【摘要】 即将参加ACCA考试的考生们，考试即将到来，大家的备考工作进行得如何了？考必过为大家精心整理了2016年ACCA考试模拟试题：财务管理(3)，希望能够助力ACCA考试，相信坚持一定会有成果。那么，同学们一起快来做题吧！关于2016年ACCA考试模拟试题：财务管理(3)的具体内容如下：
An organisation is reviewing the way that Information System (IS) projects are accounted for in the organisation. At
present the Information Systems department (which undertakes the IS projects) is a non-recharged cost centre.
However, the organisation wishes to explore the advantages and disadvantages of other charging approaches.
Four approaches are being considered
(1)Non-rechargeable cost centre (current situation)
(2)Recharged at cost
(3)Recharged at a mark up (profit centre)
(4)Setting up a separate IS company
Required:
FOR EACH of the FOUR approaches listed above:
(i)briefly describe the principle of the approach;(1 mark)
(ii)briefly describe ONE advantage of the approach;(2 marks)
(iii)briefly describe ONE disadvantage of the approach.(2 marks)
The mark allocation shown is for each approach, four approaches are listed.
(20 marks)
5(Designing Information Systems)
An organisation wishes to purchase a software package to administer its workflow requirements. It is currently drawing
up an Invitation to Tender (ITT) to send out to potential suppliers.
Required:
(a)Identify and briefly describe the contents of FOUR possible sections of the Invitation to Tender which will be
sent to the potential suppliers.(12 marks)
(b)Some of the managers are sceptical about the formal drawing up of an ITT. Project manager, Mary Mendes,
claims ‘our approach is to select a software package from a well-established software house, show it to the users
and convince them that it is what they want. Ours is a much quicker approach than all this formal ITT stuff’.
Explain the potential problems of Mary’s approach to software package selection and explain how these are
overcome by a formal approach that includes the production of an ITT.(8 marks)
(20 marks)
4
6(Evaluating Information Systems)
An examination board currently has a system where the following details are held about examinations. There are
currently 1,000 examinations on file, set by 100 examiners. Each examiner has set 10 examinations. There is a
simple computer file (called ASSESSMENT) containing 1,000 records. Each record has the following structure:
ASSESSMENT file
Field nameLength of fieldType of field
Examination number4Numeric
Examination name30Character
Examiner name30Character
Examiner address50Character
Passmark2Numeric
以上就是考必过为大家整理的2016年ACCA考试模拟试题：财务管理(3)的具体内容。没有特别幸运，那么请先特别努力，别因为懒惰而失败，还矫情地将原因归于自己倒霉。你必须特别努力，才能显得毫不费力。最后，考必过预祝大家在未来的ACCA考试中能够取得优异的成绩！