7 Which TWO of the following sources of financial information about a company are external reports?

　　A. Budgets

　　B. Statement of cash flows

　　C. Statement of profit or loss

　　D. Variance reports (2 marks)

　　8 A junior accountant has been placed in a situation which she thinks presents her with an ethical dilemma.

　　Which of the following would NOT be a suitable question for the accountant to ask herself when resolving her ethical dilemma?

　　A. Have I considered all the parties who may be affected by my decision?

　　B. Could I defend my decision in the face of publicscrutiny?

　　C. Am I being loyal to my manager?

　　D. Would an informed third party think my decisionis fair? (2 marks)

　　9 Desmond works as part of a team. Whilst he is very good at turning ideas into practical solutions, he can be somewhat inflexible and slow to respond to new opportunities. Which of Belbin's team roles best describes Desmond?

　　A. Implementer

　　B. Plant

　　C. Monitor-Evaluator (1 mark)