ACCA教材——F1 真题 (2)

26 Farrah, Gordon, Helene and Ian work in thefinance department of X Co, which has separate financial accounting andmanagement accounting functions. Farrah deals with payroll, the purchaseledger and sales invoicing. Gordon’s duties involve inventoryvaluation, budgetary control and variance analysis. Helene deals withfraud prevention and detection, and internal control. Ian carries outrisk assessments, investment appraisals and assists in project planning.
Which member of the department works in the financial accounts function?
A Farrah
B Gordon
C Helene
D Ian
(2 marks)
27 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)
28 To whom is the internal auditor primarily accountable?
A The directors of the company
B The company as a separate entity
C The shareholders of the company
D The employees of the company
(2 marks)
29 Which one of the following is a DISADVANTAGE of a computerised accounting system over a manual accounting system?
A A computerised system is more time consuming to operate
B The operating costs of a computerised system are higher
C The computerised system is more costly to implement
D A computerised system is more error prone
(2 marks)
30Calum works in the internal audit department of Z Co. His dutiesinvolve the identification, evaluation and testing of internal controls.He produces reports to senior management on these activities.
For which type of audit is Calum responsible?
A Operational audit
B Transactions audit
C Social responsibility audit
D Systems audit
(2 marks)
31 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)
32 Which of the following are substantive tests used for in the context of external audit of financial accounts?
A To establish whether a figure is correct
B To investigate why a figure is incorrect
C To investigate whether a figure should be included
D To establish why a figure is excluded
(2 marks)
33 In the context of fraud, ‘teeming and lading’ is most likely to occur in which area of operation?
A Sales
B Quality control
C Advertising and promotion
D Despatch
(2 marks)
34In order to establish an effective internal control system that willminimise the prospect of fraud, which one of the following should beconsidered first?
A Recruitment policy and checks on new personnel.
B Identification of areas of potential risk.
C Devising of appropriate sanctions for inappropriate behaviour.
D Segregation of duties in critical areas
(2 marks)
35 The leadership style that least acknowledges the contribution that subordinates have to make is ___________.
Which word correctly completes this sentence?
A Authoritarian
B Autocratic
C Assertive
(1 mark)

36 Renata has attended a leadership development course in which she experienced a self-analysis exercise using the Blake and Mouton managerial grid. The course leader informed her that the results suggested that Renata demonstrated a 9.1 leadership style, which suggested that she is highly focused on achieving the objectives of the team.
What other conclusion may be drawn in relation to Renata’s leadership style?
A She maximises the involvement of her team
B She demonstrates little concern for people in the team
C She balances the needs of the team with the need to complete the task.
D She favours psychologically close managersubordinate relationships
(2 marks)

37 Jackie leads an established team of six workers. In the last month, two have left to pursue alternative jobs and one has commenced maternity leave. Three new staff members have joined Jackie’s team.
Which one of Tuckman’s group stages will now occur?
A Norming
B Forming
C Performing
D Storming
(2 marks)

38 Richard is a highly enthusiastic member of his team. An extrovert by nature, he is curious and communicative. He responds to new challenges positively and has a capacity for contacting people exploring anything new. However,his attention span is short and he tends to become less involved in a task once his initial interest has passed.
According to Belbin’s team roles theory, Richard displays the characteristics of which of the following?
A Monitor-evaluator
B Plant
C Resource-investigator
D Company worker
(2 marks)

39 Which one of the following statements is correct in relation to monetary rewards in accordance with Herzberg’s Two-Factor theory?
A Pay increases are a powerful long-term motivator
B Inadequate monetary rewards are a powerful dissatisfier
C Monetary rewards are more important than non-monetary rewards
D Pay can never be used as a motivator
(2 marks)

40 Which one of the following is a characteristic of a team as opposed to a group?
A Members agree with other members
B Members all have equal status
C Members arrive at decisions by consensus
D Members’ work in cooperation
(2 marks)

41 According to Victor Vroom:
Force (or motivation) = _________ x expectancy
Which of the following words completes Vroom’s equation.
A Needs
B Valence
C Opportunity
(1 mark)

42 According to Handy’s ‘shamrock’ organisation model, which one of the following is becoming progressively less important in contemporary organisations?
A The permanent, full-time work force
B The part-time temporary work force
C The role of independent sub-contractors
D The role of technical support functions
(2 marks)

43 Which pattern of communication is the quickest way to send a message?
A The circle
B The chain
C The Y
D The wheel
(2 marks)

44 Poor quality lateral communication will result in which of the following?
A Lack of direction
B Lack of coordination
C Lack of delegation
D Lack of control
(2 marks)

45 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)

46 In the context of marketing, the ‘four P’s’ are price, place, promotion and __________.
Which word correctly completes this sentence?
A Processes
B Production
C Product
(1 mark)

47 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 Personality testing
C Competence testing
D Psychometric testing
(2 marks)

48 A company has advertised for staff who must be at least 1.88 metres tall and have been in continuous full-time employment for at least five years.
Which of the following is the legal term for this unlawful practice?
A Direct discrimination
B Indirect discrimination
C Victimisation
D Implied discrimination.
(2 marks)

49 Gloria has the responsibility to work with selected management trainees in her organisation. Her objective is to help the trainees over the medium to long-term with their personal career development. Supporting and encouraging them to fulfil their potential is an integral part of her role. Gloria has no involvement in the technical content of the trainee managers’ work.
Which of the following roles does Gloria fulfil?
A Buddy
B Counsellor
C Mentor
D Instructor
(2 marks)

50 Gils is conducting an appraisal interview with his assistant Jill. He initially invites Jill to talk about the job, her aspirations, expectations and problems. He adopts a non-judgmental 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)

3qs

 

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非常感谢！