategic management.2. 单选题 Which of the following items could appear on the credit side of a receivables ledger control account? 1 Cash received from customers 2 Irrecoverabl
3、e debts written off 3 Increase in allowance for receivables 4 Discounts allowed5 Sales6 Credits for goods returned by customers7 Cash refunds to customers A 1, 2, 4 and 6B 1,2, 4 and 7C 3, 4, 5 and 6D 5 and 7考点 Chapter14Controlaccounts解析 Sales and refunds are posted on the debit side, changes in the allowance for receivables do notappear in the control account.3. 单选题 The use of uninterruptible (protected) power supplies is a method of protecting data and IT systems from what sort of security thr
4、eat? A Accidental damageB WeatherC Hacking考点 Chapter9Control,securityandaudit解析 Rationale: This should be straightforward if you think through what the potential threats involve.Lightning strike or electricalstorms are a key cause of power supply failures and surges which may effect computer functions. Fire and accidental damage are also physical threats to data and equipment. Hacking is a non-physical threat involving unauthorised access to data (possibly resulting in data theft or destruction)
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