報(bào)考2022年ACCA考試的小伙伴們注意了，你們復(fù)習(xí)的怎么樣了？今天幫考網(wǎng)分享ACCA考試：會(huì)計(jì)師與企業(yè)基礎(chǔ)經(jīng)典習(xí)題(9)，快來看看吧！

9.1 (a) Peggy, Operations Directｏｒat XLtd, has delegated the task of identifying reasons fｏｒrecent bottlenecks inmanufacturing processes to Susan. This will involve Susan in interviewingrelevant operators, foremen ａｎｄ supervisors, ａｎｄ also liaising with otherdepartments, to establish why the bottlenecks are occurring. Peggy would like areport on her desk in two weeks’time as she is due to report to the board.Susan is worried about the project, as she is very busy with her routineworkload. Place the suggested steps below in the correct order, so that Susancan plan her time effectively.

(i) Identification of information sourceswithin the business

(ii) Collation of information

(iii) Establishing priorities with Peggy

(iv) Sequencing of interviews with relevantstaff

(v) Delegation of routine tasks

(vi) Report writing (3 marks)

(b) Jim has been asked to coach John incertain technically demanding aspects of his accounting role in ｏｒｃｅｒtoimprove John’s performance. Which of the following is he unlikely to do as partof this work?

A Show John where to find companyinformation on relevant accounting standards

B Demonstrate the company’s new accountingsoftware

C Invite John to the annual audit planningmeeting

D Help John to prepare fｏｒhis upcomingappraisal

答案：

(a) (i) Establishing priorities with Peggy

(ii) Delegation of routine tasks

(iii) Identification of information sourceswithin the business

(iv) Sequencing of interviews with relevantstaff

(v) Collation of information

(vi) Report writing

One of the most important things is forSusan to establish priorities with Peggy. This will enable her to delegate someof her routine work to enable her to make some time fｏｒthe project.

(b) D. This option would appear to applymore closely to a mentoring role

9.2 Managers are said to have a ______ responsibility(ｏｒduty of faithful service) in respect of the entities whose purposes theyserve. Which term correctly completes this sentence?

A Financial

B Ethical

C Fiduciary

答案：C

9.3 What is the name given to an approachto ethical decision-making which considers the /\\'right/\\' decision to be the onewhich results in the greatest good to the greatest number of people in a givensituation?

A Utilitarianism

B Deontology

C Virtue ethics

答案：A

9.4 Reliability, responsibility_______,courtesy ａｎｄ respect are the personal qualities expected of an accountant.Which of the following words correctly complete this statement?

A Accountability

B Social responsibility

C Timeliness

D Ambition

答案：C

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