ACCA会计师与企业_F1_考情分析与模拟试题解析_上_(1)
ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1108-89
C Contingency theories
答案：C
10.4 According to research, which of the following statements is true of a consultative style of management,compared to other styles?
A Awareness of the importance of group dynamics and worker attitudes as an influence on productivity
B Concern for productivity and efficiency
C Awareness of the many different variables that influence and constrain a manager\'s behaviour
A Action-centred leadership
B Contingency theory
C The managerial grid
D Dispersed leadership
答案：A
10.2 Which of the following is an \'interpersonal\' role of management, in Mintzberg\'s classification of nine managerial roles?
ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-89
10.1 Which leadership approach sees the leadership process in a context made up of three interrelated variables: task needs, the individual needs of group members and the needs of the group as a whole?
accaf1考试真题及答案解析
accaf1考试真题及答案解析ACCA F1考试真题及答案解析ACCA（Association of Chartered Certified Accountants）是全球最大的会计师协会之一，其资格认证考试被全球广泛认可。
F1是ACCA专业资格中的第一门课程，也是全球近百万学员的入门课程。
那么，让我们来看一下一道ACCA F1考试真题及其答案解析。
真题：（以下是一道ACCA F1真题）Question 1:XYZ公司是一个制造业企业，正在考虑引进新的制造设备来提高生产效率。
分析师通过研究发现，按照目前的市场需求，这项投资预计将为该公司每年带来额外利润100,000美元，而新设备的购买价格为300,000美元。
分析师还预计，这台新设备的使用寿命为5年，并且整体投资的资本回收期为3年。
XYZ公司的资本成本为10%。
请回答以下问题：1. 计算并解释投资回报率（ROI）。
2. XYZ公司应该做出什么决策？为什么？答案解析：1. 投资回报率（ROI）的计算公式为：ROI = （项目收益 - 项目成本）/ 项目成本× 100%在该问题中，项目收益为100,000美元，项目成本为300,000美元。
代入公式计算得到：ROI = （100,000 - 300,000）/ 300,000 × 100%= -66.67%解析：投资回报率（ROI）为负数，表示该投资预计无法实现回报。
这意味着该投资计划对XYZ公司来说可能是一项高风险的决策。
2. XYZ公司应该认真考虑这个投资计划并权衡风险和回报。
尽管该投资计划的投资回报率为负数，但考虑到每年额外利润100,000美元，XYZ公司可能仍然希望提高生产效率和市场竞争力。
此外，新设备的使用寿命为5年，并且整体投资的资本回收期为3年，这也是XYZ公司考虑投资的因素。
最终决策取决于公司的战略目标、可用的资金和风险承受能力。
以上是对这道ACCA F1考试真题的解答和分析。
ACCA会计师与企业_F1_考情分析与模拟试题解析_下_
中国审计报/2009年/2月/11日/第006版考试辅导ACCA会计师与企业(F1)考情分析与模拟试题解析(下)向隽 (ACCA资深讲师)(上接1月14日七版)23.Referring to the following diagram of an appraisal system，identify which of the following labels correctly fills each of the missing labels A，B and bels:1 Assessment interview 2 Follow up action 3 Criteria for assessment A.Matches label()B.Matches label()C.Matches label()Answer:A-3、B-1、C-2 相关章节:Chapter 18 Performance appraisal。
要点解析:本题主要考查的是绩效考核的过程分析。
绩效管理将在第三阶段中作为独立的一门课程介绍，F1只是对它的大致框架结构进行了简介，它的实施步骤如下:－Identification of criteria for assessment-basis of criteria:job analysis，performance standards，personal specification.－Preparation of appraisal report-both the appraiser and ap-praisee would be involved.－An appraisal interview-to exchange views about the ap-praisal report，improvement objectives and solutions to the problems.－Review of the assessment by assessor’s superior to ensure fair treatment and avoid prejudices，formal appeals may be allowed-Preparation and implementation of action plans to achieve im-provement and changes agreed.一Follow-up-monitoring the process of the action plan.本题是一个简单的填图题，根据绩效评估过程的逻辑顺序可以对选项进行判断。
ACCA考试模拟试题：会计师与企业(1).doc
2016年ACCA考试模拟试题：会计师与企业（1）Section A–BOTH questions are compulsory and MUST be attempted1 Doric Co,a listed company,has two manufacturing divisions:parts and fridges.It has been manufacturing parts for domestic refrigeration and air conditioning systems for a number of years,which it sells to producers of fridges and air conditioners worldwide.It also sells around 50% of the parts it manufactures to its fridge production division.It started producing and selling its own brand of fridges a few years ago.After limited initial success,competition in the fridge market became very tough and revenue and profits have been declining.Without further investment there are currently few growth prospects in either the parts or the fridge divisions.Doric Co borrowed heavily to finance the development and launch of its fridges,and has now reached its maximum overdraft limit.The markets have taken a pessimistic view of the company and its share price has declined to 50c per share from a high of $2.85 per share around three years ago.Extracts from the most recent financial statements:A survey from the refrigeration and air conditioning parts market has indicated that there is potential for Doric Co to manufacture parts for mobile refrigeration units used in cargo planesand containers.If this venture goes ahead then the parts division before-tax profits are expected to grow by 5% per year.The proposed venture would need an initial one-off investment of $50 million.Suggested proposalsThe Board of Directors has arranged for a meeting to discuss how to proceed and is considering each of the following proposals:1.To cease trading and close down the company entirely.2.To undertake corporate restructuring in order to reduce the level of debt and obtain the additional capital investment required to continue current operations.5.To close the fridge division and continue the parts division through a leveraged management buy-out,involving some executive directors and managers from the parts division.The new company will then pursue its original parts business as well as the development of the parts for mobile refrigeration business,described above.All the current and long-term liabilities will be initially repaid using the proceeds from the sale of the fridge division.The finance raised from the management buy-out will pay for any remaining liabilities,the additional capital investment required to continue operations and re-purchase the shares at a premium of 20%.The following information has been provided for each proposal:Cease tradingCorporate restructuringThe existing ordinary shares will be cancelled and ordinary shareholders will be issued with 40 million new $1 ordinary shares in exchange for a cash payment at par.The existing unsecured bonds will be cancelled and replaced with 270 million of $1 ordinary shares.The bond holders will contribute $90 million in cash.All the shares will be listed and