ACCA考试 F1第三十一章试题练习（2）

发布时间：2020-08-15

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1.Which of the following statements is true of a \'progressive tax\'.

A It takes a higher proportion of a poor person\'s salary than of a rich person\'s.

B It takes the same proportion of income in tax from all levels of income.

C It takes a higher proportion of income in tax as income rises.

答案：C

2. In employment protection law, which of the following would constitute unfair dismissal?

A Dismissal because the employer has ceased to carry on the business

B Dismissal because the employer has relocated the place of work

C Dismissal because demand for the type of work done by the employee(s) is expected to decline

D Dismissal because the employee is pregnant

答案：D

3.Various groups of people might be interested in financial information about an organisation, for various reasons. Match up each of the following groups with the primary nature of their interest in financial information. Groups Interest

(i) Shareholders 1 Ability to maintain and repay loans

(ii) Financiers 2 Potential social contributions and impacts

(iii) Employees 3 Management stewardship

(iv) Public 4 Attainment of performance objectives

A (i)2, (ii)4, (iii)1, (iv)3

B (i)4, (ii)3, (iii)2, (iv)1

C (i)1, (ii)2, (iii)3, (iv)4

D (i)3, (ii)1, (iii)4, (iv)2

答案：D

4. The website of a university contains a dedicated site for academic researchers, giving them access to the university\'s archived material, if they register and obtain a password to enter the site. Of which type of network is this an example?

A Internet

B Intranet

C Extranet

答案：C

5.Which of the following is a feature of an ineffective job advertisement?

A It narrows the pool of people who might go on to apply for the job

B It provides all information necessary to make an application

C It maximises the attractiveness of the job and organisation to potential applicants

D It is relevant and appropriate to the nature of the job and the desired applicants

答案：C

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(ii) ‘job description’. (4 marks)

正确答案：
(ii) On the other hand, the job description is based on information gathered from a job analysis and defines the position and role
that has to be fulfilled. It is a statement of the component tasks, duties, objectives and standards. It describes the purpose
and relationships of the specific job together with the physical, social and economic factors which affect it. Fundamentally, it
describes the job to be done.

(ii) Identify and explain the principal audit procedures to be performed on the valuation of the investment

properties. (6 marks)

正确答案：
(ii) Additional audit procedures
Audit procedures should focus on the appraisal of the work of the expert valuer. Procedures could include the following:
– Inspection of the written instructions provided by Poppy Co to the valuer, which should include matters such as
the objective and scope of the valuer’s work, the extent of the valuer’s access to relevant records and files, and
clarification of the intended use by the auditor of their work.
– Evaluation, using the valuation report, that any assumptions used by the valuer are in line with the auditor’s
knowledge and understanding of Poppy Co. Any documentation supporting assumptions used by the valuer should
be reviewed for consistency with the auditor’s business understanding, and also for consistency with any other
audit evidence.
– Assessment of the methodology used to arrive at the fair value and confirmation that the method is consistent with
that required by IAS 40.
– The auditor should confirm, using the valuation report, that a consistent method has been used to value each
property.
– It should also be confirmed that the date of the valuation report is reasonably close to the year end of Poppy Co.
– Physical inspection of the investment properties to determine the physical condition of the properties supports the
valuation.
– Inspect the purchase documentation of each investment property to ascertain the cost of each building. As the
properties were acquired during this accounting period, it would be reasonable to expect that the fair value at the
year end is not substantially different to the purchase price. Any significant increase or decrease in value should
alert the auditor to possible misstatement, and lead to further audit procedures.
– Review of forecasts of rental income from the properties – supporting evidence of the valuation.
– Subsequent events should be monitored for any additional evidence provided on the valuation of the properties.
For example, the sale of an investment property shortly after the year end may provide additional evidence relating
to the fair value measurement.
– Obtain a management representation regarding the reasonableness of any significant assumptions, where relevant,
to fair value measurements or disclosures.

(c) State one advantage to a business of keeping its working capital cycle as short as possible.

(2 Marks)

正确答案：
(c) The advantage to a company of keeping its working capital cycle short is that fewer resources are tied up in working capital,
thus freeing them for other purposes.
(Other answers considered on their merits)

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