題目

Which two of the following stakeholders will be most directly affected if a business overstates its financial position?

(i) Staff

(ii) Customers

(iii) Investors

(iv) Suppliers

A

(i) and (ii)

B

(ii) and (iii)

C

(iii) and (iv)

D

(ii) and (iv)

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Chapter10Identifyingandpreventingfraud

Rationale: Investors will be making decisions (and taking risks) on inaccurate information.Suppliers will extend credit without knowing the true financial position of the company. (Staff and customers will eventually be effected if shortfalls in working

capital threaten the business

多做幾道

Monetary policy is a government economic policy relating to:

1 Interest rates

2 Taxation

3 Public borrowing and spending

4?Exchange rates

Which of the above are correct?

A

1 and 4

B

?2 and 3

C

2 and 4

D

3 and 4

Which of the following organisations might benefit from a period of high price inflation?

A

An organisation which has a large number of long-term payables

B

An exporter of goods to a country with relatively low inflation

C

A large retailer with a high level of inventory on display and low rate of inventory turnover

Which of the following are the goals of macroeconomic policy?

1 Encouraging economic growth

2 Low unemployment

3 Achievement of a balance between exports and imports

4 Achieving zero inflation

A

1 and 2

B

2 and 3?

C

2, 3 and 4

D

1, 2 and 3

Which of the following is an example of cyclical unemployment?

A

The entry of school leavers into the labour pool each year

B

Lay-offs among agricultural labourers in winter

C

Automation of ticketing services in tourism

D

Recession in the building industry

A surplus on the balance of payments usually refers to a surplus or deficit on the account.Which word correctly complete this?statement?

A

Current

B

Capital

C

Financial

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