ACCA F1模拟真题（文末附参考答案）

1 The major purpose of the International Accounting Standards Board (IASB) is to ensure consistency in ___________. Which two words complete the sentence above? 

A Financial control B Corporate reporting C External auditing (1 mark) 

2 The leadership style that least acknowledges the contribution that subordinates have to make is ___________. Which word correctly completes the sentence above?

A Authoritarian B Autocratic C Assertive (1 mark) 

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 (2 marks) 

4 Darragh has been appointed to the management team of a professional football club. His role includes coaching, mentoring and counselling young players who have just signed contracts with the club for the first time. The following are his main activities: 

1 Helping the young players to settle in during their first week 

2 Identifying each player’s key skills and encouraging them to develop new skills 3 Advising the players on addressing personal issues, such as managing their finances 

4 Helping the players to anticipate opponents’ reactions Which of the following matches the correct role to carry out in each of the four activities? 

A 1. Mentor  2. Counsellor 3. Coach 4. Counsellor 

B 1. Mentor 2. Coach 3. Counsellor 4. Coach 

C 1. Mentor 2. Coach 3. Counsellor 4. Mentor 

D 1. Counsellor 2. Mentor 3. Coach 4. Counsellor (2 marks) 2 

5 In order to ensure that the policies of an organisation are consistent with the public interest, on which of the following should the directors of a company focus?

A The long-term welfare of the shareholders 

B Compliance with legal requirements and codes of governance 

C The collective well-being of stakeholders  (1 mark) 

6 Martin is an experienced and fully trained shipbuilder, based in a western European city. Due to significant economic change in supply and demand conditions for shipbuilding in Martin’s own country, the shipyard he worked for has closed and he was made redundant. 

There was no other local demand for his skills within his own region and he would have to move to another country to obtain a similar employment, and could only find similar work locally through undertaking at least a year’s retraining in a related engineering field. Which of the following describes the type of unemployment that Martin has been affected by? 

A Structural unemployment 

B Cyclical unemployment 

C Frictional unemployment 

D Marginal unemployment (2 marks) 

7 Which of the following is the MAIN function of marketing? 

A To maximise sales volume 

B To identify and anticipate customer needs 

C To persuade potential consumers to convert latent demand into expenditure 

D To identify suitable outlets for goods and services supplied (2 marks) 

8 The following are sanctions used against companies for potentially unlawful actions: 

1 Investigation of its financial affairs by a government department or agency 

2 Imposition of a fine by the government’s company registration body 

3 Refusal of the external auditor to sign the financial accounts 

4 Suspension of dealings in securities by the stock exchange Which of the above are the consequences of a listed company failing to file its accounts? 

A 1 and 2 B 1 and 3  C 2 and 4   D 3 and 4 (2 marks) 

9 The overall average age of a population in a country is directly dependent on two demographic factors: Birth rate and death rate. Assuming equal rates of change, which of the following must lead to an overall ageing of the population? Birth rate Death rate 

A Rising Rising 

B Falling Rising 

C Rising Falling 

D Falling Falling (2 marks) 

10 Gils is conducting an appraisal interview with his assistant Jill. He initially feeds back to Jill areas of strengths and weaknesses of performance but then invites Jill to talk about the job, her aspirations, expectations and problems. He adopts a non-judgemental approach and offers suggestions and guidance. This is an example of which approach to performance appraisal? 

A Tell and sell approach 

B Tell and listen approach 

C Problem solving approach 

D 360 degree approach (2 marks) 

11 What is the primary responsibility of the external auditor?

 A To verify all the financial transactions and supporting documentation of the client 

B To ensure that the client’s financial statements are reasonably accurate and free from bias 

C To report all financial irregularities to the shareholders of the client 

D To ensure that all the client’s financial statements are prepared and submitted to the relevant authorities on time (2 marks) 

12 The following are examples of business information: 

(1) Annual forecasts of revenues and costs for a department 

(2) Product development plans for the next 2–3 years

(3) Targets agreed by key managers at their performance appraisal interviews Which of the above would be classified as tactical information?

