ellen luo習題2019年cpa聯(lián)盟f1 jy0401正確答案oresubjective

PastExamWhichofthefollowingaresubstantivetestsusedinthecontextoffinancialaccounts?externalPastExamWhichofthefollowingaresubstantivetestsusedinthecontextoffinancialaccounts?externalestablishwhetherafigureiscorrectinvestigatewhyafigureisincorrectassesswhetherafigureshouldbeincludeddeterminewhyafigureis『正確答案』『答案解析』Substantivetestsaretestsforaccuracyandtheyarefacts.TheothertestsarelessspecificandarguablymoretoarefourstylesofmanagementidentifiedbyBlakeMiddleofCountryclubWhichofthefollowingarethemosttaskefficientmanagerialstylesassuggestedBlakeand12123443『正確答案』『答案解析』OnlytheTaskandAuthoritarianstyleshavethevalueofthetaskratedat9ontheBlakeandMoutongridsothesearethemosttaskAccordingtoMendelowwhichgroupofstakeholdersmustcompanieskeepahighaandlittleinterestofpowerbutlittlebutahighlevelofpowerandainthelevelinthecompanyintheinterestinthe『正確答案』『答案解析』CompaniesneedtokeepsatisfiedonlythosestakeholderswhohavehighinformedortreatedaskeyMarcusischargedwiththeleadershipofamulti-disciplinaryworkteamtothedevelopmentofanewaccountingsystem.Hedeterminesthathemustensurethathehasrepresentativesfromeachofthesectionsinthefinancedirectorate.Hefindsthattheteamstartstoworkwellbutgraduallyfailstodeliverviableoptions.Themeetingsdeteriorateintoargumentsastowhoisresponsibleforwhat.Thereis1clearsenseofdirection.Nooneseemstotakeresponsibilityfortheinvestigationnewoptions.Nooneclearsenseofdirection.Nooneseemstotakeresponsibilityfortheinvestigationnewoptions.NooneseemstobeassessingprogressateachMarcusmay1.Failuremaynotberesponsibleforthefollowingfailures:ensureeffectiveteammanagementallowtheteamenoughtimeto2.WhichfailuresisMarcusresponsibleBothfailures『正確答案』『答案解析』Theteamleaderhasallowedtheteamtodevelopastheywereperformingwellinitially,butbecauseofthelaterfailures,hasclearlyfailedtomanagetheteameffectively1234Whichofthefollowingarefeaturesofinformalundermineformaldirectlysupportmanagementobjectives;developspontaneously;reflectpatternsofpowerand12134324『正確答案』『答案解析』Informalnetworksneitherdirectlysupportnorundermineformalauthorityormanagementobjectives,buttheydoemergespontaneouslyandareinfluencedbythepatternsofunofficialpowerandinfluencewithin6.MCohasdecidedWhichoftheoutsourceitsITsupporttoNareDISADVANTAGEStoMCoasaresultofthiscomplexMCobecomesaUrgentITOngoingITMMComaynotberesolvedasquicklyCowillincreasewithNCoarepronetoLongerterm12123344『正確答案』『答案解析』OutsourcingfunctionslikeITsimplifiesthestructureofanorganisationandreducesongoingoperationalcostsbutbecausesupportisexternaltotheorganisation,theremaybeagreaterleadtimerequired2resolvingITissues.Becausethereislessdirectcontroloveremployees,longtermprojects,inresolvingITissues.Becausethereislessdirectcontroloveremployees,longtermprojects,inparticular,maybeproneto7.ThesystemusedbyacompanytosummarisesalesandpurchasesisanexamplewhichoftheAtransactionprocessingsystemAmanagementinformationsystemAnofficeautomationsystemAdecisionsupport『正確答案』『答案解析』Providingasummaryofsalesandmanagementinformationsystem.Atransactionsystemwouldmainlyconcerntherecordingofsupportsystemwouldanalyseinformation.purchasesisnormallyafunctionofprocessingorofficeautomationtransactionaldata,andadecision-ABCsellsmobiletelephones.