ACCA F1-F3模拟题及解析(1)
ACCA考试F3历年真题精选及详细解析1111-21
ACCA考试F3历年真题精选及详细解析1111-212.1 Which of the following best explains what is meant by \'capital expenditure?A Expenditure on non-current assets, including repairs and maintenanceB Expenditure on expensive assetsC Expenditure relating to the issue of share capitalD Expenditure relating to the acquisition or improvement of non-current assets答案：D2.2 Which of the following costs would be classified as capital expenditure for a restaurant business?A A replacement for a broken windowB Repainting the restaurantC An illuminated sign advertising the business nameD Cleaning of the kitchen floors答案：C2.3 Which one of the following costs would be classified as revenue expenditure on the invoice for a new company car?A Road taxB Number platesC Fitted stereo radioD Delivery costs答案：A2.4 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：C2.5 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：C2.6 Which of the flowing items should be included in current assets?(i) Assets, which are not intended to be converted into cash(ii) Assets, which will be converted into cash in the long term(iii) Assets, which will be converted into cash in the near futureA (i) onlyB (ii) onlyC (iii) onlyD (ii) and (iii)答案;C2.7 Which of the following statements describes current assets?A Assets, which are currently located on the business premisesB Assets, which are used to conduct the organization’s current businessC Assets, which are expected to be converted into cash in the short-termD Assets, which are not expected to be converted into cash in the short-term答案;C2.8 Banjo Co purchased a building on 30 June 20X8 for $1, 250,000. At acquisition, the useful life of the building was 50 years. Depreciation is calculated on the straight-line basis. 10 years later, on 30 June 20Y8 when the carrying amount of the building was $1, 000,000, the building was revalued to $1,60000. Banjo Co has a policy of transferring the excess depreciation on revaluation from the revaluation surplus to retained earnings.Assuming no further revaluations take place, what is the balance on the revaluation surplus at 30 June 20Y9?A $335,000B $310,000C $560,000D $585,000答案：D。
ACCA考试《F3财务会计》讲义辅导1
2012年ACCA考试《F3财务会计》讲义辅导1本文由高顿ACCA整理发布，转载请注明出处☆Types of business entityA business can be organized in one of the several ways:●Sole trader– a business owned and operated by one person.The simple form of business is the sole trader. This is owned and managed by one person, although there might be any number of employees. A sole trader is fully personally liable for any losses that the business might make.●Partnership– a business owned and operated by two or more people.A partnership is a business owned jointly by a number of partners. The partners are jointly and severely liable for any losses that the business might make.(Traditionally the big accounting firms have been partnerships, although some are converting their status to limited liability companies.)●Limited Liability Company– a business owned by many people and operated by many ( though not necessarily the same) people. Companies are owned by shareholders. Shareholders are also known as members. As a group, they elect the directors who run the business. Companies are always limited companies.In summary, types of business entity should be differentiated in Ownership; Operation right and Liability for the business to undertake.For all three types of entity, the money put up by the individual, the partners or the shareholders, is referred to as the business capital. In the case of a company, this capital is divided into shares.☆Business Transactions: Main types of business transactions for a business include:●Purchase of inventory for resale●Sales of goods●Purchase of non-current assets●Payment of expenses●Introduction of new capital to the business●Withdrawal of funds from the business by the owner☆Cash and credit transactions:Cash transactions: the buyer pays for the item immediately or possibly in advance.Credit transactions: the buyer does not have to pay for the item on receipt, but is allowed some time ( a credit period) before having to make the payment.