哈嘍，各位小伙伴，最近備考狀態如何啊，現在就來檢驗下自己近段時間的學習情況吧，今日幫考網帶來ACCAF1考試-會計師與企業（基礎階段）章節練習題(17)，一起來測試一下吧。

1. Joseph has just started his first job in an accountancy department. A qualified senior member of staff explains to him what the main aim of accounting is. Which of the following options is the correct aim of accounting?

A To maintain ledger accounts for every asset and liability

B To provide financial information to users of such information

C To produce a trial balance

D To record every financial transaction individually

答案：B

2. Which of the following statements about accounting information is incorrect?

A Some companies voluntarily provide specially-prepared financial information to employees.

B Accounting information should be relevant, reliable, complete, objective and timely.

C Accountants have a strong obligation to ensure that company accounts conform to accounting standards

D Charities and professional bodies do not have to produce financial statements in the same way as businesses.

答案：D

3. In a typical finance function, preparation of budgets and budgetary control would usually be the responsibility of which of the following roles?

A The Financial Controller

B The Management Accountant

C The Treasurer

答案：B

4. Three of the following are outputs of a payroll system, and one is an input to the system. Which is the input?

A Credit transfer forms

B Time sheets

C Payroll analysis

D Pay slips

答案：B

5. Which of the following is an aim of the control system relating to accounts payable and purchases?

A To ensure that all credit notes received are recorded in the general and payables ledger

B To ensure that goods and services are only supplied to customers with good credit ratings

C To ensure that all credit notes that have been issued are recorded in the general and receivables ledgers

D To ensure that potentially doubtful debts are identified

答案：A

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