ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-92.docx

PAGE 1 ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-92 7.1 (a) The following are reasons why people might be interested in financial information about a large public company. A Assessing how effectively management is running the company B To advise clients C To assess tax payable by the company D To assess the ability of the company to pay its debts For each of the following users of financial information, select the appropriate reason for wanting. the information form the list above: (i) Suppliers (ii) Tax authorities (iii) Shareholders (iv) Financial analysts (2 marks) (b) Only businesses need to prepare financial statements. Is this statement true or false? (c) The statement of financial position must give view of the company at the end of the financial year. Which of the following correctly fills the blank? A an informative B a true and fair C a GAAP compliant 答案： (a) (i) D (ii) C (iii) A (iv) B (b) False Charities and public sector organisations also need to prepare accounts. (c) B True and fair is usually taken to mean accurate and not misleading. 7.2 (a) QRT Co has just implemented a new computerised accounting package and also reinforced some of its accounting controls. The new system has the following features 1. All accounting entries must balance or they cannot be entered. 2. A module exists so that non-current asset purchases can be authorised by the relevant member of management. 3. Users are set up with passwords in order to login to the system. 4. An audit trail is produced so all transactions can be traced to the time of posting and the individual who entered them. For each of the following controls, identify if they are A Discretionary B Non-discretionary (i) Balancing of accounting entries (ii) Authorisation of non-current asset purchase (iii) Password access to the system (iv) Review of the audit trail (2 marks) (b) audit is based on testing and evaluating the internal controls of an organisation. Which of the following correctly fills the blank? A An o