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10.11 The preparation and filing of accounts by limited companies each year is required by which of the following?
A Codes of corporate governance
B National legislation
C International Accounting Standards
D Local Accounting Standards
答案：B
10.12 All the following statements except one are examples of the advantages that a computer-based accounting system used by a management accountant has over a manual system. Which statement is the exception?
A A computer-based accounting system is easier to update as new information becomes available
B A computer-based accounting system will always reject inaccurate financial information input to the system's database
C Financial calculations can be performed more quickly and accurately
D The management accountant can more readily present financial information to other business departments in a variety of forms
答案：B
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