ACCA考试F1模拟试题及答案.docx

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