題目

All the following, with one exception, are examples of advantages of a computer-based accounting system over a manual

system. Which statement is the exception?

A

Financial calculations can be performed more quickly and accurately

B

Financial information can be presented to other business departments in a variety of forms

C

There is much stronger provision for data security

D

The system is easier to update as new information becomes available

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Chapter8Theroleofaccounting

Rationale: The system does not by itself provide for data security: appropriate controls have to be designed and

implemented by users. Computer files are as vulnerable to theft and wilful damage as manual files, and are perhaps even

more vulnerable to corruption or loss of data through user error

多做幾道

Monetary policy is a government economic policy relating to:

1 Interest rates

2 Taxation

3 Public borrowing and spending

4?Exchange rates

Which of the above are correct?

A

1 and 4

B

?2 and 3

C

2 and 4

D

3 and 4

Which of the following organisations might benefit from a period of high price inflation?

A

An organisation which has a large number of long-term payables

B

An exporter of goods to a country with relatively low inflation

C

A large retailer with a high level of inventory on display and low rate of inventory turnover

Which of the following are the goals of macroeconomic policy?

1 Encouraging economic growth

2 Low unemployment

3 Achievement of a balance between exports and imports

4 Achieving zero inflation

A

1 and 2

B

2 and 3?

C

2, 3 and 4

D

1, 2 and 3

Which of the following is an example of cyclical unemployment?

A

The entry of school leavers into the labour pool each year

B

Lay-offs among agricultural labourers in winter

C

Automation of ticketing services in tourism

D

Recession in the building industry

A surplus on the balance of payments usually refers to a surplus or deficit on the account.Which word correctly complete this?statement?

A

Current

B

Capital

C

Financial

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