ACCA教材——Pilotpapers for F1 习题汇总及其答案

习题：
ACCA教材——Pilotpapers for F1（26-50）
 
 F1ACCA教材——Pilotpapers for F1（1-25）
 
答案:
1 B      26 A
2 B      27 A
3 A      28 A
4 B      29 C
5 D      30 D
6 C      31 B
7 C      32 A
8 D      33 A
9 D      34 B
10 B     35 B
11 D    36 A
12 C    37 B
13 B    38 C
14 B    39 B
15 B    40 C
16 C    41 B
17 A    42 A
18 C    43 D
19 B    44 B
20 A    45 A
21 A    46 C
22 B    47 C
23 C    48 B
24 B    49 C
25 B    50 B
 
答案详解见楼下

Rationale for answers

1 B The span of control is concerned with the number of subordinates reporting directly to one person. The scalar chain concept relates to the number of levels in the management structure.

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

3 A Successive reports on corporate governance (Cadbury, Higgs, etc.) have highlighted the increasingly prominent role that nonexecutive directors should take in large organisations. This has become an established best practice.

4 B The task culture is appropriate where organisations can accommodate the flexibility required to adjust management and team structures to address the tasks that must be fulfilled. This is very common in large consultancy firms.

5 D A situation analysis is carried out when deciding on strategic objectives. The organisation will have already decided on its mission statement and goals.

6 C Greater accountability at lower levels will lead to greater empowerment of those taking decisions and hence greater motivation and commitment.

7 C A manager is employed by the organisation and is therefore a constituent part of it. All the others are known as ‘connected’ stakeholders.

8 D The organisation must constantly be aware of the needs of stakeholders with a high level of power and the ability to influence the organisation profoundly. Management decisions must therefore take most account of the needs of this group of stakeholders.

9 D The primary aim of a public oversight board is to eliminate or minimise any actual or potential breaches of legislative requirements and to ensure compliance with regulations applicable to organisations within their terms of reference.

10 B The ageing population trend is caused by decreasing birth rate and a decreasing mortality rate.

11 D An increase in public expenditure should increase the level of consumer demand and hence the level of economic activity. This would also be achieved by other measures, such as a reduction in taxation or a reduction in interest rates.

12 C Frictional unemployment arises even when there are unfilled vacancies in the economy. It is because there is never a perfect match between the types of job available and their location with the skills of those seeking work and where they live.

13 B Any environmental scan analyses the external factors that affect an organisation, often categorised as political, economic, social and technological factors.

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

15 B Diversity policies are intended to reduce recruitment and selection policies and processes that enable discrimination to arise on the basis of gender, race, lifestyle and age.

16 C The components of effective demand in the economy are consumer spending, investment by enterprises, central and local government expenditure and the net gains from international trade.

17 A Lobby groups are primarily established to influence political decision takers, such as the government and individual lawmakers.

18 C Scientific management principles consider the ways in which the factors of production (land, labour, capital and the entrepreneurial function) can be combined to maximise efficiency in production. The founding principles are based on the work of Frederick Winslow Taylor.

19 B The accounting function originated from the need to record transactions completely and accurately. Other requirements naturally evolved from this at a later stage.

20 A Tax avoidance enables the individual or entity to apply legitimate rules to reduce the amount of tax payable. Tax evasion is always based on a deliberate intent not to pay tax that is lawfully due.

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

22 B The implementation of a budgetary control system would be the responsibility of the financial controller in many organisations. The internal auditor is not responsible for implementing systems, but is involved in monitoring the effectiveness of these systems.

23 C Public ultilities companies often have national or local monopolies and it is therefore necessary for their pricing structures to be subject to the scrutiny of a regulatory body.

24 B An interest rate is the price of money. The output of the treasury function is directly affected by the price of funds to the organisation and the returns that can be made from surplus funds.

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

26 A Payroll, purchase ledger and sales invoicing are core functions within the responsibility of the financial accountant.

27 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.

28 A The internal auditor must have the right to report and is most accountable to the highest level of management (Directors) in the organisation. They must be free of influence from any individual manager, irrespective of seniority.

29 C A computerised system can be costly to set up, though this disadvantage is essentially a short-term issue, as the running costs should offset this over time. A computer system should also reduce transaction processing time and the incidence of errors.

30 D Systems audit is concerned with the effectiveness of the system itself and not the processes, activities or values of the organisation.

31 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.

32 A Substantive tests verify the accuracy of the financial information.

33 A Teeming and lading involves the theft of cash and is a type of fraud that is carried out by manipulating transactions. There would be most potential for this fraud within the sales department where cash may be received and remitted.

34 B All control systems should be based on an assessment of areas of risk prior to the consideration of other factors.

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

36 A The Blake and Mouton managerial grid enables leadership styles to be categorised on a nine point scale with reference to concern for people and concern for production.

37 B With the recent departures and the new staff joining the group, it will revert to the forming stage.

38 C The words ‘curious’ and ‘explore’ confirm that the individual is a resource-investigator.

39 B According to Herzberg, money is a hygiene factor (or dissatisfier). Although it is a powerful short-term motivator, it is questionable whether each individual increase in monetary reward will have a major long-term effect. According to Herzberg, ‘A reward once given becomes a right’.

40 C Consensus implies coming to decisions that are acceptable, paying due regard to the input of all members of the team.

41 B Victor Vroom defines ‘valence’ as the individual’s preference for a given outcome.

42 A Handy’s theory suggests that full-time, permanent workers are both expensive and inflexible in comparison with other elements of the shamrock. These other elements are part-time workers and independent contractors. A fourth leaf can be getting the customer to do the work.

43 D The wheel facilitates transmission of the message directly to all receivers and therefore transmits most quickly.

44 B Lateral communication is horizontal. Therefore, poor quality communication will result in poor coordination between team members.

45 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.