ACCA考试F1模拟试题及答案.docx
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ACCA考试F1模拟试题及答案.docx
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ACCA考试F1模拟试题及答案
2021年6月ACCA考试F1模拟试题及答案
ALL50questionsarecompulsoryandMUSTbeattempted
PleaseusethespaceprovidedontheinsidecoveroftheCandidateAnswerBooklettoindicateyourchosenanswerto
eachmultiplechoicequestion.
Eachquestionisworth2marks.
1 Whichofthefollowingaresubstantivetestsusedinthecontextofexternalauditoffinancialaccounts?
A Toestablishwhetherafigureiscorrect
B Toinvestigatewhyafigureisincorrect
C Toassesswhetherafigureshouldbeincluded
D Todeterminewhyafigureisexcluded
2 ThefollowingarefourstylesofmanagementidentifiedbyBlakeandMouton:
1. Team
2. Middleoftheroad
3. Countryclub
4. Authoritarian
WhichofthefollowingarethemosttaskefficientmanagerialstylesassuggestedbyBlakeandMouton?
A 1and3
B 2and4
C 1and4
D 2and3
3 In relation to the management of conflict, which of the following approaches will maximise the prospect of
consensus?
A Acceptance
B Negotiation
C Avoidance
D Assertiveness
4 Darraghhasbeenappointedtothemanagementteamofaprofessionalfootballclub.Hisroleincludescoaching,
mentoringandcounsellingyoungplayerswhohavejustsignedcontractswiththeclubforthefirsttime.
Thefollowingarehismainactivities:
1 Helpingtheyoungplayerstosettleinduringtheirfirstweek
2 Identifyingeachplayer'skeyskillsandencouragingthemtodevelopnewskills
3 Advisingtheplayersonaddressingpersonalissues,suchasmanagingtheirfinances
4 Helpingtheplayerstoanticipateopponents'reactions
Whichofthefollowingmatchesthecorrectroletocarryoutineachofthefouractivities?
A 1.Mentor2.Counsellor3.Coach4.Counsellor
B 1.Mentor2.Coach3.Counsellor4.Coach
C 1.Mentor2.Coach3.Counsellor4.Mentor
D 1.Counsellor2.Mentor3.Coach4.Counsellor
5 AccordingtoMendelowwhichgroupofstakeholdersmustcompanieskeepsatisfied?
A Thosewithlittlepowerandlittleinterestinthecompany
B Thosewithahighlevelofpowerbutlittleinterestinthecompany
C Thosewithlittlepowerbutahighlevelofinterestinthecompany
D Thosewithahighlevelofpowerandahighlevelofinterestinthecompany
6 Martinisanexperiencedandfullytrainedshipbuilder,basedinawesternEuropeancity.Duetosignificanteconomic
changeinsupplyanddemandconditionsforshipbuildinginMartin'sowncountry,theshipyardheworkedforhas
closedandhewasmaderedundant.Therewasnootherlocaldemandforhisskillswithinhisownregionandhe
wouldhavetomovetoanothercountrytoobtainasimilaremployment,andcouldonlyfindsimilarworklocally
throughundertakingatleastayear'sretraininginarelatedengineeringfield.
WhichofthefollowingdescribesthetypeofunemploymentthatMartinhasbeenaffectedby?
A Structuralunemployment
B Cyclicalunemployment
C Frictionalunemployment
D Marginalunemployment
7 WhichofthefollowingistheMAINfunctionofmarketing?
A Tomaximisesalesvolume
B Toidentifyandanticipatecustomerneeds
C Topersuadepotentialconsumerstoconvertlatentdemandintoexpenditure
D Toidentifysuitableoutletsforgoodsandservicessupplied
8 Thefollowingaresanctionsusedagainstcompaniesforpotentiallyunlawfulactions:
1 Investigationofitsfinancialaffairsbyagovernmentdepartmentoragency
2 Impositionofafinebythegovernment'scompanyregistrationbody
3 Refusaloftheexternalauditortosignthefinancialaccounts
4 Suspensionofdealingsinsecuritiesbythestockexchange
Whichoftheabovearetheconsequencesofalistedcompanyfailingtofileitsaccounts?
A 1and2
B 1and3
C 2and4
D 3and4
9 Theoverallaverageageofapopulationinacountryisdirectlydependentontwodemographicfactors:
Birthrateand
deathrate.
Assumingequalratesofchange,whichofthefollowingmustleadtoanoverallageingofthepopulation?
Birthrate Deathrate
A Rising Rising
B Falling Rising
C Rising Falling
D Falling Falling
10 GilsisconductinganappraisalinterviewwithhisassistantJill.HeinitiallyfeedsbacktoJillareasofstrengthsand
weaknessesofperformancebuttheninvitesJilltotalkaboutthejob,heraspirations,expectationsandproblems.He
adoptsanon-judgementalapproachandofferssuggestionsandguidance.
Thisisanexampleofwhichapproachtoperformanceappraisal?
