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

联合执法人员已于2月9日下午拆除丽食非法设置的消防疏散通道的方钢大铁门

   2012年2月9日下午5时，东城区公安分局、消防局、朝阳门街道、朝阳门派出所等部门到达现场共同联合执法：拆除丽食非法设置的消防通道铁门！但丽食现场数十人仍强烈抵抗，不允许拆除铁门，根本不予配合，消防局工作人员即在现场向丽食员工宣读了《责令整改通知书》以及相关消防法律，后在民警的现场监护下，东单明珠的工程部员工才逐一将丽食非法设置的方钢大铁门拆除，恢复了各个消防通道的畅通。

 

46 C Product is the fourth component of the marketing mix. This term can also relate to a service as well as tangible products.

47 C Competence testing evaluates and validates knowledge and the ability to apply these to given situations. It assesses whether the individual can actually do specified tasks.

48 B A height restriction is a form of indirect discrimination on the grounds of gender. On average, men are taller than women.

49 C A mentor has a longer-term role than buddies, counsellors or instructors.

50 B The ‘tell and listen’ approach encourages input from the individual, promoting participation the process by the appraisee.

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.

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.

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.

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.

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.

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.