ACCA F1精选模拟测试题.docx

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_________arethe