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ACCA AB Chapter 7在线小节测试


ACCA AB Chapter 7 – Accountancy, accounts and auditors – 问题部分,ACCA AB 第七章小节测试,满分30分,每题五分,建议35分钟内做完。

1、What are the ACCA's FIVE fundamental ethical principles?

A、Integrity

B、Professional competence and due care

C、Objectivity

D、Risk management

E、Professional behaviour

F、Confidentiality

G、Honesty

H、Expeditin


2、Which FOUR of the following are characteristics of management accounts?

A、Look forward and backwards

B、External use

C、Comply with accounting standards

D、Internal use

E、Not regulated

F、Historical information only

G、Not audited

3、Financial statements consist of:

A、Directors' report, statement of financial position, income statement, notes, cash flow statement .

B、Statement of financial position, income statement, notes, cash flow statement,statement of reserves and audit report.

C、Directors' report, statement of financial position, income statement, notes, audit report.

D、Statement of financial position, income statement, notes, cash flow statement,statement of reserves


4、Which body is responsible for issuing the ethical guide for accountants?
 
A、IAASB

B、IESBA

C、GAAP

D、 PIOB

5、Is the following statement true or false?
Internal auditors have their work defined by statute and report to
shareholders on matters relating to internal control.

A、True

B、False


6、Audit reports refer to TWO qualities that should be possessed by financial statements. These are:

A、Correct

B、Fair

C、Transparent

D、True

E、Accurate

答案部分可以扫码获取,为了更好的达到测试效果,不在问题部分公开答案。

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