f1模拟题带答案

1、1,Is been saidtany countries people consider themselves more as individuals andless as members of established sol grous for instance age and class grous.What will be the impact of this onanisations?They will have to undertake more direct marketing.They will have to differentiate their products.(3) T

2、hey will have to focus more on diversityA, 1only B, 1,2and3 C, 2onlyD, 1and2only个性化的表现使得产品或者服务更加多样化es.2, Which of the following are accepted qualities of a counsellor?EmpathyImpartialityDiscretion A, 1onlyB, 2 and 3 onlyC, 1.2and33, Which TWO of the following sements are true?A. Jobysis aids good ma

3、nagementB. Delegation is a sign of weak managementC. All goals must be expressed asD. A manager should prioritise tasksties4, Which TWO of the following items could appear in a companys sement of cash flows?A.erest expense paidB. Repayment of share capitalC. DepreD. Accrualstion of non current asset

4、sC 折旧不是现金流，D 应计费用，就是已经算成费用，但是现金流还没有支出5, Which of the following is an exle of a fiscal policy ool?A. Changingerest ratesB. Purchasing of domesticernment bonds by the central bC. Reducing public expenditure6, What is a primary pure of anTo test control systemsTo make economiesTo plan operationsernal a

5、udit?7. Which of the following actions reflect profesethics?al competencehe IFAC (IESBA) code of(1) Ensuring all stattend profesal update oursesKeeping due client confidentiality when asked to reveal clientinformation（保密性）Ensuring that only duly qualified staff work on projects1,2and31and3only1and2o

6、rly2 and 3 only8, Which of the following is an example of Honey and Mumfords learning types?ldealistRealistTheorist9, Which of the following accountancy activities may involve ethical decisions?Preparing a statement of financial positionAuditing a small businessSubmitting a clients lax return1,2and3

7、2 and 3 only2ony3ony10, The employee appraisal system has five stages,the final of which is the follow-up stage.What is the final process in this follow-up element of the appraisal interview?APrepare report on appraisal BAgree plan of actionCObtain employees feedback in writinge11, Which of the foll

8、owing is a benefit of having corporate code of ethics?It gives guidance on acceptable standards of behaviourIt promotes consistency in behaviour across the organizationIt specifies rules for individual conduct2and31and31and212, Andy is the external auditor for KT Co. He is performing two tests in re

9、lation to purchases.The first involves taking a sample of purchase invoices to make sure they have all been authorised. The second involves checking the addition of the purchase day book.Are the following substantive tests?Yes No Checking a sample of invoices for authorizationChecking the addition o

10、f the purchases day book学了 F8 以后就知道 A 是控制测试，control test13, On a recent business trip abroad, Diana was given an expensive gift of value from thecompany she was working with. She was concerned that accepting this may be both unethical and unprofessional, however in the country she was working in thi

11、s was seen as normal business practice. She understands that to refuse it may offend both the individual and the company who has presented this gift.Which of the following actions should Diana take?Accept the gift and formally declare he receipt of the gift to her senior managerReject the gift expla

12、ining that it is unacceptable to accept itAccept the gift and then gives something of similar value back to the individualAccept the gift and give it to a friend rather than keep it for herself14. Are each of the following statements regarding conflict true or false?TrueFalseConflict is constructive

13、 when it polarises viewsConflict can help encourage creativityA systems audit involves tests to check that the figures entered in the financial statement andsupporting documentation are correct.What sort of tests will be used for this purpose?Substantive testsCompliance tests实质性测试，测试每笔交易每个账户是否正确Whic

14、h TWO of the following are thinking/problem solving roles in Belbins team rolestheory?PlantCompleter finisherSpecialistTeam worker17. The following statement are made by the manager in the appraisal interviewWhich purpose of the appraisal process does each statementdemonstrate?PerformanceRewardPoten

15、tialWe need to discuss your unpopularity with several of our suppliers I think you should attend a training course on motivational techniques 18. Which management tool will provide a blueprint for staff development to improveperformance in the future?A person specificationA competence frameworkA job

