Which one of the following contains business risks that may impact on the production of financial statements?
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1 .甲公司投资某一项目，造成大量现金流流出，但未来回报丰厚。现有公司先前发行的债券到期，甲公司无法履行偿还义务，为此，甲公司说服债权人将债券转化为公司的股权，根据上述材料，以下说法中正确的有（ ）。
A 该公司具有偿债能力，其债务重组原则不同于有破产可能的公司 B 该公司的重组方式采用的是债转股 C 该公司还可采取的重组方式为管理命令 D 该公司实现了不同类型资本组合方式的改善和资金可用时间
2 .“What if analysis” is most commonly used with which one of the following software packages?
A Spreadsheets B Database management systems C Word processing D Graphics presentation
3 .What is the key role of accounting in purchasing?
A To compare prices B To choose suppliers C To maintain margins D To procure raw materials and services
4 .Which one of the following are all components of an internal control framework?
A Control environment, governance and management functions, sharing of information B Control environment, risk assessment, control activities C Governance and management functions, administrating and accounting controls, control activities D Governance and management functions, control activities, f...
5 .What does the mnemonic “CAVE” stand for?
A Communication, attention, value for money, expertise B Concise, accurate, valid, economic C Complete, accurate, valid, existence D Correct, available, valid, existence
7 .An accounting system consists of_____ , _____and ____ to enable ____ , ___ . and____ of the records and information necessary to satisfy reporting objectives. Which words, in correct order, correctly complete this sentence?
A infrastructure, processes, data; initiation, material, reporting B software, data, information; reporting, accountability, audit C physical environment, computer systems, people; recording, reporting, accountability D hardware, procedures, controls; translate, initiate, transfer
8 .Which one of the following correctly categorises authorisation, segregation of duties and passwords?
A Corrective controls B Detective controls C Preventative controls
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A Reliance B Unauthorised access C Segregation of duties D Physical control
10 .Application controls typically operate at a business level. They can be____ or____ in nature and are designed to ensure the______ of the accounting records and information. Which words, in correct order, correctly complete this sentence?
A integrative, detective, objectivity B preventive, detective, integrity C preventive, detective, initiative D detective, manipulated, integrity