traded.The bank overdraft will be converted into a secured ten-year loan with a fixed annual interest rate of 7%.The other unsecured loans will be repaid.In addition to this,the directors of the restructured company will get 4 million $1 share options for an exercise price of $1.10,which will expire in four years.An additional one-off capital investment of $80 million in machinery and equipment is necessary to increase sales revenue for both divisions by 7%,with no change to the costs.After the one-off 7% growth,sales will continue at the new level for the foreseeable future.It is expected that the Doric's cost of capital rate will reduce by 550 basis points following the restructuring from the current rate.Management buy-outThe parts division is half the size of the fridge division in terms of the assets and liabilities attributable to it.If the management buy-out proposal is chosen,a pro rata additional capital investment will be made to machinery and equipment on a one-off basis toincrease sales revenue of the parts division by 7%.Sales revenue will then continue at the new level for the foreseeable future.All liabilities categories have equal claim for repayment against the company's assets.It is expected that Doric's cost of capital rate will decrease by 100 basis points following the management buy-out from the current rate.The following additional information has been provided:Redundancy and other costs will be approximately $54 million if the whole company is closed,and pro rata for individual divisions that are closed.These costs have priority for payment before any other liabilities in case of closure.The taxation effects relating to this may be ignored.Corporation tax on profits is 20% and losses cannot be carried forward for tax purposes.Assume that tax is payable in the year incurred.All the non-current assets,including land and buildings,are eligible for tax allowable depreciation of 15% annually on the book values.The annual reinvestment needed to keep operations at their current levels is roughly equivalent to the tax allowable depreciation.The $50 million investment in the mobile refrigeration business is not eligible for any tax allowable depreciation.Doric's current cost of capital is 12%.Required:Prepare a report for the Board of Directors,evaluating the financial and non-financial impact of all the three proposals to Doric Co's main stakeholder groups,that includes:(i)An estimate of the return the debt holders and shareholders would receive in the event that Doric Co ceases trading and is closed down.(5 marks)(ii)An estimate of the income position and the value of Doric Co in the event that the restructuring proposal is selected.State any assumptions made.(8 marks)(iii)An estimate of the amount of additional finance needed and the value of Doric Co if the management buy-out proposal is selected.State any assumptions made.(8 marks)(iv)A discussion of the impact of each proposal on the existing shareholders,the unsecured bond holders,and the executive directors and managers involved in the management buy-out.Suggest which proposal is likely to be selected.(12 marks)Professional marks will be awarded in question 1 for the appropriateness and format of the report.(4 marks)(55 marks)2 Fubuki Co,an unlisted company based in Megaera,has been manufacturing electrical parts used in mobility vehicles for peoplewith disabilities and the elderly,for many years.These parts are exported to various manufacturers worldwide but at present there are no local manufacturers of mobility vehicles in Megaera.Retailers in Megaera normally import mobility vehicles and sell them at an average price of $4,000 each.Fubuki Co wants to manufacture mobility vehicles locally and believes that it can sell vehicles of equivalent quality locally at a discount of 57.5% to the current average retail price.Although this is a completely new venture for Fubuki Co,it will be in addition to the company's core business.Fubuki Co's directors expect to develop the project for a period of four years and then sell it for $16 million to a private equity firm.Megaera's government has been positive about the venture and has offered Fubuki Co a subsidised loan of up to 80% of the investment funds required,at a rate of 200 basis points below Fubuki Co's borrowing rate.Currently Fubuki Co can borrow at 500 basis points above the five-year government debt yield rate.A feasibility study commissioned by the directors,at a cost of $250,000,has produced the following information.1.Initial cost of acquiring suitable premises will be $11 million,and plant and machinery used in the manufacture will cost $5 million.Acquiring the premises and installing the machinery is a quick process and manufacturing can commence almost immediately.2.It is expected that in the first year 1,500 units will be manufactured and sold.Unit sales will grow by 40% in each of the next two years before falling to an annual growth rate of 5% for the final year.After the first year the selling price per unit is expected to increase by 5% per year.5.In the first year,it is estimated that the total direct material,labour and variable overheads costs will be $1,200 per unit produced.After the first year,the direct costs are expected to increase by an annual inflation rate of 8%.4.Annual fixed overhead costs would be $2.5 million of which 60% are centrally allocated overheads.The fixed overhead costs will increase by 5% per year after the first year.5.Fubuki Co will need to make working capital available of 15% of the anticipated sales revenue for the year,at the beginning of each year.The working capital is expected to be released at the end of the fourth year when the project is sold.Fubuki Co's tax rate is 25% per year on taxable profits.Tax is payable in the same year as when the profits are earned.Tax allowable depreciation is available on the plant and machinery on a straight-line