16、 descriptionA person profile19, To whom is the external auditor responsible?ThTheof directorsernmentC. The shareholdersD. The audit committee20, Riley and Malena are managers at SAWR Co. Since a recent takeover bid they have beenseeking to award themselves better terms and conditions of service and

17、behaving in waysare not favourable to shareholders of the company.Which of the following theories describes the situation above?A. AgencytB.ernanceC. StewardshipD. Stakeholder21.Company hasroduced the following measures.(1) Reduction of carbon emisshe production pros(2) Refurbishment of offito creat

18、e a more pleasant working environment3) Enhancedernal controls to prevent fraud and theft(4)New procedures to ensure legal compliance with selling tandardsWhich of the above measures are exresponsibility?1and42and31and2les of increasingCompanys commitment to sol22. Are each of the following sethics

19、true or false?ements in relation to the definition of a corporate code ofTrueFalseIt outlines rules regarding standards ofng businessIt is an informal sement of a companys values and principles23. One role of the manager is to represent theHow did Mzberg define this role?SpokesFigureheadNegotiator D

20、.Entrepreneuranization in all matters of ormality.24. Communication flows in a variety of directions throughout ananization.Which of the following is an exA. Finance manager to salele of diagonal communication?Production manager to production directorMarketing director to chairmanSales manager to sa

21、les25. Which of the following is the key benefit of 360 degree appraisal?A.More objective view of individualperformanceB.Shows management are serious about job roC. Allows manager and staff to assess many deas360 度，更加客观，更加全面ion26.Are the following sements true or false with regard to the directors o

22、f anTrueanization?False They are accountable to the shareholdersThey must be full time employees withheanization27. A cost accountant is responsible for which of the following?A. VarianceysisProduction of finanl sementsObtaining financeRegistering non-current assetsHoney and Murnlord classify four d

23、ifferent learning styles.Which of the following sements accuray describes the pragmatists preferred approach to learning ”Prefers to think things throughPrefers to work with real asks/preferen Prefers to understand principlesPrefers to try things hands-on29.Which TWO of the following are features of

24、 tallTight superviNarrow span of controlDecentralization of authorityFew levels of managementanizations?Which of the following sements relating to time management is correct?Prioritization of tasks should be determined by their relative importance in achieving anizational objectivesWhen a plan is ma

25、de in respect of time allocation, the individual should stick rigidly to thisplanWhen an individual has several tasks, the urgent tasks are the most mportant31. In relation to the use ofephone referenhe selection pros, is each of thefollowing sements true or alse?Truefalse, and never instead ofephon

26、e referenshould only be used in addition to written referen them.没有说电话的 reference 一定是 in addition 书面的 referenceThe person giving information over the telephone cannot be held legally accountable for theinformation given.Reference 只是个参考，没有办法说要让人家 legally accountableWhich member should sign the minute

27、s of a committee meeting to confirm they are a trueand accurate record of the meeting ?Any two membersChairmanSecretaryThe firm has a shared vision and can stand on its own feet with no interference orparticipation from the leader. There is a common focus on achieving goals, and the team makes most

28、of the decisions consistent with criteria agreed by the leader.Which stage in the Tuckman team-development model is described by thisstatement?StormingNormingPerformingForming34. Which of the following describes the primary responsibility of an ACCAmember?To act in the intereste of the whole company

29、.To act in the public interestTo act in the interests of the financial directorateBakes Co is a large, traditional company, with organizational relationships defined by havingprecise terms of reference for each department. The departments are organized functionally. Staff regard the organization as

30、conservative, slow to adopt change, and rather bureaucratic.Blakes Co displays the features of which of Handys cultural typologies?RolePowerPersonTask36. According is a way of recording,and reporting the performance and position of abusiness.Which of the following correctly completes the sentence ab

31、ove?ProcessingAuthorizingAuditing37.Which of the following statements are true for an internal management information system?(1) It focuses on recording transaction(2) It supports decis at operational evel(3) It reports on the2and31and2 C.1and3anizations current performance38.Which of the following

32、is an exA. Decis by strategic managersle of a political influence withhe PEST ramework?B. A deciby a supra-national bodyC. The prevailing rate oferestD. Public concern about environment i问的是政治，所以选择Bes39.Which TWO of the following are characteristics ofrfectly competitive market?A. Full information i