A 1, 2 and 3 

B 1 and 3 only 

C 2 and 3 only (1 mark) 

13 Wasim is the Customer Services Manager in a large leisure park. The forthcoming weekend is going to be the busiest of the year, as it is a public holiday. Wasim has to cope with several absentees, leaving him short-staffed in public areas of the park. His manager has told him that he expects him to catch up with some administrative reports that were due last week. Wasim also has to arrange for six new staff to be trained, who will be arriving imminently. In order to manage his workload most effectively, what should Wasim do? 

A Prioritise the tasks in relation to the most important business outcomes 

B Deal with the reports that the manager insists be prepared 

C Train the new recruits 

D Carry out some of the work that the absentees would normally do (2 marks) 

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 aspects that may distort the reader’s perception of its position. This duty describes which of the following ethical principles? 

A Probity 

B Honesty 

C Independence 

D Objectivity (2 marks) 

15 Which of the following is a purpose of the International Federation of Accountants? 

A Agreement of legally binding financial reporting standards across all member accountancy organisations 

B Prevention of international financial crimes, such as money laundering and insider dealing 

C Promotion of ethical standards in all member organisations 

D Development of universally applicable detailed rules to deter inappropriate behaviours (2 marks) 

16 The following government policies can be used to expand or slow down the level of economic activity. 1 Taxation 2 Public expenditure Which of the following combinations of policy would maximise expansion of the economy?

A Increase 1 and increase 2 

B Increase 1 and reduce 2 

C Reduce 1 and increase 2 

D Reduce 1 and reduce 2 (2 marks) 

17 Neill works as the procurement manager of JL Company, a large services company. Information provided by Neill is most relevant to which of the following elements of the marketing mix? 

A Physical evidence 

B Distribution (or place) 

C Price D Processes (2 marks) 

18 In relation to employee selection, which type of testing is most appropriate for assessing the depth of knowledge of a candidate and the candidate’s ability to apply that knowledge? 

A Intelligence testing 

B Competence testing 

C Psychometric testing (1 mark) 

19 Malachi has been asked by his manager to obtain information about ABC Company, which is bidding for a contract offered by Malachi’s company in the near future. The two statements which he will be using as his sources are the statement of financial position (SOFP) and the statement of profit or loss (SOPL). The information he is required to obtain is as follows: 

1: The equity of the company 

2: Operating costs as a percentage of turnover 

3: Long-term borrowings 

4: Liquidity Which of the following correctly matches the above items of information with the financial statements in which they would be found? 

A SOFP SOPL SOPL SOFP 

B SOPL SOFP SOFP SOPL 

C SOPL SOFP SOPL SOFP 

D SOFP SOPL SOFP SOFP (2 marks) 

20 Linh owns a busy restaurant. She has had complaints from regular customers about diners failing to control their noisy and unruly children, which is spoiling their dining experiences. Which of the following courses of action would be regarded as a pluralist solution to this problem? 

A Setting aside a separate section of the restaurant for families with children 

B Not accepting bookings from families with children 

C Advising customers that the restaurant is a family restaurant before they book D Taking no action, assuming that those who complain will always be a minority (2 marks) 

21 Which of the following is data protection legislation primarily designed to protect? 

A All private individuals and corporate entities on whom only regulated data is held 

B All private individuals on whom only regulated data is held 

C All private individuals on whom any data is held (1 mark) 

22 The system used by a company to record sales and purchases is an example of which of the following? 

A A transaction processing system 

B A management information system 

C An office automation system 

D A decision support system (2 marks) 

23 The following are stakeholders of a business organisation: 1. Manager 2. Customer 3. Executive Director 4. Supplier Which of the above are CONNECTED stakeholders? 

A 1, 2 and 3 B 2 and 4 C 2 and 3 only D 3 and 4 (2 marks) 

24 In an economic environment of high price inflation, those who owe money will gain and those who are owed money will lose. Is this statement true or false? 

A True B False (1 mark) 

25 Role playing exercises using video recording and playback would be most effective for which type of training? 

A Development of selling skills 

B Regulation and compliance 

C Dissemination of technical knowledge 

D Introduction of new processes or procedures (2 marks) 

参考答案

1 B The IASB aims to promote consistency in corporate reporting by creating financial reporting standards to which major businesses are expected to adhere.