basis.It is anticipated that the value attributable to the plant and machinery after four years is $400,000 of the price at which the project is sold.No tax allowable depreciation is available on the premises.Fubuki Co uses 8% as its discount rate for new projects butfeels that this rate may not be appropriate for this new type of investment.It intends to raise the full amount of funds through debt finance and take advantage of the government's offer of a subsidised loan.Issue costs are 4% of the gross finance required.It can be assumed that the debt capacity available to the company is equivalent to the actual amount of debt finance raised for the project.Although no other companies produce mobility vehicles in Megaera,Haizum Co,a listed company,produces electrical-powered vehicles using similar technology to that required for the mobility vehicles.Haizum Co's cost of equity is estimated to be 14% and it pays tax at 28%.Haizum Co has 15 million shares in issue trading at $2.55 each and $40 million bonds trading at $94.88 per $100.The five-year government debt yield is currently estimated at 4.5% and the market risk premium at 4%.Required:(a)Evaluate,on financial grounds,whether Fubuki Co should proceed with the project.(17 marks)(b)Discuss the appropriateness of the evaluation method used and explain any assumptions made in part(a)above.(8 marks)(25 marks)2016年ACCA考试模拟试题：会计师与企业（2）1 Bravado，a public limited company，has acquired two subsidiaries and an associate. The draft statements of financial position are as follows at 51 May 2009：Bravado Message Mixted$m $m $mAssets：Non-current assetsProperty，plant and equipment 265 250 161Investments in subsidiariesMessage 500Mixted 128Investment in associate - Clarity 20Available-for-sale financial assets 51 6 5- - -764 256 166- - -Current assets：Inventories 155 55 75Trade receivables 91 45 52Cash and cash equivalents 102 100 8 - - -528 200 115- - -Total assets 1，092 456 279- - -Equity and liabilities：Share capital 520 220 100 Retained earnings 240 150 80 Other components of equity 12 4 7 - - -Total equity 772 574 1872016年ACCA考试模拟试题：会计师与企业（3）On 1 June 2007，Bravado acquired 6% of the ordinary shares of Mixted. Bravado had treated this investment as available-for-sale in the financial statements to 51 May 2008 but had restated the investment at cost on Mixted becoming a subsidiary. On 1 June 2008，Bravado acquired a further 64% of the ordinary shares of Mixted and gained control of the company. The consideration for the acquisitions was as follows：Holding Consideration$m1 June 2007 6% 101 June 2008 64% 118- -70% 128- -Under the purchase agreement of 1 June 2008，Bravado is required to pay the former shareholders 50% of the profits of Mixted on 51 May 2010 for each of the financial years to 51 May 2009 and 51 May 2010. The fair value of this arrangement was estimated at $12 million at 1 June 2008 and at 51 May 2009 this value had notchanged. This amount has not been included in the financial statements.At 1 June 2008，the fair value of the equity interest in Mixted held by Bravado before the business combination was $15 million and the fair value of the non-controlling interest in Mixted was $55 million. The fair value of the identifiable net assets at 1 June 2008 of Mixted was $170 million (excluding deferred tax assets and liabilities)，and the retained earnings and other components of equity were $55 million and $7 million respectively. There had been no new issue of share capital by Mixted since the date of acquisition and the excess of the fair value of the net assets is due to an increase in the value of property，plant and equipment (PPE)。
2016年ACCA考试《F1会计师与企业...
2016年ACCA考试《F1会计师与企业》知识点预习(1) ABC Co has a system which records details of orders received and goods dispatched，invoices customers and allocates remittances to customers. What type of system is this?A Management information systemB Decision support systemC Knowledge management systemD Transaction processing systemEven a casual reading of the question will highlight that the word 'system' is a key word. It is used in the stem (the initial statement which describes the system)， the prompt (the actual question) and in each of the choices.This means that unless care is taken to read the question and think carefully about what is being asked， it would be easy to become confused. A further problem is that all four of the systems in the choices are examples of systems that might be utilised in an organisation. To select the correct answer， the best approach is to consider what each of the four systems is intended to achieve.A management information system is intended to provide information to managers. Information is processed data， which is useful for making decisions. In this case， the stem refers to data (as it is unprocessed - information would not be an individual order，but the total value of orders for a particular product or from a specific customer). Therefore， A is not correct.A decision support system is intended to do exactly what the name suggests - provide information to assist managers to make decisions. Once again the system relates to information. As we have already decided that the stem refers to data，B cannot be the correct answer.Choice C presents a potential problem. A knowledge management system is intended to create， capture， store and share information. The stem notes that the system 'records details of orders' (capture) and invoices customers (creates). This may create confusion for the ill-prepared candidate. However， a well-prepared candidate will note that， once again， the issue is that 'infor。
12月ACCA考试F1会计师与企业模拟试题(1)
