2026年acca f1 笔试题型及答案

2026年accaf1笔试题型及答案

一、单项选择题（总共10题，每题2分）1.Whichofthefollowingbestdescribestheroleofanon-executivedirector?A.Tomanagetheday-to-dayoperationsofthecompanyB.ToprovidestrategicguidanceandchallengetheexecutivemanagementC.Tobeinvolvedintheday-to-daydecision-makingprocessD.Tohandlethefinancialaffairsofthecompany2.Theconceptof"stakeholders"inbusinessincludes:A.OnlyshareholdersB.OnlyemployeesC.Customers,suppliers,employees,shareholdersandthelocalcommunityD.Onlythegovernment3.Whichofthefollowingisanexampleofaninternalsourceofrecruitment?A.AdvertisinginanewspaperB.EmployeereferralsC.UsingarecruitmentagencyD.Attendingjobfairs4.Whatisthemainpurposeofamissionstatement?A.Tooutlinethecompany'sfuturegrowthplansB.Todescribethecompany'scorevaluesC.Todefinethecompany'spurposeandwhatitaimstoachieveD.Todetailthecompany'sfinancialgoals5.Whichofthefollowingisacharacteristicofatraditionalcommandeconomy?A.HighlevelsofentrepreneurshipB.PricedeterminationbymarketforcesC.GovernmentcontroloverproductionanddistributionD.Alargenumberofprivateenterprises6.Whichofthefollowingisnotafunctionofmanagement?A.PlanningB.ControllingC.OrganisingD.Marketing7.InMaslow'shierarchyofneeds,whichneedisatthetoplevel?A.PhysiologicalneedsB.Self-actualisationneedsC.SocialneedsD.Safetyneeds8.Whatisthepurposeofinternalcontrolsinabusiness?A.ToincreaseprofitsB.ToensuretheaccuracyoffinancialinformationandsafeguardassetsC.TocreatenewproductsD.Toexpandthebusinessglobally9.Theterm"corporatesocialresponsibility"refersto:A.Thecompany'sresponsibilitytomaximiseprofitsB.Thecompany'sobligationtosocietybeyonditseconomicgoalsC.Thecompany'sdutytoshareholdersonlyD.Thecompany'sresponsibilitytofollowalllaws10.Whichofthefollowingisanexampleofaprimarysourceofdata?A.AresearchreportfromagovernmentagencyB.AninterviewwithacustomerC.AsecondarydataanalysisD.Areviewofpreviousacademicstudies二、填空题（总共10题，每题2分）1.The______________isthepersonwhoownsthemajorityofsharesinacompanyandhassignificantcontroloveritsdecision-making.2.Theprocessofidentifying,assessingandprioritisingrisksisknownas______________.3.A______________isagroupofpeopleworkingtogethertowardsacommongoal.4.Inapartnership,the______________isthepartnerwhotakesonthemostliability.5.ThefourPsofmarketingareProduct,Price,Placeand______________.6.The______________istheamountofmoneyacompanyearnsafterdeductingallcostsfromitsrevenues.7.Themanagementfunctionof______________involvessettinggoalsanddecidinghowtoachievethem.8.The______________isthetotalnumberofemployeesinanorganisation.9.The______________istheprocessofconvertingrawmaterialsintofinishedproducts.10.The______________isthelegaldocumentthatsetsouttherulesandregulationsofacompany.三、判断题（总共10题，每题2分）1.Allemployeesinacompanyhavethesamerightsandresponsibilities.(True/False)2.Alimitedcompanyhaslimitedliabilityforitsshareholders.(True/False)3.Marketingonlyfocusesonpromotingproducts.(True/False)4.Planningisonlyimportantforlargeorganisations.(True/False)5.Internalcommunicationwithinacompanyisnotasimportantasexternalcommunication.(True/False)6.Thepurposeofavisionstatementistodescribethecurrentstateofthecompany.(True/False)7.Asoletraderhasunlimitedliabilityforthedebtsofthebusiness.