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每日一练 历年真题丨ACCA 考试模拟题:2019年4月26日(二)
摘要今天给大家带来的每日一练,是来自ACCA考试模拟题:记得做完在下拉看答案哦~ 【ACCA选择题】 3.The mnemonic SPAMSOAP is often used to remember the range of financial control procedures.What does theOstand for in this mn
  今天给大家带来的每日一练,是来自ACCA考试模拟题:记得做完在下拉看答案哦~

  【ACCA选择题】

  3.The mnemonic SPAMSOAP is often used to remember the range of financial control procedures.What does the'O'stand for in this mnemonic?

  A Operations

  B Organisation

  C Oversight

  4.Which of the following is not an internal check?

  A Separation of duties for authorising,custody and recording

  B Pre-lists,post-lists and control totals

  C Bank reconciliations

  D Systems for authorising transactions within specified spending limits

  答案:

  3.B

  Rationale:Organisation in this context means identifying reporting lines,levels of authority and responsibility to ensure that everyone is aware of their control responsibilities.The full mnemonic stands for:Segregation of duties;Physical;Authorisation and approval;Management;Supervision;Organisation;Arithmetical and accounting;and Personnel.

  4.D

  Rationale:This is an internal control,rather than an internal check.Internal checks are more about dividing work(so that the work of one person can be independently proved by that of another)and using'proof measures'to ensure the accuracy of records and calculations:options A,B and C are examples.
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ACCA考试百科
ACCA在国内被称为国际注册会计师,是全球权威的财会金融领域的证书之一,更是国际认可范围高的财务人员资格证书。
ACCA当中的Chartered全称为RoyalCharter,指的是其会员得到英国皇室授予皇家特许名衔,这个只有部分顶尖的组织和机构才会被授予;Certified为注册之意,指的是其会员行使的是具有法律效力的权益(所以鉴定一张证书是否是一张高含金量的证书,比较简单的方法就是看证书的全称当中是否有任何一个“C”) 。
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