12月ACCA考试F1会计师与企业模拟试题（1）Section A–BOTH questions are compulsory and MUST be attempted1 Doric Co,a listed company,has two manufacturing divisions:parts and fridges.It has been manufacturing parts for domestic refrigeration and air conditioning systems for a number of years,which it sells to producers of fridges and air conditioners worldwide.It also sells around 50% of the parts it manufactures to its fridge production division.It started producing and selling its own brand of fridges a few years ago.After limited initial success,competition in the fridge market became very tough and revenue and profits have been declining.Without further investment there are currently few growth prospects in either the parts or the fridge divisions.Doric Co borrowed heavily to finance the development and launch of its fridges,and has now reached its maximum overdraft limit.The markets have taken a pessimistic view of the company and its share price has declined to 50c per share from a high of $2.85 per share around three years ago.Extracts from the most recent financial statements:A survey from the refrigeration and air conditioning parts market has indicated that there is potential for Doric Co to manufacture parts for mobile refrigeration units used in cargo planes and containers.If this venture goes ahead then the parts division before-tax profits are expected to grow by 5% per year.The proposed venture would need an initial one-off investment of $50 million.Suggested proposalsThe Board of Directors has arranged for a meeting to discuss how to proceed and is considering each of the following proposals:1.To cease trading and close down the company entirely.2.To undertake corporate restructuring in order to reduce the level of debt and obtain the additional capital investment required to continue current operations.5.To close the fridge division and continue the parts division through a leveraged management buy-out,involving some executive directors and managers from the parts division.The new company will then pursue its original parts business as well as the development of the parts for mobile refrigeration business,described above.All the current and long-term liabilities will be initially repaid using the proceeds from the sale of the fridge division.The finance raised from the management buy-out will pay for any remaining liabilities,the additional capital investment required to continue operations and re-purchase the shares at a premium of 20%.The following information has been provided for each proposal:Cease tradingCorporate restructuringThe existing ordinary shares will be cancelled and ordinary shareholders will be issued with 40 million new $1 ordinary shares in exchange for a cash payment at par.The existing unsecured bonds will be cancelled and replaced with 270 million of $1 ordinary shares.The bond holders will contribute $90 million in cash.All the shares will be listed and traded.The bank overdraft will be converted into a secured ten-year loan with a fixed annual interest rate of 7%.The other unsecured loans will be repaid.In addition to this,the directors of the restructured company will get 4 million $1 share options for an exercise price of $1.10,which will expire in four years.An additional one-off capital investment of $80 million in machinery and equipment is necessary to increase sales revenue for both divisions by 7%,with no change to the costs.After the one-off 7% growth,sales will continue at the new level for the foreseeable future.It is expected that the Doric's cost of capital rate will reduce by 550 basis points following the restructuring from the current rate.Management buy-outThe parts division is half the size of the fridge division in terms of the assets and liabilities attributable to it.If the management buy-out proposal is chosen,a pro rata additional capital investment will be made to machinery and equipment on a one-off basis to increase sales revenue of the parts division by 7%.Sales revenue will then continue at the new level for the foreseeable future.All liabilities categories have equal claim for repayment against the company's assets.It is expected that Doric's cost of capital rate will decrease by 100 basis points following the management buy-out from the current rate.The following additional information has been provided:Redundancy and other costs will be approximately $54 million if the whole company is closed,and pro rata for individual divisions that are closed.These costs have priority for payment before any other liabilities in case of closure.The taxation effects relating to this may be ignored.Corporation tax on profits is 20% and losses cannot be carried forward for tax purposes.Assume that tax is payable in the year incurred.All the non-current assets,including land and buildings,are eligible for tax allowable depreciation of 15% annually on the book values.The annual reinvestment needed to keep operations at their current levels is roughly equivalent to the tax allowable depreciation.The $50 million investment in the mobile refrigeration business is not eligible for any tax allowable depreciation.Doric's current cost of capital is 12%.Required:Prepare a report for the Board of Directors,evaluating the financial andnon-financial impact of all the three proposals to Doric Co's main stakeholder groups,that includes:(i)An estimate of the return the debt holders and shareholders would receive in the event that Doric Co ceases trading and is closed down.(5 marks)(ii)An estimate of the income position and the value of Doric Co in the event that the restructuring proposal is selected.State any assumptions made.(8 marks)(iii)An estimate of the amount of additional finance needed and the value of Doric Co if the management buy-out proposal is selected.State any assumptions made.(8 marks)(iv)A discussion of the impact of each proposal on the existing shareholders,the unsecured bond holders,and the executive directors and managers involved in the management buy-out.Suggest which proposal is likely to be selected.(12 marks)Professional marks will be awarded in question 1 for the appropriateness and format of the report.