Right
Wrong
Doesn’t say
第1题：
131 The work breakdown structure, the work packages, and the company's accounting system are tied together through the:
A. Code of accounts.
B. Overhead rates.
C. Budgeting system.
D. Capital budgeting process.
E. All of the above
第2题：
13 The work breakdown structure, the work packages, and the company's accounting system are tied together through the:
A. Code of accounts.
B. Overhead rates.
C. Budgeting system.
D. Capital budgeting process.
E. All of the above.
第3题：
The work breakdown structure, the work packages, and the company's accounting system are tied together through the:
A . Code of accounts.
B . Overhead rates.
C . Budgeting system.
D . Capital budgeting process.
E . All of the above.
第4题：
5 The directors of Quapaw, a limited liability company, are reviewing the company’s draft financial statements for the
year ended 31 December 2004.
The following material matters are under discussion:
(a) During the year the company has begun selling a product with a one-year warranty under which manufacturing
defects are remedied without charge. Some claims have already arisen under the warranty. (2 marks)
Required:
Advise the directors on the correct treatment of these matters, stating the relevant accounting standard which
justifies your answer in each case.
NOTE: The mark allocation is shown against each of the three matters
第5题：
You are the administrator of a Windows 2000 network. You need to store secured files for your company's accounting and legal departments on a Windows 2000 Professional computer.
You want to accomplish the following goals:
1. Enable users in both departments to access their own files from the network
2. Enable users in the accounting department to view the legal accounting department's documents
3. Prevent users in the legal department from being able to view the accounting department's documents
4. Enable managers within the company to access and modify both the accounting and the legal department's files
You take the following actions:
1. Create two shared folders named Accounting and Legal
2. Create three groups named Accounting, Legal, and Management
3. Allow the Accounting group modify permission on the Accounting folder
4. Allow the Legal group modify permission on the Legal folders.
5. Allow the Management group modify permission on both the Accounting and Legal folders.
Which result or results do these actions produce? (Choose all that apply)
A．Users in both departments can access to their own files from the network.
B．Users in the accounting department can view the legal department's documents.
C．Users in the legal department cannot view the accounting department's documents.
D．Company managers can access and modify both departments' files.
第6题：
157 Filling vacant positions by recruiting within the organization
A. Is exempt from equal employment opportunity laws
B. Is less expensive than recruiting externally
C. Can help provide new and innovative ideas to the organization
D. Is more time consuming than recruiting externally
E. A and B
第7题：
18 Which of the following statements about accounting ratios and their interpretation are correct?
1 A low-geared company is more able to survive a downturn in profit than a highly-geared company.
2 If a company has a high price earnings ratio, this will often indicate that the market expects its profits to rise.
3 All companies should try to achieve a current ratio (current assets/current liabilities) of 2:1.
A 2 and 3 only
B 1 and 3 only
C 1 and 2 only
D All three statements are correct
第8题：
Filling vacant positions by recruiting within the organization
A . Is exempt from equal employment opportunity laws
B . Is less expensive than recruiting externally
C . Can help provide new and innovative ideas to the organization
D . Is more time consuming than recruiting externally
E . A and B
第9题：
(c) Discuss how the manipulation of financial statements by company accountants is inconsistent with their
responsibilities as members of the accounting profession setting out the distinguishing features of a
profession and the privileges that society gives to a profession. (Your answer should include reference to the
above scenario.) (7 marks)
Note: requirement (c) includes 2 marks for the quality of the discussion.
第10题：
This passage is intended to __________.
A． discuss part-time jobs for students in general
B． encourage students to take up part-time jobs
C． show the benefits of part-time jobs to students' studies
D． praise boys and girls who work part time