ACCA F1精选模拟测试题.doc

2016年ACCA F1精选模拟测试题来源：浦江财经第 1 题（单选）What name is given to a task culture by Charles Handy.A. Athena B. Apollo C. ZeusD. Dionysus第 2 题（单选）How is true and fair view generally defined for practical purposes?A. Managers have promised that the accounts are correctB. The accounts have been produced with the best intentionsC. All statements are honest and unlikely to deceiveD. The accounts are accurate and not misleadin第 3 题（单选）In order for the purchase of a non-current asset to be processed, what must the manager of the department which requires the asset firstly fill out?A. Business caseB. Purchase requisitionC. Company chequeD. Order form第 4 题（单选）The usefulness of information is reduced if it does not appear until long after the period to which it relates.To which feature of good accounting information does this sentence relate? A. ReliabilityB. ObjectivityC. TimelinessD. Relevance第 5 题（单选）Why does unemployment result in loss of output?A. Unemployed people earn less than employed peopleB. Unemployed labour will gradually lose its skills, and ability to contribute to production levelsC. Unemployment brings social problemsD. The economy is not producing as much as it could, because the potential labour force is not fully utilize第 6 题（单选）What does Porter analyse the micro environment into?A. Generic competitive factorsB. Five competitive forcesC. PEST factorsD. Product/market strategies第 7 题（单选）Lee , Mark, Bridget and Joey work for a company that makes coffee machines. A free packet of coffee is supplied with each machine sold. Lee repairs faulty machines which customers have sent back. Mark works in the warehouse and is in charge of storing the coffee. Bridget, the warehouse manager, is Marks supervisor. Joey monitors the number of machines in the warehouse and the coffee supplies in order to ensure that customer demand can be met.Whose work is NOT related to inbound logistics?A. LeeB. MarkC. BridgetD. Joey第 8 题（单选）Which of the following provides an example of ad-hoc outsourcing?A. Employing programmers on a short-term contractB. Ongoing website managementC. A third party owns or is responsible for equipment and staffD. Contractual hardware maintenance第 9 题（单选）For information to be cost beneficial, it should cost _ to obtain it, when compared with the benefit obtained from using it.Which word best completes this sentence?A. The sameB. MoreC. LessD. Nothing第 10 题（单选）Buying behaviour is an important aspect of marketing. What is an inhibitor?A. An individuals personalityB. A factor that makes a person less likely to purchase somethingC. An individuals social classD. An individuals culture第 11 题（单选）Which of the following statements concerning directors remuneration is NOT accurate?A. The packages of individual directors need not be disclosed, for reasons of confidentialityB. Directors remuneration should be set by a remuneration committeeC. Remuneration should be dependent upon performanceD. Accounts should disclose remuneration policy第 12 题（单选）What does GAAP stand for?A. Generally accepted accounting policyB. Generally accepted accounting procedureC. Generally accepted accounting principlesD. Generally accepted accounting process第 13 题（单选）When there is an input to X Ltds invoicing module, authorising the despatch of an invoice to a customer, there are automatic links to the receivables ledger which then updates the customers account.This is a feature of what type of system?A. Database management systemB. Internal control systemC. Executive information systemD. Integrated accounting system第 14 题（单选）Separating the signing of cheques from the authorisation of payments is an example of which type of control?A. Physical controlB. Internal checkC. Segregation of dutiesD. Reconciliation第 15 题（单选）What is the usual intention behind a research and development function?A. To improve products or processesB. To attract resources and fundingC. To provide employee trainingD. To understand buyer behavior第 16 题（单选）Which one of the following is a benefit of the informal organisation?A. Social networkingB. Knowledge sharingC. Getting work done more quicklyD. Prompt communication of company policies第 17 题（单选）Committees are a key part of organisational _ processes.Which word best completes this sentence? A. CommunicationB. PayrollC. TrainingD. Development第 18 题（单选）Which of the following is regarded as a primary stakeholder?A. One who is more strategically important than othersB. The governmentC. One who has a contractual relationship with the organisationD. An external stakeholder第 19 题（单选）Which of the following is NOT a factor when considering social class?A. Educational attainmentB. Inherited wealthC. Number of childrenD. Status第 20 题（单选）Value _ are the means by which a firm creates value in its products.Which word correctly completes this sentence? A. InputsB. ActivitiesC. PromotionsD. Outputs第 21 题（单选）Why are the accounting statements drawn up by a management accountant often prepared and presented very differently from those of the financial accountant?A. They are mainly interested in reporting to external partiesB. They are not concerned with policy or decision makingC. They do not need to comply with company law or accounting standardsD. They do not need to be done on a regular basis第 22 题（单选）Which one of the following is NOT a type of internal check?A. Sequential invoicingB. Pre-listC. Post-listD. Control total第 23 题（单选）How is structural unemploymentcaused?A. Long-term changes occur in the conditions of an industryB. Strong trade unions resist a fall in their wagesC. The demand for labourfluctuates throughout the yearD. There is difficulty in matching workers with jobs.