综合f1真题历年

Examiner’sF1AccountinBusinessJune2010GeneralThepassrateforthepaperremainedatasatisfactorylevel,suggestingthatthemajorityofcandidateshadsyllabuscausinggreaterdifficultythanothers.Historically,candidateshaveperformedbetteronquestionscase.Candidatesarenowbetterpreparedforquestionsonorganisations,humanresourcesmanagementandCandidatesscoredparticularlywellonquestionsrelatingtoPorter’svaluechain,de-layering,applicationsofandtheroleoftheexternalauditor.Aminorityofcandidateschosetoguesssomeoftheanswers.WhilstsomeguessworkisinevitableinanExample1Joseph’spreferredwayoflearningistoassimilateinformationinalogicalandsystematicmanner.Hewithoutfirstbeingfullyinstructed.AccordingtotheHoneyandMumfordlearningstylesmodel,whichofthefollowingwouldbestABCDThescenarioclearlyidentifiesJosephasatheorist,inthathelearnsinalogicalandsystematicmannerandExampleAsalongstandingcustomer,WalterhasbeenhighlycriticalofFlyCo,anairlinewhichheclaimshasprovidedhimwithbadserviceandpoorvalueformoneyformanyyears.HehaswrittenmanylettersandhasmadeWithreferencetoMendelow’stheory,whatistheimplicationofthisCFlyCoshouldpreviouslyhavekeptWaltersatisfied,butitmustnowregardhimasakey ThecorrectanswerisB.mayhold.Thegrididentifiesfoursituations,tradingoffhigh/lowpowerandhigh/lowinterest.ByusingMendelow’sgrid,companiescanmapthepositionsofvariousstakeholdersandformulatetheirstrategiesfordealingwiththeinterestsofeach.thatsuchstakeholdersshouldbekeptinformed.Byinheritingalargeblockofsharesinthe hasreasedandhemustberegardedasakeyyer.ExampleHIJCoisalarge whosesharesarelistedonthenationalstockexchange.The preparationofthedraftfinancialstatements.TowhichofthefollowingwillthesestatementsbesubmittedinitiallyforATheexternalDTheinternalauditorsItisanestablishedpr ipleofcorporate ‘initially’.Althoughexternalauditorshaveastatutoryverificationroleandth forthe ’sfinancialstatements,theauditcommitteehasavitalinitialscrutinyrolewithAtthisleveloftheACCAqualification,candidatesarenotexpectedtohaveadetailedknowledgeofstandingknowledgeforindividualparts.Candidatescantherefore isetheirprospectsofsuccessbyadoptingaresulthoosingthewronganswer.Thisisespeciallyimportscenarioquestions,wherethereismorequestions,thiswillinevitablybeaproblemforsomecandidates.Singlemarkquestionsshouldnotbeunder-estimated.Thepassrateforthesequestionsdoesnotdiffersignificantlyfromtwomarkquestions.F120106504021BC考生在没有此类替代方案的情况下选择了选项（c）或（d），（d）HoneyMumfordJosephABCDDHoneyMumfordF120106这个场景清楚地表明是一位理论家，因为他以逻辑和系统的方式学习，并且更喜欢看到一个能更喜欢这种感觉）。只有39%的考生选择了正确答案。 FlyCo的大量有投票权的股份，现在第一次可以在年度股东大会上表达自己的不满。AFlyCo以前可以在的担忧上花费最小的努力，但现在必须让他了解情况BFlyCo以前应该让了解情况，但现在必须将他视为关键人物CFlyCo以前应该让满意，但现在必须将他视为关键人物正确答案是B。利益相关者的策略。在这个情景问题中，很明显有很高的兴趣，但权力很小。Mendelow建关键人物。只有39%的考生选择了正确答案。A外部审计师B审计委员会C董事会 审计师正确答案是BACCAF120106CD20%o，尽管不一定对各个部分有深入的了解。因此，考生可以通过采用系统的方法，分配可用的学习时间来考虑所有的学习目标，从而最大限度地提高成功的前景。仔细阅读每个问题的所有部分非常重要，在充分考虑所有选择之