ACCA F1精选模拟测试题.docx
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ACCA F1精选模拟测试题.docx
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ACCAF1精选模拟测试题
ACCAF1精选模拟测试题
第1题(单选)
Whatnameisgiventoa‘taskculture’byCharlesHandy.
A.Athena
B.Apollo
C.Zeus
D.Dionysus
第2题(单选)
Howis‘trueandfairview’generallydefinedforpracticalpurposes?
A.Managershavepromisedthattheaccountsarecorrect
B.Theaccountshavebeenproducedwiththebestintentions
C.Allstatementsarehonestandunlikelytodeceive
D.Theaccountsareaccurateandnotmisleadin
第3题(单选)
Inorderforthepurchaseofanon-currentassettobeprocessed,whatmustthemanagerofthedepartmentwhichrequirestheassetfirstlyfillout?
A.Businesscase
B.Purchaserequisition
C.Companycheque
D.Orderform
第4题(单选)
‘Theusefulnessofinformationisreducedifitdoesnotappearuntillongaftertheperiodtowhichitrelates.’
Towhichfeatureofgoodaccountinginformationdoesthissentencerelate?
A.Reliability
B.Objectivity
C.Timeliness
D.Relevance
第5题(单选)
Whydoesunemploymentresultinlossofoutput?
A.Unemployedpeopleearnlessthanemployedpeople
B.Unemployedlabourwillgraduallyloseitsskills,andabilitytocontributetoproductionlevels
C.Unemploymentbringssocialproblems
D.Theeconomyisnotproducingasmuchasitcould,becausethepotentiallabourforceisnotfullyutilize
第6题(单选)
WhatdoesPorteranalysethemicroenvironmentinto?
A.Genericcompetitivefactors
B.Fivecompetitiveforces
C.PESTfactors
D.Product/marketstrategies
第7题(单选)
Lee,Mark,BridgetandJoeyworkforacompanythatmakescoffeemachines.Afreepacketofcoffeeissuppliedwitheachmachinesold.Leerepairsfaultymachineswhichcustomershavesentback.Markworksinthewarehouseandisinchargeofstoringthecoffee.Bridget,thewarehousemanager,isMark’ssupervisor.Joeymonitorsthenumberofmachinesinthewarehouseandthecoffeesuppliesinordertoensurethatcustomerdemandcanbemet.
WhoseworkisNOTrelatedtoinboundlogistics?
A.Lee
B.Mark
C.Bridget
D.Joey
第8题(单选)
Whichofthefollowingprovidesanexampleof‘ad-hoc’outsourcing?
A.Employingprogrammersonashort-termcontract
B.Ongoingwebsitemanagement
C.Athirdpartyownsorisresponsibleforequipmentandstaff
D.Contractualhardwaremaintenance
第9题(单选)
Forinformationtobecostbeneficial,itshouldcost________toobtainit,whencomparedwiththebenefitobtainedfromusingit.
Whichwordbestcompletesthissentence?
A.Thesame
B.More
C.Less
D.Nothing
第10题(单选)
Buyingbehaviourisanimportantaspectofmarketing.Whatisaninhibitor?
A.Anindividual’spersonality
B.Afactorthatmakesapersonlesslikelytopurchasesomething
C.Anindividual’ssocialclass
D.Anindividual’sculture
第11题(单选)
Whichofthefollowingstatementsconcerningdirectors’remunerationisNOTaccurate?
A.Thepackagesofindividualdirectorsneednotbedisclosed,forreasonsofconfidentiality
B.Directors'remunerationshouldbesetbyaremunerationcommittee
C.Remunerationshouldbedependentuponperformance
D.Accountsshoulddiscloseremunerationpolicy
第12题(单选)
Whatdoes‘GAAP’standfor?
A.Generallyacceptedaccountingpolicy
B.Generallyacceptedaccountingprocedure
C.Generallyacceptedaccountingprinciples
D.Generallyacceptedaccountingprocess
第13题(单选)
WhenthereisaninputtoXLtd’sinvoicingmodule,authorisingthedespatchofaninvoicetoacustomer,thereareautomaticlinkstothereceivablesledgerwhichthenupdatesthecustomer’saccount.
Thisisafeatureofwhattypeofsystem?
A.Databasemanagementsystem
B.Internalcontrolsystem
C.Executiveinformationsystem
D.Integratedaccountingsystem
第14题(单选)
Separatingthesigningofchequesfromtheauthorisationofpaymentsisanexampleofwhichtypeofcontrol?
A.Physicalcontrol
B.Internalcheck
C.Segregationofduties
D.Reconciliation
第15题(单选)
Whatistheusualintentionbehindaresearchanddevelopmentfunction?
A.Toimproveproductsorprocesses
B.Toattractresourcesandfunding
C.Toprovideemployeetraining
D.Tounderstandbuyerbehavior
第16题(单选)
Whichoneofthefollowingisabenefitoftheinformalorganisation?
A.Socialnetworking
B.Knowledgesharing
C.Gettingworkdonemorequickly
D.Promptcommunicationofcompanypolicies
第17题(单选)
Committeesareakeypartoforganisational________processes.
Whichwordbestcompletesthissentence?
A.Communication
B.Payroll
C.Training
D.Development
第18题(单选)
Whichofthefollowingisregardedasaprimarystakeholder?
A.Onewhoismorestrategicallyimportantthanothers
B.Thegovernment
C.Onewhohasacontractualrelationshipwiththeorganisation
D.Anexternalstakeholder
第19题(单选)
WhichofthefollowingisNOTafactorwhenconsideringsocialclass?
