基础学习会计师与企业2017-ellen luo2602全讲练习f1 lx1301.pdfVIP

Session13FinancialSystem,ProceduresandITApplications

一、单项选择题

1、Asystemisagroupofinteracting,interrelatedorinterdependentelementsinplace

tosupport

aframeworkofpoliciesandprocedures.

IsthisstatementTrueorFalse?

A、True

B、False

2、Toensurethat________achievetheirobjectives,___________shouldbeformally

developedbymanagementtobeappliedineachsystem.

Whichwords,incorrectorder,correctlycompletethissentence?

A、Procedures,policies

B、Policies,procedures

C、s,plans

D、Systems,policiesandprocedures

3、Whichofthefollowingstagesofapurchasecycleareinthecorrectorder?

A、Purchaseorder,purchaserequisition,goodsreceived,paymentmade

B、Purchaserequisition,purchaseorder,goodsreceived,paymentmade

C、Purchaseorder,goodsreceived,purchaserequisition,paymentmade

D、Purchaseorder,paymentmade,goodsreceived,purchaserequisition

4、Theoverallobjectiveof________istoensureallgoodsandservicesdispatchedare

correctly

__________andprocessed.

Whichwords,incorrectorder,correctlycompletethissentence?

A、Sales,invoiced

B、Logistics,handled

C、Marketing,researched

D、Payroll,managedbypeople

5、Inaclassicinventorysystem,regularinventorycountstakeplaceandrequire

computerised

systems.Incontrast,inaperpetualinventorysystem,annualinventorycountstakeplace

the

samedayofeveryyear.

IstheabovestatementTrueorFalse?

A、True

B、False

6、Whichofthefollowingcontainsacorrectlistofinventorycategories?

A、Work-in-progress,incompletegoods,finishedgoods

B、Un-processedmaterials,finishedgoods,processedmaterials

C、Rawmaterials,workinprogress,finishedgoods

D、Uncompletedgoods,finishedmaterials,goodsheldfor