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10.13 Gordon works in the accounts department of a retail business. He and his colleagues are looking at the sales figures for various types of clothing. The director asks them to use exception reporting to summarise their findings. Which of the following correctly defines the concept of 'exception reporting'within a business context?
A The reporting of unusual events, outside the normal course of events
B The analys is of those items where performance differs significantly from standard or budget
C The preparation of reports on routine matters on an 'ad hoc' basis
D The scrutiny of all data as a matter of course, save in exceptional circumstances
答案：B
10.14 A small company's computer system comprises five desktop personal computers located in separate offices linked together in an intranet within the same building. The computers are not connected to the Internet and employees are not allowed to take storage media into or out of the building. Information which the business' owner wishes to keep confidential to herself is stored in one of the computers.Which one of the following statements can be concluded from this information?
A This company's computer system does not need a back-up storage system
B This company's computer system does not need a password access system
C This company's computer system does not receive email from customers or suppliers
答案：C
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。