☆Definition of accountingRecording : transactions must be recorded as they occur in order to provide up-to-date information for management.Summarizing: the transactions for a period are summarized in order to provide information about the company to interested parties.☆Types of accountingFinancial accounting vs management accountingFinancial accountingCost and managementaccountingPurposeRecord financialtransactionsInformation of costof operationsLegal requirementLimited liability company,by law, prepare financialaccountsNo legal requirementto prepare managementaccountsMain user External InternalTime At the end of period regularlyInformation historic historic and forecast ☆Users of financial statementsAccounting reports users include:●Management:Need information about the company’s financial situation as it is currently and it is expected to be in the future. This is to enable them to managethe business efficiently and to make effective decisions.●Investors:The providers of risk, capital and their advisers are concerned with the risk inherent in, and return provided by, their investments. They need information to help them determine whether they should buy, hold or sell.●Trade payables/ Suppliers:Suppliers and other trade payables. Suppliers and other trade payables are interested in information that enables them to determine whether amounts owing to them will be paid when due. Trade payables are likely to be interested in an enterprise over a shorter period than lenders unless they are dependent upon the continuance of an enterprise as a major customer.●Shareholders:Shareholders are also interested in market value of shares as well as information which enables them to assess the ability of the enterprise to pay dividends.●Lenders:Lenders are interested in information that enables them to determine whether their loans, and the interest attaching to them, will be paid when due.●Customers:Customers have an interest in information about the continuance of an enterprise, especially when they have a long term involvement with or are dependent on, the enterprise.●Government and their agencies:Governments are their agencies are interested in the allocation of resources and, therefore, the activities of enterprises. They also require information in order to regulate the activities of enterprises, determine taxation policies and as the basis for national income and similar statistics.●Employees:Employees and their representative groups are interested in information about the stability and profitability of their employers. They are also interested in information which enables them to assess the ability of the enterprise to prove remuneration, retirement benefits and employment opportunities.●General public: Enterprises affect members of the public in an variety of ways. For example, enterprises may make a substantial contribution to the local economy in many ways including the number of people they employ and their patronage of local suppliers. Financial statements may assist the public by providing information about the trends and recent developments in the prosperity of the enterprise and the range of its activities.☆The business entity conceptThe business entity concept●States that financial accounting information relates only to the activi ties of the business entity and not to the activities of its owner.●The business entity is treated as separate from its owners.更多ACCA资讯请关注高顿ACCA官网：。
ACCA F3财务会计模拟试题
ACCA F3财务会计模拟试题为帮助大家更好复习ACCA F3财务会计，为同学们分享F3财务模拟考试题及答案如下：Question：Which, if any, of the following statements about aounting concepts and the characteristics offinancial information are correct?1.The concept of substance over form means that the legal form of a transaction must be reflected in financial statements, regardless of the economic substance.rmation is not material if its omission or misstatement could influence the economic decisions of users taken on the basis of the financial statements.3.It may sometimes be necessary to exclude information that is relevant and reliable from financial statements because it is too difficult for some users to understand.A.1 and 2 onlyB.2 and 3 onlyC.1 and 3 onlyD.None of these statements is correctAnswer：DQuestion：Which of the following statements relating to parent panies