(4 marks)(55 marks)2 Fubuki Co,an unlisted company based in Megaera,has been manufacturing electrical parts used in mobility vehicles for people with disabilities and the elderly,for many years.These parts are exported to various manufacturers worldwide but at present there are no local manufacturers of mobility vehicles inMegaera.Retailers in Megaera normally import mobility vehicles and sell them at an average price of $4,000 each.Fubuki Co wants to manufacture mobility vehicles locally and believes that it can sell vehicles of equivalent quality locally at a discount of 57.5% to the current average retail price.Although this is a completely new venture for Fubuki Co,it will be in addition to the company's core business.Fubuki Co's directors expect to develop the project for a period of four years and then sell it for $16 million to a private equity firm.Megaera'sgovernment has been positive about the venture and has offered Fubuki Co a subsidised loan of up to 80% of the investment funds required,at a rate of 200 basis points below Fubuki Co's borrowing rate.Currently Fubuki Co can borrow at 500 basis points above the five-year government debt yield rate.A feasibility study commissioned by the directors,at a cost of $250,000,has produced the following information.1.Initial cost of acquiring suitable premises will be $11 million,and plant and machinery used in the manufacture will cost $5 million.Acquiring the premises and installing the machinery is a quick process and manufacturing can commence almost immediately.2.It is expected that in the first year 1,500 units will be manufactured and sold.Unit sales will grow by 40% in each of the next two years before falling to an annual growth rate of 5% for the final year.After the first year the selling price per unit is expected to increase by 5% per year.5.In the first year,it is estimated that the total direct material,labour and variable overheads costs will be $1,200 per unit produced.After the first year,the direct costs are expected to increase by an annual inflation rate of 8%.4.Annual fixed overhead costs would be $2.5 million of which 60% are centrally allocated overheads.The fixed overhead costs will increase by 5% per year after the first year.5.Fubuki Co will need to make working capital available of 15% of the anticipated sales revenue for the year,at the beginning of each year.The working capital is expected to be released at the end of the fourth year when the project is sold.Fubuki Co's tax rate is 25% per year on taxable profits.Tax is payable in the same year as when the profits are earned.Tax allowable depreciation is available on the plant and machinery on a straight-line basis.It is anticipated that the value attributable to the plant and machinery after four years is $400,000 of the price at which the project is sold.No tax allowable depreciation is available on the premises.Fubuki Co uses 8% as its discount rate for new projects but feels that this rate may not be appropriate for this new type of investment.It intends to raise the full amount of funds through debt finance and take advantage of the government's offer of a subsidised loan.Issue costs are 4% of the gross finance required.It can be assumed that the debt capacity available to the company is equivalent to the actual amount of debt finance raised for the project.Although no other companies produce mobility vehicles in Megaera,Haizum Co,a listed company,produces electrical-powered vehicles using similar technology tothat required for the mobility vehicles.Haizum Co's cost of equity is estimated to be 14% and it pays tax at 28%.Haizum Co has 15 million shares in issue trading at $2.55 each and $40 million bonds trading at $94.88 per $100.The five-year government debt yield is currently estimated at 4.5% and the market risk premium at 4%.Required:(a)Evaluate,on financial grounds,whether Fubuki Co should proceed with the project.(17 marks)(b)Discuss the appropriateness of the evaluation method used and explain any assumptions made in part(a)above.(8 marks)(25 marks)。
ACCA F1-F3模拟题及解析(1)
第1章 ACCA F1-F3模拟题及解析（1）1. Which of the followings belongs to UK Equal Opportunity legislation?i） Disable person 1944 ＆ 1958ii） Equal pay Actiii）Rehabilitation of offender Activ）Health and Safety at work 1974v） Employment Act 2002A. i) ii) iii) v)B. i) iii) iv)C. i) ii) iii) iv)D. All above2.A combination of unacceptably high unemployment and unacceptably high inflation is call________. Which one of followings can complete the sentence?A. InflationB. DeflationC. DepressionD. Stagflation3. Which one of the followings is NOT the suitable solution for clearing with balance of payment deficit?A.Depreciation of currencyB. Import quotas and tariffC.Reduce to domestic demandD. Increase to domestic demand4. Inflation can have negative effect on macro-economic.A. TrueB. False5. Fiscal economic policy refer to government use___; ___to influence the aggregate demand .Monetary policy refer to government use___; ___; ___to influence the aggregate demand.A. Taxation, Government spending, Exchange rate, Money supply. Interest rateB. Money supply, Interest rate, Taxation, Government spending, Exchange rate.C. Exchange rate, Interest rate, Government spending, Money supply, TaxationD. Government spending, Money supply, Interest rate, Exchange rate, Taxation6. Which one of followings is NOT a main accounting function in an organization?A.Financial accounting for external reporting purposes.B.Internal audit function for checking the control systemC.Management accounting and cost accounting.D.Financial management for fund rising and investment appraisal.7. Which one of followings is NOT the purpose of the internal control system?A.Safeguard assets prevent and detect frauds and errors.B.To provide the timely and accurate management information for effective operation of company.C.To make sure company will going concern forever.D.To make sure the quality of financial