Eachphonesoldissuppliedwithacharger,carchargerandotheraccessorieswhichcanonlybeusedwithABCCophones.predictivetextstyleisalsoverydifferenttothatofothermanufacturers.ToPorter'sfiveforcesisthisstrategyintendedtorespond?BargainingpowerofsuppliersBargainingpowerofcustomersThreatofnewentrantsIntensityofcompetitiverivalry『正確答案』『答案解析』ThemarketingtacticofmakingkeyaccessoriesuniquetoaparticularcostsofsodoingwillbegreaterandentryintothemarketmademorenoraffectItdoesnotalterthebalanceofpowerofsuppliersorintensityofcompetitiveDEFCosuppliesapatentedbottledsaucethroughsupermarketsandindependentshopsthroughouttheWhichofthefollowingrepresentsthemainbarrierstoentryinDEFCo'sSupplierAccesstodistributionchannelsEconomiesofscaleIndustrygrowth1,21343223『正確答案』『答案解析』Themainbarrierstoentryforasaucemanufacturerareensuringaccesstoasufficientrangeand『正確答案』『答案解析』Themainbarrierstoentryforasaucemanufacturerareensuringaccesstoasufficientrangeandquantityofdistributionoutletsandproducingenoughunitstobenefitfromeconomiesofscalemoregenericsubstituteproductswouldachieve.concentrationorindustrygrowthrateinsuchsignificantthatothermassmanufacturersThereisnoevidencethatsuppliermarketwouldbeconsideredas10.Poorqualitylateralcommunicationwillresultinwhichofthe『正確答案』『答案解析』PoorlateralcommunicationleadstolackofcoordinationTheothercommonbusinessproblemsareconnectedwithupwardordownwardchannelsofcommunicationorlinesof11.WhichofthefollowingmeasureswillhelpanorganisationtolimitenvironmentalRecyclingUsingenergyefficientelectricalappliances;Selectingsupplierscarefully;Buyingrawmaterials2433and11,『正確答案』orpotentiallyreducethecarbonfootprint.12.WhichoffollowingstatementsaboutpriceelasticityareItisaschangeinpricedividedbypercentageitemwhichdemandhashasgreaterthanoflessthanispriceissaidtobefalls,totalrevenuewill213anitemisinelasticandits2434『正確答案』4『答案解析』Onlystatements3and4are13.Ilyaistheunion『答案解析』Onlystatements3and4are13.IlyaistheunionrepresentativeatAcornCollege.HeisalsoheadoftherecruitmentandappraisaloflecturingandadministrativedisputewiththegovernmentoverteachingsalariesandresponsibleforTheunionisinWhatisIlya『正確答案』『答案解析』Ilyaaunionrepresentativeisexperiencingroleconflict.Thisbecausehehasaresponsibilitytoensuretheefficientmanagementofsalaryasheadofstudies,butasrepresentativeoftheunionwouldsupportbetterandconditionsforunionmembersinhisdepartmentwhichhe14.WhichoftheeffectiveinternalshouldbeconsideredfirstinordertoestablishsystemthatwillminimisetheprospectofRecruitmentpolicyandchecksonnewpersonnelIdentificationofareasofpotentialriskDevisingappropriatesanctionsforinappropriatebehaviourSegregationofdutiesincriticalareas『正確答案』『答案解析』Beforefraudcanbepreventeditisfirstnecessarytoidentifywherefraudislikelytooccurbeforepreventativemeasurescanbe15.WhichofthefollowingisaDISADVANTAGEofusingacommitteeratherthanindividualtomakeaSlowerdecisionsAutocraticdecisionsUnworkabledecisions『正確答案』workabledecisions,usingthebroaderexpertiseofarepresentativegrouppeople.However,decisionsarrivedatbycommitteecantakelongerto16.WhichofthefollowingwouldbeactinginthepublicAnauditorpubliclydisclosingtheidentityofawhistleblowerataclientAnemployeeatanairlinecompanyreportingunsafeAnauditorofacharityreportingamaterial54.Anaccountantatalistedcompanyreportingillegalaccountingtoastock4.Anaccountantatalistedcompanyreportingillegalaccountingtoastock2and41and3only2,3and41,2and3『正確答案』『答案解析』Alltheactionshelptoprotectthepublicinterestexceptthefirstone,whichmayservetoprejudicefurtherinvestigationsorpreventeffectiveprosecutionandmaydissuadeotherwhistleblowersfrominterestthemselvesinfutureintheThefollowingactivitiesareeitherlegalorillegal.WhichoftheaboveareBoth1and2『正確答案』『答案解析』TaxavoidanceisawayofmanagingtaxaffairsliabilitylegallyTaxevasionisillegal.mitigate18.AccordingtoForce（ormotivation）= x WhichofthefollowingwordscompleteVroom'sValenceandOpportunityExpectancyandNeedsValenceandExpectancyNeedsandOpportunity『正確答案』『答案解析』Vroom'sformulaiscalculatedthroughvalenceexpectancy.Thismeansapersonwillbemotivatediftherewardissufficientlyattractiveand19.Thecentralbankhasannounceda2%increaseininterestrates.Thisthemostimpactonwhichdepartmentinalarge『正確答案』6『答案解析』Aninterestrateisthepriceofmoney.The『答案解析』Aninterestrateisthepriceofmoney.Theoutputofthefunctionisdirectlyaffectedbythepriceoffundstotheorganisationandreturnsthatcanbemadefromsurplus20.Farrah,Gordon,HeleneandIanworkinthefinancedepartmentofXCo,whichhasseparatefinancialaccountingandmanagementaccountingfunctions.Farrahdealswithpayroll,thepurchaseledgerandsalesinvoicing.Gordon'sdutiesinvolveinventoryvaluation,budgetarycontrolandvarianceanalysis.Helenedealswithfraudpreventionanddetection,andinternalcontrol.Iancarriesoutriskassessments,investmentappraisalsandassistsinprojectplanning.Whichmemberofthedepartmentworksinthefinancialaccounts『正確答案』『答案解析』Payrollpurchaseledgerandsalesinvoicingarecorefunctionstheresponsibilityofthefinancial21.Towhomistheinternalauditorprimarilydirectorsofcompanyasaemployeesthecompanyofthecompanythe『正確答案』『答案解析』internalauditormusthavetherighttoreportandisaccountabletothehighestlevelofmanagement（Directors）intheTheymustbefreeofinfluencefromanyindividualmanager,irrespectiveof22.WhatistheprimaryresponsibilityoftheexternalTofrombiasToToallthefinancialtransactionsandsupportingdocumentationofthethattheclient'sfinancialstatementsarereasonablyaccurateandallfinancialirregularitiestotheshareholdersofthethatalltheclient'sfinancialstatementsarepreparedandsubmittedauthoritieson『正確答案』『答案解析』Theexternalauditorhastoensurethatthefinancialstatementsoftheorganisationtrulyreflecttheactivitiesofthebusinessintherelevantaccountingperiod.Thisassessmentshouldbeindependentandthereforefreefromsubjectivityonthepartofthemanagementoftheclientorganisation.723.Gloriahastheresponsibilitytoworkwithselectedmanagementtraineesinherorganisation.Herobjectiveistohelpthetraineesoverthemediumtolong-termwiththeirpersonalcareerdevelopment.Supportingandencouragingthemtofulfiltheirpotentialisanintegralpartof23.Gloriahastheresponsibilitytoworkwithselectedmanagementtraineesinherorganisation.Herobjectiveistohelpthetraineesoverthemediumtolong-termwiththeirpersonalcareerdevelopment.Supportingandencouragingthemtofulfiltheirpotentialisanintegralpartofherrole.Gloriahasnoinvolvementinthetechnicalcontentofthetraineemanagers'work.WhichofthefollowingrolesdoesGloria『正確答案』『答案解析』Amentorhasalonger-termrolethanbuddiescounselors24.Whichoneofthefollowinghasbecomeanestablishedbestpracticeingovernanceinre