and subsidiaries are correct?A. A parent pany could consolidate a pany in which it holds less than 50% of the ordinary share capital incertain circumstances.B. Goodwill on consolidation will appear as an item in the parent pany's inpidual statement of financial position.C. Consolidated financial statements ignore the legal form of the relationship between parents and subsidiaries and present the results and position of the group as if it was a single entity.The correct answers are:A parent pany could consolidate a pany in which itholds less than 50% of the ordinary share capital incertain circumstances.Consolidated financial statements ignore the legal form of the relationship between parents and subsidiaries and present the results and position of the group as if it wasa single entity.A parent may hold less than 50% of the share capitalbut more than 50% of the voting rights. Goodwill only appears in the consolidated statement of financial position. It is not amortised. Consolidated financial statements present the substance of the relationship between parentand subsidiaries, rather than the legal form.Question：In preparing a pany's statement of cash flows plying with IAS 7, which, if any, of the following items could form part of the calculation of cash flow from financing activities?Proceeds of sale of premisesDividends receivedBonus issue of sharesA. 1 onlyB. 2 onlyC. 3 onlyD. None of themThe corrrect answer is: None of them.1 - Proceeds from sale of premises appears under investing activities2 - Dividends received appears under operating or investing activities3 - A bonus issue of shares is not a cash flow.。
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 F3财务会计模拟试题
ACCA F3 财务会计模拟试题为帮助大家更好复习ACCA F3 财务会计，yjbys 小编为同学们分享F3 财务模拟考试题及答案如下：Question：Which, if any, of the following statements about accounting concepts and the characteristics of financial information arecorrect?1.The concept of substance over form means that the legal form of atransaction must be reflected in financial statements, regardless of theeconomic substance.rmation is not material if its omission or misstatement couldinfluence the economic decisions of users taken on the basis of the financialstatements.3.It may sometimes be necessary to exclude information that isrelevant and reliable from financial statements because it is too difficult forsome users to understand.A.1 and 2 onlyB.2 and 3 onlyC.1 and 3 onlyD.None of these statements is correctAnswer：DQuestion：Which of the following statements relating to parent companies and subsidiaries are correct?A. A parent company could consolidate a company in which it holdsless than 50% of the ordinary share capital in certain circumstances.B. Goodwill on consolidation will appear as an item in the parent。
ACCAF3
ACCA Paper F3 常见考试试题及难点解析全文已经发表于《中国审计报》2009,.12.16，转载请注明出处。
F3 Financial Accounting是ACCA考试中会计的一门入门课程，这门课程主要侧重于介绍财务会计的一些基础知识，基本的目标就是要求学员熟练掌握复式记账法，并能针对不同组织形式的企业编制基本的财务报表。
F3的主要内容可以分为以下几个部分：在学习F3课程时，由于大部分学员没有会计背景知识，或者仅有国内会计学原理的基础知识，但对西方会计学没有了解，因而建议在学习的时候把握以下基本指导思想：第一，在理解中学习。
西方的考试更侧重于检验学员对知识点的理解而不是死记硬背，因而学员在学习中，一定要理解财务会计的基本原则和基础知识。
多做练习，包括课本上的练习、练习册上的练习以及一些自测题，这可以帮助学员加强对财务会计基本内容的理解和应用。
第二，在比较中学习。
中西方在教材编写上、问题表述上都有一定的差异，例如西方教材一般采用发散式的思维来进行讲述，而中式教材一般采用收敛式思维。
一直在中式教育中成长的学员在初次接触ACCA西方教材时，往往会有一定程度的不适应。
此外，有些学员在考F3之前可能已经学过国内的会计学原理课程，中西方所采用的会计基本原则没有任何实质上的差异，但是在具体业务处理上，中西方却存在很多差异。
比如我国有统一的会计科目名称，但西方没有统一会计科目名称，同一个会计科目可能在不同的课本上，甚至在同一个课本上采用不同的称呼，这势必增加了初学者的困难。
在比较中学习，要求学员应该多阅读，尽快熟悉西方常用的会计科目名称，以及对同一个问题的不同表述方式。
第三，在交流中学习。
目前已经有很多专门的ACCA考试论坛以及QQ群或者培训班，参加交流可以促进学员对课程内容的进一步理解，也可以帮助学员澄清一些知识误区。
下面以一些考试中的常见题型和失分率较高的试题来讲解一下答题技巧和思路。
1. Johnsons use the imprest method of accounting for petty cash. The petty cash was counted and there was $57.22 in hand. The following petty cash slips were found for the following: （June_2008, 2 Marks）$Stamps 16.35Sale of goods to staff 12.00Coffee and tea purchase 18.23Birthday cards for staff 20.20What is Johnsons’ imprest amount?A $124B $100C $112D $80答案：B。
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)。
2023年ACCA考试F1真题及答案
2023年ACCA考试F1真题及答案为了帮助准备ACCA考试的学生更好地备考，我们特别整理了2023年ACCA考试F1的真题及答案。
请注意，以下内容仅供参考和学习使用。