statement for external reporting purposes.8. Which one of following is NOT the computer input control?A.Pre-listB.Control totalC.Post-listD.Hush total9. Which one of the following is NOT the purpose of good corporate governance?A.Balance to power of the board of directorsB.Increase to transparent of management informationC.Make sure company emphasis on internal control system.D.Make sure the directors have a high quality career development.10.The member of nomination committee, remuneration committee and audit committee are mainly consisting the majority of non-executive directors.A. TrueB. False11.Which one of the followings is NOT the type of Handy’s four types of culture?A. Power cultureB. Power distanceC. Person cultureD. Role culture12.Which one of the following are components of Mintzberg’s organization configurations.i) Strategic apexii) Middle lineiii) Operating coreiv) Firm infrastructurev) Technology developmentvi) Techno-structureA. i) ii) iii) v)B. i) ii) iii) vi)C. i) iii) v)D. All above13. The informal organization fills the gap left by formal organization.A. TrueB. False14.Which one of the followings is NOT preventive control?A.Check the credit rating before issue the sale orderB.Two signatures required before issue a payment documentC.Preparation of bank reconciliation statementD.Input control such as password and reasonable check.15.Types of system Types of decisionsM I S Un-structuredE S S StructuredD S S Semi-structureO A S Word-process(Question 15 is not the ACCA paper F1 exam style question, only for knowledge testing purposes)16.Which one of the followings is NOT the procedure related to selection?A. Induction programB. Sorting and short-listing the CandidatesC. Selection interviewD. Job advertisement17. Which one of followings is NOT the characteristic related to informal organization?rmal communicate referred to “grapevine”rmal working style referred to “short-cut”rmal membership referred to “cliques and buddies”rmal leadership referred to “legitimate and position power”18. Which one of followings is NOT the fundamental principle of ACCA Code of Ethics and Conduct?A. Professional competence and due careB. ConfidentialityC. ObjectivityD. Independence19. Span of control refers to number of subordinates reporting to their superior.A. TrueB. False20. Scalar chain refers to chain of authority running from the top of the organization hierarchyto the bottom.A. TrueB. False21. Which one of the followings is NOT the factor which can influence the span of control?A. The nature of manager’s work loadB. Time consuming problemsC. The ability of manager’sD. Centralization or decentralization22. Which of the followings factors can shape the culture of an organization?ⅰ) organization founder and his beliefsⅱ) organization history, stories, rituals and norms legitimatizedⅲ) organization’s environmentⅳ) past and preceding management leadershipⅴ) HR policy and staff turnoverA.ⅰ) ⅱ) ⅲ)B.ⅰ) ⅱ) ⅲ) ⅳ)C.ⅰ) ⅱ) ⅴ)D. All above23. Which of the following areas should the UK equal opportunity legislation cover?A. When recruitment and selectionB. When training, promoting and appraisalC. When leaving the organizationD. All above24. The term of bribery is same as grease money.A. TrueB. False25. Which one of the following is NOT the component of primary activities according to Michael Porter’s value chain?A. ProcurementB. In bound logisticC. OperationD. Outbound logistics26.Type of unemploymentDefinitionsReal wage Time to match jobFictional Cycles of economyStructural Industry structure changeCyclical of demand Trade union or minimum wages(Question 26 is not the ACCA paper F1 exam style question, only for knowledge testing purposes)27. Which one of the followings is NOT the function of management according to Fayol’s theory?A. PlanningB. OrganizingC. Co-CoordinatingD. Decision making28. Which one of the following is NOT the feature of Talyor’s scientific management theory?A. Work study techniquesB. Planning and doing were separatedC. Job itself can be a motivating factorD. Job were micro-designed29. Which one of followings is NOT the element in Minizberg’s manager roles theory?A. CommunicationalB. InformationalC. InterpersonalD. Decisional30. Contingency management theory can be defined as "There is no one right way to lead that will fit all situation”.A.TrueB. False试题答案：1. 【答案】A2. 【答案】D3. 【答案】D4. 【答案】B5. 【答案】A6. 【答案】B7. 【答案】C8. 【答案】C9. 【答案】D10. 【答案】A11. 【答案】B12. 【答案】B13. 【答案】B14. 【答案】C15. 【答案】refers to notes16. 【答案】D17. 【答案】D18. 【答案】D19. 【答案】B20. 【答案】A21. 【答案】22. 【答案】D23. 【答案】D24. 【答案】B25. 【答案】A26. 【答案】refers to notes27. 【答案】D28. 【答案】C29. 【答案】A30. 【答案】A参与ACCA考试的考生可按照复习计划有效进行，另外高顿网校官网ACCA考试辅导高清课程已经开通，还可索取ACCA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升复习备考效果。
ACCA F1-F3模拟题及解析(2)
第1章 ACCA F1-F3模拟题及解析（2）1.Which one of followings best described the (9.9) management type according to Blake and Mouton’s management Grid model?A.Country clubB.DirectorC.TeamD.Middle of the road or the dampened pendulum2.Which one of the followings is NOT the feature of a team?plementary skillB.Mutually accountableC.Concern with both task and peopleD.Decision making by team leader3.Which one of the followings is NOT the stage related to Tuckman's theory?A.DormingB.PerformingC.FormingD.Norming4.Linda is a team leader in charge of a research project. Now the team has fulfilled its objective and recently there is no other work which will be given to the team. Which stage is this teamin according to team development stage theory?A.DormingB.MourningC.AdjourningD.Norming5.Wendy is very sociable extrovert and communicative, she has very rich social network, and always use her personal influence power to help team to get necessary resource. According to Belbin’s team role theory .Which is the role of Wendy?A.ShaperB. PlantC. CoordinatorD. Resource investigator6.The ACCA qualification is useful and valuable to your professional career and if