(True/False)8.Allstakeholdershavethesameinterestsinacompany.(True/False)9.Thehumanresourcesdepartmentisonlyresponsibleforhiringemployees.(True/False)10.Costaccountingisonlyconcernedwithdirectcosts.(True/False)四、简答题（总共4题，每题5分）1.Explainthedifferencebetweenaprofitcentreandacostcentreinabusiness.2.Describetheroleoftheboardofdirectorsinacompany.3.Whataretheadvantagesofusingsocialmediaformarketingpurposes?4.Explaintheconceptof"ethics"inabusinesscontext.五、讨论题（总共4题，每题5分）1.Discusstheimpactofglobalisationonacompany'shumanresourcesmanagement.2.Analysethefactorsthatinfluenceacompany'schoiceoflocationforanewfactory.3.Explaintheimportanceofcorporategovernanceinpreventingfraudinacompany.4.Discussthechallengesfacedbyasmallbusinessincompetingwithlargecorporations.答案单项选择题1.B2.C3.B4.C5.C6.D7.B8.B9.B10.B填空题1.majorityshareholder2.riskassessment3.team4.generalpartner5.Promotion6.profit7.planning8.workforce9.production10.articlesofassociation判断题1.False2.True3.False4.False5.False6.False7.True8.False9.False10.False简答题1.Aprofitcentreisabusinessunitthatnotonlyincurscostsbutalsogeneratesrevenueandisresponsibleforitsownprofits.Ithascontroloverbothcostsandrevenues.Acostcentre,ontheotherhand,isonlyresponsibleforincurringcostsanddoesnotdirectlygeneraterevenue.Forexample,afactoryproductiondepartmentcanbeacostcentreasitincurscostslikerawmaterialsandlabourbutdoesnotdirectlyselltheproduct.Asalesdepartmentcanbeaprofitcentreasitgeneratesrevenuethroughsales.2.Theboardofdirectorsisresponsibleforstrategicdecision-makinginacompany.Theysettheoveralldirectionofthecompany,approvemajorinvestmentsandacquisitions,monitortheperformanceoftheexecutivemanagement,ensurecompliancewithlawsandregulations,andrepresenttheinterestsofshareholders.TheyalsohireandfiretheCEOandothertop-levelexecutives.3.Socialmediaoffersseveraladvantagesformarketing.Itallowscompaniestoreachalargeanddiverseaudienceatarelativelylowcost.Itenablesreal-timecommunicationwithcustomers,facilitatingfeedbackandrelationshipbuilding.Brandscancreatebrandawareness,runtargetedadvertisingcampaigns,andshowcasetheirproductsorservicesinanengagingway.Italsoprovidesopportunitiesforcontentsharinganduser-generatedcontent,whichcanenhancecredibility.4.Ethicsinabusinesscontextreferstothemoralprinciplesandvaluesthatguidethebehaviourofindividualsandthecompanyasawhole.Itinvolvesmakingdecisionsthatarefair,honest,andsociallyresponsible.Forexample,acompanyshouldnotengageinunethicalpracticeslikefalseadvertisingorexploitingworkers.Ithelpsbuildtrustwithcustomers,employees,andotherstakeholders.讨论题1.Globalisationhasseveralimpactsonacompany'shumanresourcesmanagement.Itrequirescompaniestohireandmanageemployeesfromdifferentcultures,whichmeansdealingwithculturaldifferencesincommunication,workstyles,andvalues.Thereisaneedforinternationalrecruitmentandtrainingtoensureemployeescanworkeffectivelyacrossborders.Italsoimpactsemployeemotivationastheymaybeexposedtodifferentworkenvironmentsandopportunitiesglobally.2.Factorsinfluencingacompany'schoiceoflocationforanewfactoryincludeaccesstorawmaterials,proximitytomarkets,availabilityofskilledlabour,transportationinfrastructure,taxincentives,andlocalgovernmentpolicies.Forexample,afactoryproducingperishablegoodsmayneedtobeclosetothemarkettoreducetrans