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ACCA考试辅导:F1考题练习(7)

中华考试网  [ 2017年6月28日 ] 【

ACCA考试辅导:F1考题练习


  Question:Who should set directors' reward and incentive packages, according to corporate governance provisions?

  A. The nomination committee

  B. A remuneration committee made up of independent non-executive directors

  C. A remuneration committee made up of a balance of executive and non-executive directors

  D. The board of directors

  The correct answer is: A remuneration committee made up of independent non-executive directors

  Rationale: Only this option fulfils the requirement for full independence of the body that sets directors' remuneration (to avoid directors' awarding themselves unjustifiable rewards!). A nomination committee has the separate task of overseeing board appointments.

  Question:The following, with one exception, are areas in which an integrated accounting software package has advantages compared to a series of separate (stand-alone) dedicated programs.

  Which is the exception?

  A. Data integrity

  B. Specialised capabilities

  C. Efficiency in updating data

  D. Flexibility in preparing reports

  The correct answer is: Specialised capabilities

  Rationale: An integrated package is expected to do everything, so it may have fewer facilities than specialised modules (especially as it also requires more computer memory). The other options are advantages of integration: ability to update multiple records from one data entry; ability to extract data from all relevant sources to compile specified reports; and less likelihood of discrepancies in different records.

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