you do your best and practice more, you will pass it highly likely. Which motivation theory can best describe the above sentences?A.Content theoryB.Process theoryC.Position theoryD.Hygiene theory7.Which one of followings in NOT the limitation of Maslow's hierarchy of needs?A.Individual may have several needs at the same timeB.The theory ignores the ‘deferred’ need.C.Once satisfied the level of needs is no longer motivates the individualD.The actualization is highly subjective and quite abstract8.Which one of following is not the type of motivating needs according to McClelland's theory?A.The need for powerB. The need for achievementsC. The need for social relationshipD. The need for affiliation9. Annan is a sale assistant. Previously, she followed the instruction from her superior. Recently, her superior empower the right to her and allows her to prepare the sales plan by herself. According to Histzberg's motivation theory which one of following can describe the above job redesign?A. Job rotationB. Job enrichmentC. Job enlargementD. Job analysis10. The word selection can be interchangeable used as recruitment in the context of human r esource management.A.TrueB. False11. Lannon is a salesman. At the start of this month, she agreed with her manager to achieve 300 unit of company product to be sold .her manager also premised to her. If she can achieve this target, the manger will give her ₤100 bonus. Which one of the followings methods related to the target of 300 units to be sold?A.Overall assessmentB.GradingC.Results oriented schemesD.Guided assessment12.In the appraisal interview, which one of the followings is NOT the communication method according to Maier’s theory?A. The tell and sell methodB. The tell and listen methodC. The listen and talk methodD. Problem solving method13. Lulu is a marketing staff. She is excited by participation and enjoys the pressure from new projects. When she is in the day release course she is always sleep in the class. According to Honey and Mumford four learning styles theory, which one of the followings learning type Lulu belongs to?A.PragmatistsB. ActivistsC. ReflectorsD. Theorist14.Which one of the following is NOT the Non-verbal communications?A.GesturesB. SpeechC. Facial expressionD. Posture15.The term of training is same as development. The term of coaching is same as mentoring.A. TrueB. False16. Which one of followings is NOT the factor which can lead the inflation?A.Demand pull factorsB. Cost push factorsC. Unemployment factorsD. Excessive growth in the money supply.17."Pay was assumed to be only important motivating force" which one of followings management theory relate to the above sentences?A. Classical scientific theoriesB. Human relations schoolC. Contingency theoryD. Style theory18. "If the leader is liked and trusted by the group; the tasks of group are clearly defined and the position power of the leader is high” The leader should adopt the psychologically close manager according to Fiedler’s two types of leader theory.A.TrueB. False19. Which of the followings relates to the limitation of internal controls?i ) Cost-effectivenessii ) Potential for human error of fraudiii ) Collusion between employeesiv ) Control being by-passed by managementv ) Controls being designed to cope wish routine and not non-routine transitions.A. i) ii) iii) iv)B. i) iii) iv)C. ii) iii) iv)D. Above all20. IASB is the same as IAASB which issues the IAS and IFRSA. TrueB. False21. The following graph relates to a linear programming problem:The objective is to maximise contribution Array and the dotted line on the graph depictsthis function. There are three constraintswhich are all of the “less than or equalto” type which are depicted on the graphby the three solid lines labelled (1), (2)and (3).At which of the following intersectionsis contribution maximised?A. Constraints (1) and (2)B. Constraints (2) and (3)C. Constraints (1) and (3)D. Constraint (1) and the x-axis22.Four vertical lines have been labelled G, H, J and K at different levels of activity on the following profit-volume chart:Which line represents the total contribution at that level of activity?A.Line GB.Line HC.Line JD.Line K23. An organisation has the following total costs at three activity levels:Activity level (units) 7,000 12,000 15,000Total cost £204,000 £250,000 £274,000Variable cost per unit is constant within this activity range and there is a step up of 10% in the total fixed costs when the activity level exceeds 11,000 units.What is the total cost at an activity level of 9,000 units?A. £220,000B. £224,000C. £227,000D. £234,00024. An organisation manufactures and sells a single product which has a variable cost of £24 per unit and a contribution to sales ratio of 40%. Total monthly fixed costs are £720,000.What is the monthly breakeven point (in units)?A.18,000B.20,000C.30,000D.45,00025. The following statements refer to qualities of good information:(i) It should be communicated to the right person.(ii) It should be accurate before it is used.(iii) It should be understandable by the recipient.Which of the above statements are correct?A.(i) and (ii) onlyB.(i) and (iii) onlyC.(ii) and (iii) onlyD.(i), (ii) and (iii)26. A company has established a marginal costing profit of £72,300. Opening stock was 300 units and closing stock is 750 units. The fixed production overhead absorption rate has been calculated as £5/unit.What was the profit under absorption costing?A.£67,050B. £70,050C. £74,550D. £77,55027. Which of the following is correct?A.Quantitative data is numerical information.rmation can only be extracted from external sources.C.Operational information gives details of long-term plans only.D.Data is processed information.28. Regression analysis is being used to find the line of best fit (y = a + bx) from five pairs of data. The calculations have produced the following information:_x = 129 _y = 890 _xy = 23,091 _x2 = 3,433 _y2 = 29,929What is the value of ‘a’ in the equation for the line of best fit (to the nearest whole number)?A.146B.152C.210D.2459. Which of the following is a feasible value for a correlation coefficient?A.