第 24 题（单选）Which of the following is NOT a potential disadvantage of outsourcing?A. An organisation may find itself locked in to an unsatisfactory contractB. There is no onus upon internal management to keep up with new developmentsC. Certain functions may be too important to be contracted outD. There is often a long-term contract where services are specified for a fixed price第 25 题（单选）Which of the following could be found as a feature of an organisational health and safety policy?A. Employees medical assessmentsB. Detailed instructions on how to use equipmentC. The company mission statementD. An analysis of employee benefits in kind, including private health care第 26 题（单选）Which of the following would cause a firms demand curve for labour to shift to the right?A. A rise in the demand of a firms productB. A fall in the level of wagesC. An increase in the supply of labourD. A fall in output per worker第 27 题（单选）Why can conflict between stakeholders be quite common?A. Different shareholders will have different risk/return profilesB. Managers do not need to take their views into accountC. Their interests will generally be widely differentD. All of the above第 28 题（单选）The term _ is often used to describe the process of gathering external information.Which phrase correctly completes this sentence?A. Environmental scanningB. SWOT analysisC. Data captureD. PEST analysis第 29 题（单选）Which of the following features typifies a role culture within an organisation?A. Capable of adapting quickly to meet changeB. Power and influence stems from a central sourceC. A formal structure, operated by well-established rulesD. Best suited to smaller entrepreneurial organisations第 30 题（单选）What does the informal organisation consist of?A. Social relationshipsB. Casual communication networksC. Behavioural normsD. All of the above第 31 题（单选）Which of the following attitudes reflects a marketing orientation?A. Customers will buy whatever we produce B. Add more features to the productC. Customers must be persuaded to buyD. Determine the needs, wants and values of our target market第 32 题（单选）Asim, Bill, Claire and Dennis work for a construction company. Dennis sometimes requests a list of advances of employee pay for his department. Asim usually produces this. Dennis also sometimes requests an analysis of employee training expenditure. Bill produces this list. A report on aged receivables is usually produced by Claire. If Asim, Bill or Claire need to claim back expenses then Dennis has to authorise this.Who is most likely to work as a payables clerk?A. AsimB. BillC. ClaireD. Dennis第 33 题（单选）What is the purchasing mix?A. Quantity, price, supply, demandB. Quantity, quality, demand, costC. Quantity, price, quality, deliveryD. Quantity, cost, demand, delivery第 34 题（单选）A rise in the price of a good accompanied by a fall in the quantity sold would result fromA. A decrease in supplyB. An increase in demand C. A decrease in demand D. An increase in supply第 35 题（单选）Which of the following best describes a standing committee?A. It is formed to deal with routine business delegated to it on a permanent basisB. One with the power to govern or administerC. Formed to co-ordinate the activities of two or more committeesD. Appointed to relieve the parent committee of some of its routine work第 36 题（单选）The strength of the threat of a new entrant into an industry can depend on?A. The price awareness of consumersB. The likely response of existing competitors to the new entrantC. How much the customer buysD. How critical the product is to the customer第 37 题（单选）What is an employee report?A. An analysis of recruitment figuresB. A productivity assessmentC. A disciplinary procedureD. Financial information for issue to employees第 38 题（单选）Which of the following is NOT a key feature of the Accounting Standards Board?A. It is concerned with departures from accounting standardsB. It issues Financial Reporting StandardsC. It is supported by the Urgent Issues Task ForceD. It is overseen by the Financial Reporting Council第 39 题（单选）What does the term information market refer to?A. The transfer of information between networks and systems can be carried outB. Systems are likely to be superseded by newer onesC. Any user can share or exchange informationD. Information is a commodity which can be bought, sold or exchanged第 40 题（单选）When a country is in deficit, it is_ more goods and services than it is_. Which words, in correct order, correctly complete this sentence?A. Exporting; importingB. Importing; exportingC. Buying; sellingD. Selling; buying第 41 题（单选）Which of the following areas is covered by company law?A. Pollution controlB. Directors and their dutiesC. Unfair dismissalD. Safety procedures第 42 题（单选）Why is the study of population relevant for all types of business?A. An ageing population is less likely to buy new productsB. It affects demand for servicesC. It affects an organisations supply of labourD. A declining population is a sign of a declining economy第 43 题（单选）What is a possible symptom of board members losing touch with their shareholders?A. Concealment of problems or errorsB. Manipulation of accountsC. Not carrying out necessary questioning of senior managementD. Payment of excessive remuneration packages第 44 题（单选）What is Scheins third level in determining culture?A. BehaviourB. AttitudesC. Values and beliefsD. Assumptions第 45 题（单选）H Co is a firm of chartered certified accountants. Vimal and Kate work as trainee accountants for H Co, for a manager called Lesley. Lesley is keen for the trainees to pass their exams and so she sends Kate and Vimal on accountancy training courses on a regular basis with a training company called PBB. PBB supply Vimal and Kate with all of the books and courses that they need to pass the exams. Which one of the following options is/are connected stakeholders of H Co?A. The Association Of Chartered Certified AccountantsB. Kate and VimalC. PBBD. Lesley第 46 题（单选）The diagram below relates to the demand for and supply of ginThe market is initially in equilibrium at point X. The government imposes a specific tax on gin whilst at the same time, the price of whisky (a substitute for gin) rises. Which point, A, B, Y, or Z represents the new market equilibrium?A. AB. BC. YD. Z第 47 题（单选）Which of the following provides an example of a boundary separating an organisation from its environment?A. A divisional structureB. Systems and proceduresC. Factory gatesD. Recruitment policy第 48 题（单选）What was the main conclusion of the Hawthorne studies?A. Job status is a strong motivatorB. Informal groups exercise a powerful influence in the w