第一部分：2023年ACCA考试F1真题试卷一：ACCA F1 Financial Reporting and TaxationSection A - 选择题（共30分）1. XYZ 公司的现金流量报表中，下列项目属于现金流入的是：（A）销售商品收到的现金（B）购买固定资产支付的现金（C）取得长期贷款收到的现金（D）支付利润税款的现金2. 在现金流量报表中，投资活动的主要内容是：（A）经营性投资（B）筹资性投资（C）经济性投资（D）投机性投资3. ABC 公司在报告期内遭受亏损，亏损产生的主要原因是：（A）销售收入减少（B）成本费用增加（C）营运资金减少（D）折旧费用减少......Section B - 简答题（共70分）1. 问题：请简要解释远期汇率合同的基本原理。
答案：远期汇率合同是一种外汇交易形式，约定在未来某一特定日期以约定的汇率进行货币兑换。
它允许交易双方在未来锁定特定的汇率，以避免由于汇率波动所带来的风险。
2. 问题：简述巴鲁克公司如何应对经济衰退对其业务的影响。
答案：面对经济衰退，巴鲁克公司可以采取一些措施来应对。
首先，他们可以进行成本削减，减少不必要的开支，以保持盈利能力。
其次，他们可以寻找新的市场机会，例如拓展国际市场或开发新产品。
此外，他们还可以优化供应链，提高效率，降低生产成本。
最后，巴鲁克公司应加强财务管理，合理规划资金运作，确保资金的流动性和稳定性。
......第二部分：2023年ACCA考试F1答案Section A - 选择题1. 答案：（A）销售商品收到的现金2. 答案：（B）筹资性投资3. 答案：（B）成本费用增加......Section B - 简答题1. 答案：远期汇率合同的基本原理是约定未来某一特定日期以预先确定的汇率进行货币兑换的外汇交易方式。
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。
acca所有考试科目一模拟试题及答案
acca所有考试科目一模拟试题及答案科目：财务会计（F3）题目一：单项选择题1. 在准备财务报表时，以下哪一项不是必须遵循的原则？A. 历史成本原则B. 权责发生制原则C. 持续经营原则D. 现金流量原则答案： D. 现金流量原则题目二：计算题假设一家公司在2023年1月1日购买了一台设备，成本为$50,000，预计使用年限为5年，残值为$5,000。
请计算该公司在2023年的折旧费用。
答案：使用直线折旧法计算折旧费用：\[ \text{年折旧费用} = \frac{\text{成本} - \text{残值}}{\text{使用年限}} \]\[ \text{年折旧费用} = \frac{50,000 - 5,000}{5} = 9,000 \]科目：管理会计（F2）题目一：简答题简述标准成本和实际成本的区别。
答案：标准成本是指在理想条件下，根据预定的生产效率和成本结构计算出的成本。
实际成本则是在实际生产过程中产生的成本。
两者的主要区别在于，标准成本用于预算和控制，而实际成本用于衡量和评估实际生产过程中的成本表现。
科目：税务（F6）题目一：案例分析题某公司在2023年的总收入为$200,000，允许的税前扣除项为$50,000。
请计算该公司的应纳税所得额。
答案：\[ \text{应纳税所得额} = \text{总收入} - \text{税前扣除项} \] \[ \text{应纳税所得额} = 200,000 - 50,000 = 150,000 \]结束语：以上模拟试题及答案仅供参考，实际考试内容和难度可能会有所不同。
考生应以ACCA官方发布的考试大纲和学习材料为依据，进行系统的学习和复习。
希望所有考生都能在ACCA考试中取得优异的成绩。
12月acca考试f3经典例题讲解复习进程
2014年12月ACCA考试F3经典例题讲解（1）IAS 1 Presentation of Financial StatementsIAS 1规定了三张报表的基本格式，财务状况表（statement of financial position）、综合收益表（statement of comprehensive income）和权益变动表（statement of changes in equity）。
F3的考试可能会问到比如某项资产的类别，流动或非流动资产；或者是某些项目是放到哪张报表里面。
这里的难点是综合收益表和权益变动表的关系，特别是在综合收入表后半部分的其它综合收入表当中的项目，比如资产重估增值的列报。
Example 1:Which of the following should appear in a company’s statement of changes in equity？（1）Total comprehensive income for the year（2）Amortisation of capitalised development costs（3）Surplus on revaluation of non-current assets（a）1，2 and 3（b）2 and 3 only（c）1 and 3 only（d）1 and 2 only（2）IAS 2 InventoryIAS 2是对流动资产存货做相应的规定，其中包括存货定义、确认、计量和披露等主要内容。
考生还需要掌握一些常见的存货计算方法，比如FIFO、LIFO和Weighted-Average，其中Weighted-Average可以再细分成两种方法，period weighted-average和continued weighted-average。
Example 2:According to IAS 2 Inventories，which TWO of the following costs should be included in valuing the inventories of a manufacturing company？（1）Carriage inwards（2）Carriage outwards（3）Depreciation of factory plant（4）General administrative overheads（a）1 and 4（b）1 and 3（c）3 and 4（d）2 and 3Example 3:A company values its inventory using the FIFO method. At 1 May 20X5 the company had 700 engines in inventory，valued at $190 each. During the year ended 30 April 20X6 the following transactions took place:20X5 1 July Purchased 500 engines at $220 each1 November Sold 400 engines for $160，00020X6 1 February Purchased 300 engines at $230 each15 April Sold 250 engines for $125，000What is the value of the company’s closing inventory of engines at 30 April 20X6？（a）$188，500（b）$195，500（c）$166，000（d）$106，000（3）IAS 7 Statement of Cash FlowsIAS 7是关于现金流量表的格式、内容和编制。
ACCA-F1模拟题
山东省工会管理干部学院国际交流学院ACCA-F1模拟题姓名：学号：班级：1.In a tall organization structure managers normally have a wide span of control within a short scalarchain. Is this statement true or falseA. trueB. false2.Mario owned 80% of the voting shares in a football club but has little interest in football or in theoperation of the club. Which of the categories identified in M endelow‟s stakeholder model is relevant to the directors in their dealings with Mario?A. keep informedB. minimalC. satisfy3.Which type of unemployment arises from a permanent reduction in demand for the products suppliedby single industry or group of industries with large workforces ?A. frictional unemploymentB. structural unemploymentC. seasonal unemployment4.Which of the following would normally fall within the overall responsibility of the managementaccounting function in a large organization.A. budgetary planningB. corporate financeC. administration of board committees5.Raj is highly committed to the tasks undertaken by his team. He is good at getting others to act but hisbehavior can