ACCA考試輔導(dǎo)：F1考題練習(xí)
Question：Who should set directors' reward and incentive packages, according to corporate governance provisions?
A. The nomination committee
B. A remuneration committee made up of independent non-executive directors
C. A remuneration committee made up of a balance of executive and non-executive directors
D. The board of directors
The correct answer is: A remuneration committee made up of independent non-executive directors
Rationale: Only this option fulfils the requirement for full independence of the body that sets directors' remuneration (to avoid directors' awarding themselves unjustifiable rewards!). A nomination committee has the separate task of overseeing board appointments.
Question：The following, with one exception, are areas in which an integrated accounting software package has advantages compared to a series of separate (stand-alone) dedicated programs.
Which is the exception?
A. Data integrity
B. Specialised capabilities
C. Efficiency in updating data
D. Flexibility in preparing reports
The correct answer is: Specialised capabilities
Rationale: An integrated package is expected to do everything, so it may have fewer facilities than specialised modules (especially as it also requires more computer memory). The other options are advantages of integration: ability to update multiple records from one data entry; ability to extract data from all relevant sources to compile specified reports; and less likelihood of discrepancies in different records.
，我們將會及時處理。