从历年的ACCA考试情况来看,AB科目所出的题目“陷阱”是最多的,考生必须要做到将考点完全理解的前提下,才能将错误答案逐一排除。下面,会计网为大家带来了AB科目两道经典例题,并且进行相对应的考点解析,我们来看看吧。

ACCA(AB)科目经典例题训练

  Question 1:‘Teeming and lading’is used to describe which of the following:

  A Where money flows are so substantial that diversion of large sums can go unnoticed

  B A fraud where purchase ledger payments are misdirected to overseas accounts

  C A personal expenses fraud involving fictitious expense vouchers

  D A fraud where receipts from customers are misappropriated

  正确答案:D

  这道题看似清新脱俗,实则暗藏杀机?题目中问下列哪个是Teeming and lading,那我们首先来回顾一下啥是Teeming and lading:

  Basically, teeming and lading is the theft of cash or cheque receipts. Setting subsequent receipts, not necessarily from the same customer, against the outstanding debt conceals the theft.

  Teeming and lading挪用现金,截留移用,也就是拆了东墙补西墙,先把眼前这笔钱偷走,然后用后面的账把这个窟窿补上,一次又一次的补窟窿,从而吞掉眼前那笔钱。了解概念以后,是不是跃跃欲试呢,那我们再次回归这道题当中~

  我们来逐一看下四个选项。

  A选项,资金流动如此之大以至于大笔资金的转移可能被忽视。这话听起来还真有点懵呢,好像很有道理的样子,果真如此吗,可不要忘记我们的题目中teeming and lading的概念,这里的A选项并没有提到把其他地方的钱补在另一个地方,所以不要被迷惑哦~

  B选项,采购的应付账款被误导入海外账户,居然涉及到了两个地方的账户,难道这就是正确选项?图样图森破,截留移用是把其他地方的钱拿来添补此时的空缺,而不是把这个账款记错到其他地方~

  C选项,涉及虚构消费券的个人开支欺诈。虚构消费券?这可跟我们的题目没什么关系,C选项应该是最好被排除掉的一个选项。

  D选项,盗用从客户那里收到的钱。哎,终于看到了熟悉的样子,先把这笔钱偷走,然后用后面的钱补上,没错啦,就是你,D选项。

  Question 2:In an appraisal interview, the manager tells the subordinate how he has been assessed – good and bad–and then gives him a chance to put questions, suggest improvement targets, explain shortcomings and identify problems.Using Maier's classification, what is the name given to this approach to appraisal interviewing?

  A Tell and sell B Tell and listen

  C Problem solving D Sell and listen

  正确答案:B

  题目说在一个评估的面试中,这个经理告诉了下属他是如何被评估的,然后给了他一个机会去提出问题,提出改进目标,解释自己的不足并发现问题。然后问下列哪个是这次评估使用的方法?

  A选项,Tell and sell:The manager tells the subordinate how she/he been assessed , and then tries to ‘sell’ the evaluation and the improvement plan.这个方法的意思是,首先经理要告诉下属他被评估的一些情况,然后经理尽力去“卖”自己的观点以及一些提升计划等,总之所有的主动权都保持在经理的手中,那么跟题中的意思是不符合的,所以A排除。

  B选项,Tell and listen:The manager tells the subordinate how she/he has been assessed, and then invites the appraisee to respond. The manager therefore no longer dominates the interview throughout , and there is greater opportunity for coaching or counselling as opposed to pure direction.这个方法的意思是经理先告诉下属他被评估的情况,然后经理邀请被评估者去回应这个评估,也就是经理不再是这场评估的主导者,而是给了下属更多的机会参与其中,再回到题目中,题目中的经理也是给了员工一个机会去提出问题,谈些自己的想法,所以这是一个先有tell,再有sell的过程,因此B选项符合题意。

  C选项,Problem solving:The manager abandons the role of critic altogether , and becomes a coach and helper. The employee is encouraged to think solutions through, and to commit to the recognized need for personal management.这个方法的意思是经理放弃批评者的角色,成为教练和帮助者,雇员被鼓励自己思考解决问题的方式,所以相比于前两种方法,这种方式少了tell的过程,更多的是雇员自己的思考。但是也不符合题意,因为题目中是有经理tell的过程,所以排除C。

  D选项,干扰项,Maier’s three approaches指的只有前三个哦。

  来源:ACCA学习帮