ACCA考试会计师与企业(基础阶段)历年真题精选及详细解析1110-74
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-会计师与企业(基础阶段)历年真题精选及详细解析1110-7
B Flexibility in preparing reports
C Data integrity
D Specialised capabilities
答案：D
3. A ________is a program which deals with one particular part of a computerised business accounting system.
D Automatic correction of all data entered by the operator into the spreadsheet
答案：D
Which of the following terms correctly completes this definition?
A Suite
B Mቤተ መጻሕፍቲ ባይዱdule
C Spreadsheet
D Database
答案：B
4. All the following, with one exception, are examples of advantages of a computer-based accounting system over a manual system. Which statement is the exception?
C There is much stronger provision for data security
D The system is easier to update as new information becomes available
答案：C
5. A spreadsheet software application may perform all of the following business tasks except one. Which one of the following is the exception?
ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1108-93
ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-931.Which of the following organisations might benefit from a period of high price inflation?A An organisation which has a large number of long-term payablesB An exporter of goods to a country with relatively low inflationC A large retailer with a high level of inventory on display and low rate of inventory turnover答案：A2.Which of the following are the goals of macroeconomic policy?1 Encouraging economic growth2 Low unemployment3 Achievement of a balance between exports and imports4 Achieving zero inflationA 1 and 2B 2 and 3C 2, 3 and 4D 1, 2 and 3答案：D3.Which of the following is an example of cyclical unemployment?A The entry of school leavers into the labour pool each yearB Lay-offs among agricultural labourers in winterC Automation of ticketing services in tourismD Recession in the building industry答案：D4. A surplus on the balance of payments usually refers to a surplus or deficit on the____ account.Which word correctly complete this statement?A CurrentB CapitalC Financial答案：A5.Northland, Southland, Eastland and Westland are four countries of Asia. The following economic statistics have beenproduced for the year 2007.Country Northland Southland Eastland WestlandChange in GDP (%) –0.30 +2.51 –0.55 +2.12Balance of payments current account ($m) +5550.83 –350.47 –150.90 +220.39Change in consumer prices (%) +27.50 +15.37 +2.25 +2.15Change in working population employed (%) –4.76 +3.78 +1.76 –8.76Which country experienced stagflation in the relevant period?A NorthlandB SouthlandC EastlandD Westland答案：A6. __________economic growth is determined by supply-side rather than by demand side factors.Which word correctly completes this statement?A ActualB PotentialC National答案：B。
ACCA考试会计师与企业(基础阶段)历年真题精选及详细解析1110-68
ACCA考试会计师与企业（基础阶段）历年真题精选及详细解析1110-681. Which one of the following assets may be classified as a non-current asset in the financial statements of a business?A A tax refund due next yearB A motor vehicle held for resaleC A computer used in the officeD Cleaning products used to clean the office floors答案：C2. How is the total of the purchases day book posted to the nominal ledger?A Debit purchases, Credit cashB Debit payables control, Credit purchasesC Debit cash, Credit purchasesD Debit purchases, Credit payables control答案：D3. Which one of the following statements about an imprest system of petty cash is correct?A An imprest system for petty cash controls small cash expenditures because a fixed amount is paid into petty cash at the beginning of each period.B The imprest system provides a control over petty cash spending because the amount of cash held in petty cash at any time must be equal to the value of the petty cash vouchers for the period.C An imprest system for petty cash can operate without the need for petty cash vouchers or receipts for spending.D An imprest system for petty cash helps with management of small cash expenditures and reduces the risk of fraud.答案：D4，Which one of the following provides evidence that an item of expenditure on petty cash has been approved or authorised?A Petty cash voucherB Record of the transaction in the petty cash bookC Receipt for the expenseD Transfer of cash from the bank account into petty cash答案：A5. What is the total of the sales day book?A $544B $589C $534D $579答案：A。
ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1108-76
23.1 Trainee Sara is unhappy in her current training programme, because it is too \'hands on\': she is required to attempt techniques before she has had a chance to study the underlying principles first. She spends the evenings trying to read ahead in the course textbook.
A Training is the responsibility of the HR department.
B Training is all cost and no quantifiable benefit.
C The important thing is to do lots of training.
A Programmed
B Experiential
C Action
D Reflection
答案：B
23.6 All the followiቤተ መጻሕፍቲ ባይዱg, with one exception, are clear benefits of training and development for an organisation.
D Training can be an effective solution to some performance problems.
答案：D
23.4 _____ is \'the planned and systematic modification of behaviour through learning events, programmes and instruction which enable individuals to achieve the level of knowledge, skills and competence to carry out their work effectively\'.
