2022會計資格考試每日一練：acca測試題

2022-03-31 11:13:18        來源：職上網(wǎng)

　　2022年度全國會計專業(yè)技術(shù)初中級資格考試分別將于2022年5月和9月舉行，熟能生巧，同學們在備考會計的過程中要結(jié)合具體試題加深對目標知識點的理解。職上會計考試網(wǎng)為同學們整理了acca模擬練習題，供大家練習參考。

Which of the following is not a conflict of interest?

A

An?ACCA member?is?in direct competition with a client on a contract

B

An?ACCA member?is?married to a director of the client

C

An?ACCA member?is?an officer of the client company but does not deal

D

An?ACCA member?is?part of a joint venture with a competitor of the client

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A sample of 10% of ACCA students is required. Which ONE of the following methods will provide the best simple random sample?

A

Select every tenth ACCA student to arrive at their college/institute on one specific day.

B

Select randomly, using random number tables, one in ten of every ACCA class.

C

Select 10% of colleges/institutions providing ACCA courses, then from these chooseall students who are registered with ACCA.

D

Select 10% of all students registered with ACCA, giving each a chance of 0.1 of being picked.

　　點擊查看答案

?Which of the following is not a recognised qualification that allows an individual to act as a company?secretary??

A

?ACCA?

B

?Solicitor?

C

?Business Studies degree?

D

?Employment as a company secretary for three of the five preceding years?

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