33、s available to all of those who operatehe marketB.A small number of consumers and producers operatehe marketC. Each producers output is different fromt of othroducershe marketD. There are no barriers to entry or exit from themarket40. Are the following sements about a flatanizational structure true

34、or false?TrueFalseThe supervisor tend to have a moreal relationship with employees. The structure is more adaptable to a participation form ofmanagement.41. ndicate whether each of the following sements regarding finanl considerations of theproductionfunction is true or false?TrueFalseSelling an ass

35、ett is used in production will improve short-term cash flow but may harm long-term profitability. trueProduction problems Production planning（false）t prevent customer orders being fulfilled will reduce revenue.（true） t increases the utilization of production facilities will reduce profitability.he a

36、ccounts（false）Purchasing a new machine will reduce the depretion expense42. ob purchases 20% of company A output . Company A is only one of many companies whosupply Bob. Bob always maains a degree of competition betnrs.As far as Company A is concerned, how should Bob be categorized under Mendelowsfr

37、amework? B 有很多供应商，而 A 只是其中一个供应商，但是 A 的 20%都卖给了 B所以 B 是 higher ，但是只是供应关系，不是特别care，所以 low eresteresterest eresterestA.HighB.Low C.Low D.Higher, lower, high er, low er,high43.Which of the following is a clear benefit of information technology at workA.Higher job securityB.Greater opportunities for job

38、enriC.More flexible working arrangementsent44.Which of the following is an instrument of monetary policy?A.Increasingernment borrowingB.Decreasing theal tax rateC.Increasingernment expenditureD.Reducing the rate oferest47. BackgroundFollowing the has decided to iroduction of new legislation on healn

39、d safety and data protection, CBD Coe guidelines to all employees in order to increase their awareness of theimportance of these matters. ask 1Which TWO of the following sements should be includedhe guidelines on data protection and security?A.The policy apps to all data held by the company.B.Data s

40、hould not be stored ant longern nesaryC.The policy apps to data held in hard and soft copyD.Regular report on data held should be sent to the ubject.E. Dan never be released withoonsent of the subject.F.The policy does not apply to data sent out of the country. ask 2Which TWO of the following sement

41、s are appropriate for incluin a healnd safetypolicy sement?A.Every employee must be able to administerB.Failure to comply with the law may result inaid in an emergencyal accountabilityC.All individuals are accountable for the policy on healnd safety.D. Employees are responsible for their own safety

42、andt of others.E. The policy is more important for non-clericaln clerical taff.F. The company will benefit from the policy as compliance costs will decrease.48.BackgroundThe marketing mix is the set of controllable variable used by a firm to influence the market. It comprises the 4Ps: product, price

43、, place and promotion.Task 1Which aspect of the marketing mix is illustrated by each of the ollowing?ProductXPlacePromotionPriceSafety featuresTV advertisingXTwo-for-one offersCall centre procedures Technical specification Transport to retailersTask2XXXXWhich of the following is one of the additiona

44、l Ps in the marketing mix?Profitabilityprocess49.一 BackgroundGAD Co recently purchased a quantity of raw materials. The order was placed by a member ofthe purchasing department, but a number of other individuals have subsequentlyinvolved with the transaction.eAndrew made the eventual payment to supp

45、liers, having previously arranged a bank overdraftfacility.Sue reviewed both the original purchase and the subsequent payment. Sue is employed by GAD Co, and her role is to check that company procedures have been properly followed.Chloe also reviewed the transaction, tracing it through the accountin

46、g system to the final accounts. Chloe is not an employee of GAD Co, but is an external auditor who works for a firm of accountants. Task 1Which of the employees of GAD Co is performing a treasury function for the organization?A. Both Andrew and Sue B.Andrew onlyD Sue only Task 2Which of the followin

47、g is Chloes role as external auditor?An independent examination of the books and records of the company to express an opinion on the financial statements.An independent review of the organization compliance with laws, regulations and other external requirements.An independent appraisal of the adequacy and effectiveness of the internal control system. Task 3Complete the following statements regarding internal and external auditors.The directors of the c