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    ACCA

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    ACCA考试真题:会计师与企业F1样卷19-21题
    考试吧 2018-02-12 17:37:18 评论(0)条

      19 The usual requirement for limited liability companies to keep proper records and books of account is dictated by which of the following?

      A. National legislation

      B. Generally accepted accountingpractice

      C. International accountingstandards

      D. Auditing standards (2 marks)

      20 E Co's corporate code of ethics makes commitments to a range of different stakeholders. The commitment to one group of stakeholders highlights the company's supply chain policies which include a commitment to 'Fairtrade' and the use of organic ingredients. It also highlights the company's commitment not to test the company's products on animals.

      Which commitment is this most likely to be?

      A. Core principles

      B. Commitment to employees

      C. Commitment to customers

      D. Financing commitment (2 marks)

      21 Which TWO of the following are examples of standing data found on an employee's payroll file?

      A. Net salary

      B. Rate of pay

      C. Leave entitlement

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