最新消息:2015年6月明仕亚洲注册ACCA考试时间、2015年6月明仕亚洲注册ACCA考试费用、2015年明仕亚洲注册ACCA注册报名教程都已在本站公布,请在明仕亚洲注册相关版块查看。

明仕亚洲注册ACCA核心科目P1、P2、P3的精选测试题!

随着2017年6月份明仕亚洲注册ACCA考试成绩的公布,很多明仕亚洲注册ACCA学员告别了明仕亚洲注册ACCA F阶段,在接下来的9月、12月明仕亚洲注册ACCA考试季将正式开始明仕亚洲注册ACCA P阶段的征途......今天小编给大家带来了明仕亚洲注册ACCA核心科目P1、P2、P3的精选测试题,各位学员可以处体验一下。

明仕亚洲注册ACCA P1测试题
 
Some organisations operate a risk management group staffed by senior managers.For which of the following activities is such a group likely to be responsible?
 
A.Monitoring reports on risk management from operational managers
 
B.Overseeing the work of internal audit
 
C.Prescribing methods of risk management that operating units should employ
 
D.Determining the organisation's overall risk management strategy and framework
 
答案:C
 
解析:The board should be responsible for determining the organisation's overall risk management strategy and framework.Internal audit should normally report to the internal audit committee.
 
明仕亚洲注册ACCA P2测试题
 
Which one of the following correctly places the three main sources of rules in ascending order(minimum level of behaviour,higher level,highest level of behaviour)?
 
A.Non-statutory regulations/Ethics/The law.
 
B.The law/Ethics/Non-statutory regulations.
 
C.The law/Non-statutory regulations/Ethics.
 
D.Ethics/Non-statutory regulations/The law.
 
答案:C
 
解析:Ethical behaviour is seen as the highest level of behaviour that society expects.Your behaviour goes further than just meeting your legal and non-legal obligations.
 
明仕亚洲注册ACCA P3测试题
 
Which one of the following best describes the term'coupon rate'as applies to bonds?
 
A.The minimum rate of interest required to maintain the market value of the bonds at or above par value.
 
B.The annual interest received on the face value of the units of the bonds.
 
C.The total rate of return on the bonds,taking into account capital repayment as well as interest payments.
 
D.The annual interest received divided by the current ex-interest market price of the bonds.
 
答案:B
 
解析:The annual interest received divided by the current ex-interest market price of the bonds is the interest yield.The total rate of return on the bonds is the redemption yield.



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