A Tellandsellapproach
B Tellandlistenapproach
C Problemsolvingapproach
D 360degreeapproach
11 Whatistheprimaryresponsibilityoftheexternalauditor?
A Toverifyallthefinancialtransactionsandsupportingdocumentationoftheclient
B Toensurethattheclient'sfinancialstatementsarereasonablyaccurateandfreefrombias
C Toreportallfinancialirregularitiestotheshareholdersoftheclient
D Toensurethatalltheclient'sfinancialstatementsarepreparedandsubmittedtotherelevantauthoritiesontime
12 Marcus is charged with the leadership of a multi-disciplinary work team to oversee the development of a new
accountingsystem.Hedeterminesthathemustensurethathehasrepresentativesfromeachofthesectionsinthe
financedirectorate.Hefindsthattheteamstartstoworkwellbutgraduallyfailstodeliverviableoptions.Themeetings
deteriorateintoargumentsastowhoisresponsibleforwhat.Thereisnoclearsenseofdirection.Nooneseemsto
takeresponsibilityfortheinvestigationofnewoptions.Nooneseemstobeassessingprogressateachmeeting.
Marcusmayormaynotberesponsibleforthefollowingfailures:
1. Failuretoensureeffectiveteammanagement
2. Failuretoallowtheteamenoughtimetodevelop
WhichfailuresisMarcusresponsiblefor?
A 1only
B 2only
C Neitherfailure
D Bothfailures
13 WasimistheCustomerServicesManagerinalargeleisurepark.Theforthcomingweekendisgoingtobethebusiest
oftheyear,asitisapublicholiday.Wasimhastocopewithseveralabsentees,leavinghimshort-staffedinpublic
areasofthepark.Hismanagerhastoldhimthatheexpectshimtocatchupwithsomeadministrativereportsthat
wereduelastweek.Wasimalsohastoarrangeforsixnewstafftobetrained,whowillbearrivingimminently.
Inordertomanagehisworkloadmosteffectively,whatshouldWasimdo?
A Prioritisethetasksinrelationtothemostimportantbusinessoutcomes
B Dealwiththereportsthatthemanagerinsistsbeprepared
C Trainthenewrecruits
D Carryoutsomeoftheworkthattheabsenteeswouldnormallydo
14 In order to discharge their duties ethically, finance directors must ensure that the information published by their
organisations provides a complete and precise view of the position of the business, without concealing negative
aspectsthatmaydistortthereader'sperceptionofitsposition.
Thisdutydescribeswhichofthefollowingethicalprinciples?
A Probity
B Honesty
C Independence
D Objectivity
15 WhichofthefollowingisapurposeoftheInternationalFederationofAccountants?
A Agreementoflegallybindingfinancialreportingstandardsacrossallmemberaccountancyorganisations
B Preventionofinternationalfinancialcrimes,suchasmoneylaunderingandinsiderdealing
C Promotionofethicalstandardsinallmemberorganisations
D Developmentofuniversallyapplicabledetailedrulestodeterinappropriatebehaviours
16 Thefollowinggovernmentpoliciescanbeusedtoexpandorslowdownthelevelofeconomicactivity.
1 Taxation
2 Publicexpenditure
Whichofthefollowingcombinationsofpolicywouldmaximiseexpansionoftheeconomy?
A Increase1andincrease2
B Increase1andreduce2
C Reduce1andincrease2
D Reduce1andreduce2
17 NeillworksastheprocurementmanagerofJLCompany,alargeservicescompany.
InformationprovidedbyNeillismostrelevanttowhichofthefollowingelementsofthemarketingmix?
A Physicalevidence
B Distribution(orplace)
C Price
D Processes
18 Whichofthefollowingarefeaturesofinformalnetworks?
1 Theyundermineformalstructures
2 Theydirectlysupportmanagementobjectives
3 Theydevelopspontaneously
4 Theyreflectpatternsofpowerandinfluence
A 1and4
B 2and3
C 1and2
D 3and4
19 MalachihasbeenaskedbyhismanagertoobtaininformationaboutABCCompany,whichisbiddingforacontract
offeredbyMalachi'scompanyinthenearfuture.Thetwostatementswhichhewillbeusingashissourcesarethe
statementoffinancialposition(SOFP)andtheincomestatement(IS).Theinformationheisrequiredtoobtainisas
follows:
1:
Theequityofthecompany
2:
Operatingcostsasapercentageofturnover
3:
Long-termborrowings
4:
Liquidity
Whichofthefollowingcorrectlymatchestheaboveitemsofinformationwiththefinancialstatementsinwhich
theywouldbefound?
1. 2. 3. 4.
A SOFP IS IS SOFP
B IS SOFP SOFP IS
C IS SOFP IS SOFP
D SOFP IS SOFP IS
20 Linhownsabusyrestaurant.Shehashadcomplaintsfromregularcustomersaboutdinersfailingtocontroltheirnoisy
andunrulychildren,whi
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