ACCA考试财务会计(基础阶段)历年真题精选及详细解析1110-42
ACCA考试财务会计（基础阶段）历年真题精选及详细解析1110-42Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.1 Which of the following involves an offer which may only be accepted by performing an action?A、A collateral contractB、A unilateral contractC、A bilateral contract2 An agency relationship which is made retrospectively is referred to by which of the following terms?A、Agency by estoppelB、Agency by ratificationC、Agency by necessity3 In contract law, the ‘market price rule’ arises in relation to which of the following?A、OfferB 、ConsiderationC、RemotenessD、Mitigation4 In relation to a debenture, which of the following is NOT true?A 、It may be issued at a discountB、Interest on it may be paid from capitalC、It is paid after preference sharesD、It is freely transferable5 Tan writes to Yun stating that he will sell his car to him for ￡10,000. At the same time, Yun writes to Tan stating that he will buy his car for ￡10,000. Which of the following statements applies to this situation?A、There is a binding agreement due to the postal ruleB、There is a collateral contractC、There is neither an agreement nor a contract6 Which of the following statements about contracts of employment is true?A、They can be made either orally or in writingB、They must be made in writingC、They must be evidenced in writing7 Where directors make a false statement of solvency prior to a members’ voluntary liquidation, which of the following have they committed under the relevant legislation?A、A breach of criminal law with criminal penaltiesB、A breach of civil law with criminal penaltiesC、A breach of civil law with civil liabilityD、A breach of both civil and criminal law with liabilities under both8 Which of the following is the consequence when a patient signs a medical consent form before an operation?A、The patient gives up any right of action for any injury sufferedB 、Any action for any injury suffered during the operation is limited to negligenceC 、The level of any potential payment for any injury suffered is reduced9 Where a contract states the sum to be paid in the event of a breach of contract, the stated sum is known as which of the following?A、Unliquidated damagesB、Liquidated damagesC、Specific damagesD、Nominal damages10 Which of the following applies to the concept of enlightened shareholder value?A、It is the price shares can be expected to raise if they were to be soldB、It is the yardstick for assessing the performance of directors’dutiesC、It is the standard of behaviour expected of shareholders in general meetingsAnswer:1 、B2 、B3、D 4 、C 5 、C6、A7、A8 、B9、B10 、B。
ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1110-13
B Giving a ruling on matters in dispute
C Taking notes during the meeting
答案：B
4. Ali is responsible for preparing and issuing documents prior to a meeting, then acting on and communicating decisions following the meeting. What is his role?
ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1110-13
1. Which of the following would not be an objective of stakeholder management in relation to major supStewardship theory
B Agency theory
C Stakeholder theory
答案：B
A Committee secretary
B Committee member
C Committee Chair
答案：A
5. Which of the following statements about corporate social responsibility is true?
(i) CSR guarantees increased profit levels
A Janet only
B Janet and Mary at P Co
C Janet and D Group
ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1108-95
ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-951. What is the latest stage at which a new recruit to a company should first be issued with a copy of thecompany\'s health and safety policy statement?A On accepting the position with the companyB As early as possible after employmentC After the first few weeks of employmentD During the final selection interview答案：B2. In Porter\'s five forces model, which of the following would not constitute a \'barrier to entry\'?A Scale economies available to existing competitorsB High capital investment requirementsC Low switching costs in the market答案：C3. Three of the following strategies are closely related. Which is the exception?A DownsizingB DelegatingC DelayeringD Outsourcing答案：B4. Which of the following would be identified as a culturaltrend?A Health and safety legislationB Concern with health and dietC Increasing age of the population答案：B5. For demographic purposes, which of the following is not a variable in the identification of social class?A Income levelB LifestyleC OccupationD Education答案：B6. Which of the following is not an element of fiscal policy?A Government spendingB Government borrowingC TaxationD Exchange rates答案：D7.Which of the following is associated with a negative Public Sector Net Cash Requirement?A The government is running a budget deficit.B The government\'s expenditure exceeds its income.C The government is running a budget surplus.D Public Sector Debt Repayment (PSDR) is high.答案：C。
ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1110-12
ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1110-121. Michael has been asked to prepare a presentation for the company directors on good corporate governance. Which one of the following is he likely to exclude from his presentation?A Risk managementB Internal controlsC Maximising shareholder wealthD Accountability to stakeholders答案：C2. Corporate governance is essentially of what significance?A Control systemB Strategic importanceC Risk management答案：B3. Which of the following is a feature of poor corporate governance?A Domination of the board by a single individualB Critical questioning of senior managers by external auditorsC Supervision of staff in key rolesD Lack of focus on short-term profitability答案：A4. The tasks of which body include: monitoring the chief executive officer; formulating strategy; and ensuring that there is effective communication of the strategic plan?A The audit committeeB The Public Oversight BoardC The board of directorsD The nomination committee答案：C5. Which of the following would be included in the principles of Corporate Social Responsibility?(i) Human rights(ii) Employee welfare(iii) Professional ethics(iv) Support for local suppliersA (ii) and (iii) onlyB (i) onlyC (ii), (iii) and (iv) onlyD (i), (ii) and (iv) only答案：D6. Which of the following is subject to the least direct regulation?A Employment protectionB Corporate social responsibilityC Corporate governance答案：B7. In most countries, what is the usual purpose of codes ofpractice on corporate governance?A To establish legally binding requirements to which all companies must adhereB To set down detailed rules to regulate the ways in which companies must operateC To provide guidance on the standards of the best practice that companies should adoptD To provide a comprehensive framework for management and administration答案：C。
ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1109-11
ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1109-111. A business can make a profit and yet have a reduction in its bank balance. Which ONE of the following might cause this to happen?A The sale of non-current assets at a lossB The charging of depreciation in the statement of profit or lossC The lengthening of the period of credit given to customersD The lengthening of the period of credit taken from suppliers 答案：C2. The profit made by a business in 20X7 was $35, ,400. The proprietor injected new capital of $10,200 during the year and withdrew a monthly salary of $500.If net assets at the end of 20x7 were $95,100, what was the proprietor\'s capital at the beginning of the year?A $50,000B $55, 500C $63,900D $134,700答案：B3. The profit earned by a business in 20X7 was $72 ,500. The proprietor injected new capital of $8,000 during the year and withdrew goods for his private use which had cost $2,200. If net assets at the beginning of 20X7 were $101,700, what were the closing net assets?A $35,000B $39, 400C $168, 400D $180,000答案：D4. A trader\'s net profit for the year may be computed by using which of the following formulae?A Opening capital + drawings -capital introduced -closing capitalB Closing capital + drawings -capital introduced -opening capitalC Opening capital -drawings + capital introduced -closing capitalD Opening capital -drawings -capital introduced -closing capital答案：B5. Which one of the following can the accounting equation can be rewritten as?A Assets + profit - drawings - liabilities = closing capitalB Assets - liabilities - drawings = opening capital + profitC Assets - liabilities - opening capital + drawings = profitD Assets - profit - drawings = closing capital - liabilities答案：C。
ACCA考试会计师与企业(基础阶段)历年真题精选及详细解析1110-53
ALL FIVE questions are compulsory and MUST be attempted
One Background me park based on a popular series of children*s books. Customers pay a fixed fee to enter the park，where they can participate in a variety of activities such as riding roller-coasters，playing on slides and purchasing themed souvenirs fromgift shops.
3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.
4. Total cash received is then recorded in the cash book，and then the general ledger.
Tickets are purchased using either cash or credit cards.
Each ticket has a number comprising of two elements two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.
ACCA考试会计师与企业(基础阶段)历年真题精选及详细解析1110-52
\'Respect for individuals\' is a benefit to employees in a diverse organization.
C. Better understanding of target market segments
D. Compliance with equal opportunities legislation
The correct answer is better understanding of target market nts
B. Respect for individuals
C. Better understanding of target market segments
D. Compliance with equal opportunities legislation
The correct answer is better understanding of target market segments
Question：Which of the following is a potential business benefit of a corporate diversity policy?
A. Efficiency in managing human resources
B. Respect for individuals
ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1108-79
B Giving feedback on actual results.
C Immediacy of reward following results.
D Consistency of reward for results.
答案：C
答案：C
20.5 The management of Guenguiss Cans Co runs a \'tight ship\', with clocking-on timekeeping systems, close supervision and rules for everything. \'Well,\' says the general manager, \'if you allow people to have any freedom at work, they will take advantage and their work rate will deteriorate\'. Which of Douglas McGregor\'s \'theories\' does this management team subscribe to?
C Remove one of the members from the team.
答案：B
20.3 The five core dimensions which contribute to job satisfaction are skill vsignificance,_____and feedback.Which of the following is the dimension missing from the above list?
ACCA考试管理会计(基础阶段)历年真题精选及详细解析1110-81
D.Top management prepare a budget with lttle or no input from operating staff
A.103 .3%
B.93.1%
C.89.7%
D.96.3%
答案：96.3%
Budgeted hours per unit = 4 (116,000 / 29,000)
Actual hours per unit = 4.15 (108,000 / 26,000)
Labour eff
Imposed budgets are prepared with insignificant input from operational levels. This way the management is able to prevent intentional creation of cost buffers or power revenue target setting at operational level.
One of the disadvantages of imposed budgeting is that it may hinder motivation so it will not increase operational managers\' commitment.
Imposed budgets are most effective in small organisations, not large organisations.
ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1108-78
答案：C
21.2 All of the following, with one exception, are alternative terms for the same thing. Which is the exception?
(ii) Good salaries and bonuses
(iii) Considerate supervision
(iv) Training programmes
According to Herzberg\'s two-factor theory, which of these things will satisfy employees in such a way as to motivate them to superior effort in the long-term?
ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-78
21.1 Willy Dewitt-Ornott works in Sales. There is always a sales competition at the year end and the winner is likely to be made team leader. Willy\'s quite certain that he will be able to win and that he will have more responsibility, which he would like. But he would also have to work much longer hours, and he is quite reluctant to do this for family reasons.
ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1110-10
B Artefacts
C Attitudes
(ii) Concrete expressions such as design of office premises are known as Which word correctly fills in the blank above?
2. (a) Company W focuses on autonomy of its employees. Taskachievement is seen as more important than working relationships. The company is impersonal and defends its business interests.
Company Z has a flat organisation structure and a high level of employee participation in decision-making.
Hofstede classified four main dimensions of cultural differences as follows
(b) Which two of the following are advantages of centralisation?
A Decision makers have a greater awareness of local problems
B Managers are able to take a wider view
(i) Which business should we be in?
(ii) Should we specialise in a profitable product?
ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1110-28
(ii) Wants to control all activities under his or her responsibility
(iii) The organisation is dynamic and turbulent with constant changes
(iv) Is new and doesn\'t know how competent staff are
A (i) and (ii)
B (ii) and (iii)
C (iii) and (iv)
D (i) and (iv)
答案：A
B Expert power
C Personal power
D Physical power
答案：A
5. Delegation is needed in organisations to enable a distribution of work in the organisation. Select the two best reasons why managers may be reluctant to delegate.
B Market control
C Output control
D Clan control
答案：C
2.From the list below, identify the one that doesn\'t have the attributes of a group.
A The finance department of an organisation
ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1110-28
ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1110-22
2 Aeroplane ticke源自s3 SterlingA Item 1 only
B Items 1 and 2 only
C Items 2 and 3 only
D Item 3 only
答案：A
5. ABC produces a variety of soft drink. It has two competitors but all three producers use product differentiation to distinguish themselves from each other. What type of market is this?
答案：D
3. Consider the price and demand for tickets to travel by sea ferry. The price of travelling by hovercraft (a substitute form of travel) goes up. Which of the following would you expect to happen?
ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1110-22
1. What is an inferior good?
A A good of such poor quality that demand for it is very weak
B A good for which the cross elasticity of demand with a substitute product is greater than 1
C There will be a movement along the demand curve for flower vases and their price will go down
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
(2) It should be relevant to the needs of the recipient
(3) It must be 100% accurate before the recipient uses it
Rent per unit of output at 100% capacity = $1.125 (90,000 180,000)
Total rent cost at 100,000 units of output = $112,500 (1.125 x 100,000)
2. The following statements refer to qualities of good information:
It only needs to be as accurate as necessary to achieve its purpose.
However it should not go into pointless detail for accuracy especially if this affects timeliness.
()Situation 1 would cause the overheads toion 2 would cause the overheads to be under absorbed
()Both situations would cause the overheads to be over absorbed
ACCA考试会计师与企业（基础阶段）历年真题精选及详细解析1110-74
1. A company rents its factory for $90,000 per annum. This year 60,000 units have been manufactured in the factory utilising 75% of its total capacity. Next year the plan is to manufacture 100,000 units by using the existing factory at full capacity and by renting just sufficient additional capacity. The additional capacity is available at the same rental cost per square metre as the existing factory.
Which of the above statements are correct?
A.2 and 3 only
B.1 and 2 only
C.1 and 3 only
D.1,2and 3
13.答案：1 and 2 only
Good information should be clear, unambiguous and relevant to the needs of the recipient.
3. A company uses absorption costing with a predetermined hourly fixed overhead absorption rate. The following situations arose last month:
(1) Actual hours worked were less than the budgeted hours used to set the predetermined absorption rate
What is the budgeted total rental cost for next year?
$()
12.答案：$112,500
The company produces 60,000 units at 75% capacity. Therefore it would produce 80,000 units at 100% capacity (60,000 1 0.75).
()Both situations would cause the overheads to be under absorbed
答案：Both situations would cause the overheads to be under absorbed
Overheads will be under absorbed if the actual activity is less than what was budgeted because there is not enough activity when multiplied by the absorption rate to cover the overheads.
(2) Actual overhead expenditure exceeded budgeted expenditure
Which of the following statements is correct?
()Situation 1 would cause the overheads to be under absorbed and situation 2 would cause the overheads to be over absorbed
Actual overheads will also be under absorbed if they exceed budgeted levels. This is because the absorption rate is not high enough to cover the increased overhead.