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2021年acca考试F3科目练习题与解析(38)
2021-01-11 09:22:51 来源: 中公财经 浏览量:

成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~

1.【单选题】Which of the following statements is/are true about corporate governance?

1 Corporate governance is the system by which companies and other entities are directed and controlled.

2 Corporate governance is carried out by the financial controller in preparing the financial accounts.

3 Corporate governance is the system by which an entity monitors its impact on the natural environment.

4 The boards of directors of a company are usually the top management and are those who are charged with governance of that company.

选项:

A. 1 and 3 only

B. 1 ,2 and 3

C. 2 and 4 only

D. 1 and 4 only

2.【单选题】Which of the following statements is/are true?

选项:

A. The directors of a company are ultimately responsible for the preparation of financial statements, even if most of the work is performed by the finance department.

B. The preparation of the financial statements of the company only comply with the applicable financial reporting framework.

C. There are generally no laws surrounding the duties of directors in managing the affairs of a company.

D. If financial statements are audited, then the responsibility for those financial statements instead falls on the auditors instead of the directors.

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