A.Educationalattainment
B.Inheritedwealth
C.Numberofchildren
D.Status
第20题(单选)
Value_________arethemeansbywhichafirmcreatesvalueinitsproducts.
Whichwordcorrectlycompletesthissentence?
A.Inputs
B.Activities
C.Promotions
D.Outputs
第21题(单选)
Whyaretheaccountingstatementsdrawnupbyamanagementaccountantoftenpreparedandpresentedverydifferentlyfromthoseofthefinancialaccountant?
A.Theyaremainlyinterestedinreportingtoexternalparties
B.Theyarenotconcernedwithpolicyordecisionmaking
C.Theydonotneedtocomplywithcompanylaworaccountingstandards
D.Theydonotneedtobedoneonaregularbasis
第22题(单选)
WhichoneofthefollowingisNOTatypeofinternalcheck?
A.Sequentialinvoicing
B.Pre-list
C.Post-list
D.Controltotal
第23题(单选)
Howis‘structuralunemployment’caused?
A.Long-termchangesoccurintheconditionsofanindustry
B.Strongtradeunionsresistafallintheirwages
C.Thedemandforlabourfluctuatesthroughouttheyear
D.Thereisdifficultyinmatchingworkerswithjobs.
第24题(单选)
WhichofthefollowingisNOTapotentialdisadvantageofoutsourcing?
A.Anorganisationmayfinditselflockedintoanunsatisfactorycontract
B.Thereisnoonusuponinternalmanagementtokeepupwithnewdevelopments
C.Certainfunctionsmaybetooimportanttobecontractedout
D.Thereisoftenalong-termcontractwhereservicesarespecifiedforafixedprice
第25题(单选)
Whichofthefollowingcouldbefoundasafeatureofanorganisationalhealthandsafetypolicy?
A.Employees’medicalassessments
B.Detailedinstructionsonhowtouseequipment
C.Thecompanymissionstatement
D.Ananalysisofemployeebenefitsinkind,includingprivatehealthcare
第26题(单选)
Whichofthefollowingwouldcauseafirm’sdemandcurveforlabourtoshifttotheright?
A.Ariseinthedemandofafirm’sproduct
B.Afallinthelevelofwages
C.Anincreaseinthesupplyoflabour
D.Afallinoutputperworker
第27题(单选)
Whycanconflictbetweenstakeholdersbequitecommon?
A.Differentshareholderswillhavedifferentrisk/returnprofiles
B.Managersdonotneedtotaketheirviewsintoaccount
C.Theirinterestswillgenerallybewidelydifferent
D.Alloftheabove
第28题(单选)
Theterm________isoftenusedtodescribetheprocessofgatheringexternalinformation.
Whichphrasecorrectlycompletesthissentence?
A.Environmentalscanning
B.SWOTanalysis
C.Datacapture
D.PESTanalysis
第29题(单选)
Whichofthefollowingfeaturestypifiesa‘roleculture’withinanorganisation?
A.Capableofadaptingquicklytomeetchange
B.Powerandinfluencestemsfromacentralsource
C.Aformalstructure,operatedbywell-establishedrules
D.Bestsuitedtosmallerentrepreneurialorganisations
第30题(单选)
Whatdoesthe‘informalorganisation’consistof?
A.Socialrelationships
B.Casualcommunicationnetworks
C.Behaviouralnorms
D.Alloftheabove
第31题(单选)
Whichofthefollowingattitudesreflectsamarketingorientation?
A.‘Customerswillbuywhateverweproduce’
B.‘Addmorefeaturestotheproduct’
C.‘Customersmustbepersuadedtobuy’
D.‘Determinetheneeds,wantsandvaluesofourtargetmarket’
第32题(单选)
Asim,Bill,ClaireandDennisworkforaconstructioncompany.Dennissometimesrequestsalistofadvancesofemployeepayforhisdepartment.Asimusuallyproducesthis.Dennisalsosometimesrequestsananalysisofemployeetrainingexpenditure.Billproducesthislist.AreportonagedreceivablesisusuallyproducedbyClaire.IfAsim,BillorClaireneedtoclaimbackexpensesthenDennishastoauthorisethis.
Whoismostlikelytoworkasapayablesclerk?
A.Asim
B.Bill
C.Claire
D.Dennis
第33题(单选)
Whatisthe‘purchasingmix’?
A.Quantity,price,supply,demand
B.Quantity,quality,demand,cost
C.Quantity,price,quality,delivery
D.Quantity,cost,demand,delivery
第34题(单选)
Ariseinthepriceofagoodaccompaniedbyafallinthequantitysoldwouldresultfrom
A.Adecreaseinsupply
B.Anincreaseindemand
C.Adecreaseindemand
D.Anincreaseinsupply
第35题(单选)
Whichofthefollowingbestdescribesa‘standingcommittee’?
A.Itisformedtodealwithroutinebusinessdelegatedtoitonapermanentbasis
B.Onewiththepowertogovernoradminister
C.Formedtoco-ordinatetheactivitiesoftwoormorecommittees
D.Appointedtorelievetheparentcommitteeofsomeofitsroutinework
第36题(单选)
Thestrengthofthethreatofanewentrantintoanindustrycandependon?
A.Thepriceawarenessofconsumers
B.Thelikelyresponseofexistingcompetitorstothenewentrant
C.Howmuchthecustomerbuys
D.Howcriticaltheproductistothecustomer
第37题(单选)
Whatisan‘employeereport’?
A.Ananalysisofrecruitmentfigures
B.Aproductivityassessment
C.Adisciplinaryprocedure
D.Financialinformationforissuetoemployees
第38题(单选)
WhichofthefollowingisNOTakeyfeatureoftheAccountingStand
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