2 B The Ashridge model identifies four styles: autocratic; authoritarian; consultative; laissez-faire (or participative). The first of these is the least participative.

3 B Negotiation gives the best opportunity for the two sides in a conflict to converge their positions. The other options either involve backing down, forcing a position, potentially increasing conflict, or leaving the issue unresolved.

4 B Mentors usually help staff on broader work related development, including orientation and induction. Coaches work on developing specific skills of the job itself, while counsellors work with people on a personal level, perhaps if they are having non-work related or emotional problems.

5 C The board of directors are responsible for the well being of a wide group of constituencies, including shareholders, but also employees and other internal, external and connected stakeholders.

6 A Because of the particular circumstances of the scenario where someone is made redundant from an industry in decline where skills cannot be easily transferred, where re-training might take a long time or where work is not available in the short term within a reasonable geographic proximity, this is classed as structural unemployment.

7 B The basic principle that underlies marketing is that it is a management process that identifies and anticipates customer needs. The other distracters in the question refer to specific activities undertaken by a marketing function.

8 C The normal sanctions in such a case is that fines are imposed on companies by the registration body of the company and, where listed, the company may be delisted by the stock exchange authorities. Although the option wasn’t included, sanctions against responsible directors may also be imposed.

9 D The ageing population trend is caused by a decreasing birth rate and a decreasing mortality rate.

10 B The ‘tell and listen’ approach encourages input from the individual, promoting participation in the process by the appraisee.

11 B The external auditor has to ensure that the financial statements of the organisation truly reflect the activities of the business in the relevant accounting period. This assessment should be independent and therefore free from subjectivity on the part of the management of the client organisation.

12 B Annual targets and management forecasts from performance appraisals indicate medium term planning horizons which are both tactical in nature, whereas product development plans for 2–3 years are longer term strategic objectives.

13 A An employee with a range of tasks or objectives to achieve and pressures to achieve them to set deadlines, should always prioritise tasks in accordance to business importance. Deciding on other criteria such as pressure applied by colleagues,whether someone is absent or not or simply because a task is urgent may damage wider business objectives.

14 D A professional accountant acting in accordance with fundamental ethical principles is demonstrating objectivity when they give a complete and precise view, which by implication means that negative aspects should not be concealed or positive aspects accentuated.

15 C IFAC has no legal powers against businesses, nor does it set financial reporting standards. It is an accounting association member body which promotes educational and ethical standards of behaviour amongst its member bodies, through a code of ethics and behaviour, but does not prescribe detailed rules on this.

16 C Increasing taxation leaves individuals with less disposable income for expenditure within the economy thereby slowing economic activity. The same effect is caused by a reduction in government expenditure. Therefore economic activity can be stimulated by reducing taxation and increasing government expenditure.

17 C Information on purchase costs of finished goods or raw materials is important in establishing the price of a product. In terms of the marketing mix, this information is most relevant to the price element as prices should be set at least to cover cost and give an acceptable level of profit.

18 B As the test is needed to test specific skills, competence testing is most appropriate. Intelligence and psychometric tests are intended to assess innate ability or psychological traits, which are more general.

19 D The key correctly matches the information required to the particular financial statement in which they are to be found.

20 A The pluralist solution is to cater for the needs of more than one stakeholder group without seriously compromising the interests of any individual group. Therefore setting aside a special area for families with children while having an adults only section would achieve this. The other options involve adversely affecting the rights of one or other group of stakeholders in some way.

21 B Data protection legislation is formulated to protect the interests of data subjects who are private individuals. Not all data is regulated.

22 A A transaction processing system enables all sales and purchase transactions to be recorded by volume and category.

23 B is correct because customers and suppliers deal closely on a transactional basis with the organisation, but are not internal stakeholders like managers and executive directors.

24 A Where price inflation is high the value of money reduces consistently over time. Those who owe money (debtors) therefore pay back less capital in real terms, and interest rates seldom adjust adequately to compensate for this.

25 A Role playing exercises are most effectively used for skills development, including sales training. Other common business applications include effective selection interviewing and performance appraisal interviewing.

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