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2015年12月份ACCA考试真题模拟练习附答案

发表时间:2015-08-21 来源:
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1 What is the primary responsibility of the external auditor?
A To verify all the financial transactions and supporting documentation of the client
B To ensure that the client’s financial statements are reasonably accurate and free from bias
C To report all financial irregularities to the shareholders of the client
D To ensure that all the client’s financial statements are prepared and submitted to the relevant authorities on time

2 Marcus is charged with the leadership of a multi-disciplinary work team to oversee the development of a new accounting system. He determines that he must ensure that he has representatives from each of the sections in the finance directorate. He finds that the team starts to work well but gradually fails to deliver viable options. The meetings deteriorate into arguments as to who is responsible for what. There is no clear sense of direction. No one seems to take responsibility for the investigation of new options. No one seems to be assessing progress at each meeting.
Marcus may or may not be responsible for the following failures:
1. Failure to ensure effective team management
2. Failure to allow the team enough time to develop
Which failures is Marcus responsible for?
A 1 only
B 2 only
C Neither failure
D Both failures

3 Wasim is the Customer Services Manager in a large leisure park. The forthcoming weekend is going to be the busiest of the year, as it is a public holiday. Wasim has to cope with several absentees, leaving him short-staffed in public areas of the park. His manager has told him that he expects him to catch up with some administrative reports that were due last week. Wasim also has to arrange for six new staff to be trained, who will be arriving imminently.
In order to manage his workload most effectively, what should Wasim do?
A Prioritise the tasks in relation to the most important business outcomes
B Deal with the reports that the manager insists be prepared
C Train the new recruits
D Carry out some of the work that the absentees would normally do

4 In order to discharge their duties ethically, finance directors must ensure that the information published by their organisations provides a complete and precise view of the position of the business, without concealing negative aspects that may distort the reader’s perception of its position.
This duty describes which of the following ethical principles?
A Probity
B Honesty
C Independence
D Objectivity

5 Which of the following is a purpose of the International Federation of Accountants?
A Agreement of legally binding financial reporting standards across all member accountancy organisations
B Prevention of international financial crimes, such as money laundering and insider dealing
C Promotion of ethical standards in all member organisations
D Development of universally applicable detailed rules to deter inappropriate behaviours

Answers
1 B The external auditor has to ensure that the financial statements of the organisation truly reflect the activities of the business in the relevant accounting period. This assessment should be independent and therefore free from subjectivity on the part of the management of the client organisation.

2 A The team leader has allowed the team to develop as they were performing well initially, but because of the later failures, has clearly failed to manage the team effectively overall.

3 A An employee with a range of tasks or objectives to achieve and pressures to achieve them to set deadlines, should always prioritise tasks in accordance to business importance. Deciding on other criteria such as pressure applied by colleagues,whether someone is absent or not or simply because a task is urgent may damage wider business objectives.

4 D A professional accountant acting in accordance with fundamental ethical principles is demonstrating objectivity when they give a complete and precise view, which by implication means that negative aspects should not be concealed or positive aspects accentuated.

5 C IFAC has no legal powers against businesses, nor does it set financial reporting standards. It is an accounting association member body which promotes educational and ethical standards of behaviour amongst its member bodies, through a code of ethics and behaviour, but does not prescribe detailed rules on this.

以上试题是否帮助到大家了解到ACCA的知识点呢?希望大家在备考中可以坚持下来,用自己的毅力战胜备考中的一切困难,不经历风雨怎能见彩虹,相信大家一定可以顺利通过考试,取得优异的ACCA考试成绩

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