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干货|ACCAP阶段习题资料，拿走不谢！
文章来源：网络
发布时间：2018-01-18 11:40
阅读：2214次
P阶段课程为ACCA考试当中的核心课程，考试难度要更高于F阶段的基础课程和专业课程。所以，想要通过P阶段考试简单地背诵记忆还是不够的，还需要大量的习题练习，今天小编就分享给大家一些习题资料。
ACCA P1：
Some organisations operate a risk management group staffed by senior managers.For which of the following activities is such a group likely to be responsible?
A.Monitoring reports on risk management from operational managers
B.Overseeing the work of internal audit
C.Prescribing methods of risk management that operating units should employ
D.Determining the organisation's overall risk management strategy and framework
答案：C
解析：The board should be responsible for determining the organisation's overall risk management strategy and framework.Internal audit should normally report to the internal audit committee.
ACCA P2：
Which one of the following correctly places the three main sources of rules in ascending order(minimum level of behaviour,higher level,highest level of behaviour)?
A.Non-statutory regulations/Ethics/The law.
B.The law/Ethics/Non-statutory regulations.
C.The law/Non-statutory regulations/Ethics.
D.Ethics/Non-statutory regulations/The law.
答案：C
解析：Ethical behaviour is seen as the highest level of behaviour that society expects.Your behaviour goes further than just meeting your legal and non-legal obligations.
ACCA P3：
Which one of the following best describes the term'coupon rate'as applies to bonds?
A.The minimum rate of interest required to maintain the market value of the bonds at or above par value.
B.The annual interest received on the face value of the units of the bonds.
C.The total rate of return on the bonds,taking into account capital repayment as well as interest payments.
D.The annual interest received divided by the current ex-interest market price of the bonds.
答案：B
解析：The annual interest received divided by the current ex-interest market price of the bonds is the interest yield.The total rate of return on the bonds is the redemption yield.
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