+1·2B.+0.9C.–1·2D.–2·010. A company manufactures one product which it sells for £40 per unit. The product has a contribution to sales ratio of 40%. Monthly total fixed costs are £60,000. At the planned level of activity for next month, the company has a margin of safety of £64,000 expressed in terms of sales value. What is the planned activity level (in units) for next month?A.3,100B.4,100C.5,350D.7,750试题答案：1. 【答案】C2. 【答案】D3. 【答案】A4. 【答案】B5. 【答案】D6. 【答案】B7. 【答案】C8. 【答案】C9. 【答案】B10. 【答案】B11. 【答案】C12. 【答案】C13. 【答案】B14. 【答案】B15. 【答案】B16. 【答案】C17. 【答案】A18. 【答案】B19. 【答案】D20. 【答案】B21.【答案】 D22.【答案】C23.【答案】A【解析】Variable cost per unit = [(274,000 – 250,000) ÷ (15,000 – 12,000)] = £8Total fixed cost at 7000 units = 204,000 – 56,000 = 148,000Total cost for 9,000 units = [(9,000 x 8) + 148,000] = £220,00024.【答案】D【解析】Contribution per unit = (24 ÷ 0·60 x 0·40) = £16Breakeven point = (720,000 ÷ 16) = 45,000 units25.【答案】D26.【答案】C27.【答案】A28.【答案】A【解析】b = [(5 x 23,091) – (129 x 890)] ÷ [(5 x 3,433) – (1292)] = 1·231a = (890 ÷ 5) – [(1·231 x 129) ÷ 5] = 146 (nearest whole number)29. 【答案】B30. 【答案】C参与ACCA考试的考生可按照复习计划有效进行，另外高顿网校官网ACCA考试辅导高清课程已经开通，还可索取ACCA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升复习备考效果。
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中国审计报/2009年/1月/14日/第006版考试辅导ACCA 会计师与企业(F1)考情分析与模拟试题解析(上)向隽(ACCA 资深讲师)自ACCA进行新大纲调整之后，各阶段课程均有不同程度的变化。
原有的初级阶段课程1.3 Managing People调整为现在的F1 Accounting in Business，其课程内容和考试形式都作了较大程度的调整。
以下就对具体情况进行介绍与分析。
课程设置总体要求:F1作为初级阶段三门课程之一，与其他两门课程最大的区别在于它是一门完全理论性的课程，基本不涉及计算的内容，其课程设置的目的在于总揽全局，让考生对ACCA的总体结构有一个大致了解。
因此它的内容较为繁杂，尤其是调整大纲以后新加入很多内容，增加了学习的广度，这些相关内容都是我们在以后阶段的学习中会进一步涉及的，例如在F1课程中学到Cor-porate Governance、 Auditing以及Performance management的内容，在以后P1、P5、F5以及F8中都作为专门的课程进行全面深入的介绍；另一方面，由于是基础阶段的开篇之章，F1大部分的课程内容都是Brief introduction，主要向考生介绍了整个ACCA课程体系以及财务运行的客观环境，包括宏观经济环境、公司组织结构以及运作流程，其中涉及的理论知识，只要求考生有基本的理解和运用，不要求进行深度掌握和细致分析，最主要的目的还是为中高级阶段课程的学习打好基础。
课程结构:首先，将原有人力资源管理的内容进行了压缩和简化，在保留与管理学和公司组织运营相关重要知识的基础上，对一些比较难懂的理论进行删减，原教材中占有重要位置的古典理论和现代理论，目前只作为基础学习知识和辅助理解内容，减少了对这类理论知识直接记忆的考察，更多要求结合案例的分析运用。
其次，加入了一些与公司运营宏观环境相关的知识，如宏观经济学、人口统计学以及信息系统等，同时还添加了与之相关的经济分析模型，如SWOT analysis、PEST analysis、value chain。
这些内容都是高级阶段课程P3中将会遇到的，在此进行了初步介绍。
第三，由于新大纲的调整，信息系统作为专门的课程被删除，相关内容也分散到其他课程中学习，对于F1来说，除了专门的学习Information system以外，在Organisation structure、Cor-porate Governance、Internal control and auditing以及fraud pre-venting等章节中都加入了与IT相关的内容；同时，在与法律相关的知识中还加入了关于信息系统重要法案:Data Protection Act 1998。
第四，也是最重要的一点，F1课程中强调了Corporate Governance和Internal control的重要性。
从Stakeholder analy-sis(Power/Interest analysis)的基本介绍，到后面系统地学习UK & US Corporate Governance framework、Internal control、Internal and External auditing，以及与之相关的Business Ethic、Corporation Social Responsibility、Fraud preventing，都足以看出新大纲调整以后对公司治理相关内容的重视程度，这些内容在P1当中会有更加深入的学习，它也是始终贯穿于我们整个ACCA考试会计理论性知识的重点与难点，因此，新大纲在F1中进行了着重的论述。
考情分析:众所周知，启用新大纲对F1课程影响最大的就是考题方式的变化，从原来案例分析的问答题变为了现在的选择题，这一变化可以说是机遇与挑战并存的。
就机遇来说，对于英语为非母语国家的考生来说，从原来强调的"scenario analysis question"变为完全依靠判断选项来答题，降低了用英文书写和组织语言答题的要求，降低了对英文读写能力的要求；同时，选择题所需要的答题时间远远低于案例分析题，即使考试时间由原来的3小时变为现在的2小时，大部分考生都能在规定时间内完成所有答题，甚至还有时间检查和回顾，这使得F1考试相对于原来的1.3有较大幅度的提高，从原来的40%～50%提升到现在的75%-85%。
就挑战来说，首先最直接的一点就是考题从主观题变为了客观题，原来对于案例分析的主观题，即使考生的答题与标准答案有些许偏差，只要回答得有理有据，考官都会酌情给分；现在对于客观选择题来说，标准答案是唯一的，不存在任何主观判断和通融的机会。
其次，主观题的重点很明确，类似考题重复的机率也很高，考生熟读历年考题，对复习和应试都有很大帮助，而现在开始客观题的考试之后，ACCA官方网站不会再公布F1的历年考题，考生只能更多依赖对课本内容的熟悉和练习册的模拟题来应试。
第三，客观题对知识掌握深度的考查要求略低，但对知识的广度有了更高的要求，尤其是书中很多细节知识，需要考生全面的了解，每一个细节都有可能成为一个考点。
第四，初级阶段考试全部变为选择题后，考生失去了了解"scenario analysis question”的机会，缺乏对主要考题方式的了解和熟悉时，在中级阶段的学习中又马上接触大量类似题目，会有较大的跨度，因此增加了我们学习和应试的难度。
复习与应试:对于非英语国家的考生来说，面对单纯理论性的课程，应试的重点仍旧是对理论知识的记忆和理解，此外，掌握答题方式和技巧也是应试的关键环节。
首先，在复习中应该熟记理论内容的相关重点词汇和缩写，例如公司治理和内部控制中的内控程序(Internal control proce-dure)，可以简要记忆为SPAMSOAP(Segregation of duties、Physical control、Authorization and approval Management control、Supervision、Organization、Arithmetic and accounting、Personnel contr01)；古典管理理论Administrative Theory中的管理方式概述可以简要记忆为POCCC(planning，organizing，commanding，coordinating and controUing)。
精确简练的记忆方式，可以降低记忆的难度，应试时结合题目要求进行运用和扩展，也能节省答题时间、提高效率。
其次，记忆基础上的理解也是一个重点环节。
F1虽然不要求应用英语熟练地组织语言来表述问题和书写答案，但对理论知识的理解运用也是很有必要的。
各个不同理论和理论家的名称、相关理论在小案例场景中的实际运用，这些都是要求考生掌握的，同时这也锻炼了考生对案例分析题目的反应速度和思维方式，为以后阶段的考试提供了辅助。
第三，要学会在答案中锻炼思维方式。
想要通过考试，最简单的方法就是将你的思维方式和答题思路与考官保持一致，因此，每次做完习题以后，要认真研究答案的得分点，揣测考官出题的目的和考查的重点，不要一味地按照自己的定式思维去理解题目，尤其是对一些特殊的中性词语的表述，不要主观地加上单方面好坏对错的判断，而要考虑到两方面的影响。
第四，要注意ACCA一直倡导的学习理念，就是要有发散性思维，注意章节之间的联系，很多有难度的题目，都不仅是考查了一个章节的内容，需要考生将各个章节中的相关知识都联系在一起进行思维；同时还要注意万事无绝对，除了特别指出要考生做对错的判断，其他大部分情况下的答题都不要有绝对的偏向性。
当客观题的选项中出现never、any、most、all这类词语时，要特别引起注意，除了特殊情况以外，这类的选项都是错误的。
例如最明显的就是Internal control、Internal and External auditing提供的都是reasonable assurance；Equal opportunity中雇主为残障人士提供无障碍工作环境也只是reasonable adjust-ments to the physical features of the workplace。
只有在Health and safety regulation中，雇主为雇员提供健康安全的工作环境，才是fully assurance。
最后，还要说明的是F1客观题的答题方式。
众所周知，F1的考试分为笔试题和机考题两种。
笔试的考试时间为每年6月和12月各一次，与其他课程考试时间相仿，考题也大都是单选题，参杂少量二选题(如果选项不单一，题干中一定会明示要选两个选项)；机考题每年有多次机会，考生可以根据自己的复习进度选择适当的时间参加考试，相对于笔试题来说，机考题的考试形式更加灵活多样，除了单选题和二选题，还包括图表填空题、配对连线题、排序题以及极少量的计算题。
考题解析:通过以上的讲解，相信大家已经对F1的考试有了一个宏观的了解，下面就通过一套模拟练习题的讲解，让大家更清楚地明白考试的方法以及答题的思路。
ACCA Mock Exam 2:1.Which of the following groups are the owners of a lim-ited company?A.Executive directors C.Stakeholders Answer:D B.Non-executive directors D.Shareholders相关章节:Chapter 1 Business organisation and struc-ture及Chapter 3 Influences on organisational culture。
要点解析:本题主要考查的是公司的法律结构形式以及Stakeholders的概念。
公司的组织形式按照Legal form and con-trol来分类，共分为Sole trader、Partnership和Limited company三类，其中Limited-company按照股权是否在证券市场上公开交易，又分为Private limited company和Public limited compa-ny。
过去直强调公司的目标是maximum of shareholders’val-ue，而现在要求不只是关注shareholder的利益，更要关注stake-holder的利益。
Stakeholder是在Shareholder概念基础上范围更加扩大的概念，不只包括Shareholder，还包括其他与公司相关的利益集团。