be aggressive and insensitive. According to Belbin‟s team roles theory, Raj is best described ad which of the following?A. team workerB. monitor-evaluatorC. shaper6.According to Maslow‟s hierarchy of needs theory, which set of needs is addressed immediately afterthe individual satisfied his or her safety and security need?A. social and belonging needB. self-esteem needsC. self-actualization7.According to research by Frederick Herzberg, which of the following is primary a motivator and not ahygiene factor?A. working conditionB. pay and fringe benefitsC. recognition8.Which of the following sets out the title and the primary, secondary and occasional duties of anemployee?A. person specificationB. job description9.Sam has report a potential health and safety danger to his manager. Which type of communication isthis an example?A. vertical communicationB. horizontal communicationC. diagonal communication10.Which of the following leadership style is normally preferred by employees according to the Ashrigeleadership model?A. persuasiveB. autocraticC. consultative11.Martina has attended a personal development program during which her style of leadership wasdescribed as “country club”. Which characters are demonstrated by this style of leadershipA. maximum concern for people and productionB. maximum concern for people and minimum concern for productionC. adequate concern for both people and production12.Which of the following is an example of a connected stakeholder?A. pressure groupsB. employeesC. lenders13.…The …Y‟ pattern of communication was proven by Leavitt to be the fastest at problem solving.‟ Is thisstatement true or false?A. TrueB. False14.John Adair developed a model based on group, task and individual. This model is known as:A. Scientific managementB. Human relations schoolC. Action-centred leadership15.Which one of the following is consistent with a government‟s policy objective to expand the level ofeconomic activity?A. An increase in personal savingsB. An increase in public expenditure16.According to Fiedler‟s contingency theory of leadership, which of the following characteristic isdemonstrated by “psychological close manager”?A. preference for informal roles and relationships with colleaguesB. emphasis on task performance and achievement of objectives17.Debra‟s work involves the independent validation of transactions in order to detect errors and preventdishonest behavior. She draws up pre-lists as part of her regular duties. Debra‟s function is referred to as which of the following?A. cost controlB. internal checkC. system audit18.JKL Co is a multinational organization that produces pharmaceuticals. These are all manufactured indifferent countries and each manufacturing facility has its own organization that operates autonomously.This is an example of which type of organization structure?A. productB. divisionalC. matrix19.Research has indicated that workers in country A display characteristic such as autonomy andindividual choice and responsibility, while workers in country B value interdependence, obligation and social acceptability. According to Hofstede‟s theory, these distinctions relate to which of the following cultural dimension?A. masculinity-femininityB. uncertain-avoidanceC. individualism-collectivism20.George‟s preferred learning style is to form opinions based on what should work in practical situation.He dislikes management theories, finding it difficult to relate them to real life experience and his personal situation. Which of Honey and Mumford‟s learning styles does George demonstrate ?A. PragmatistB. TheoriesC. reflector21.Teeming and lading is a type of fraud characterized by which of the following actions?A. theft of inventory belonging to the companyB. manipulation of receivables accounts22.According to content theories of motivation, what is the most important question to ask?A. …What are the things that motivate people?‟ B …How can people be motivated?‟23.What was the main conclusion of the Hawthorne studies?A. Job status is a strong motivatorB. Informal groups exercise a powerful influence in the workplace24.In the c ontext of SMART criteria, the …M‟ stands for .....................................Which word correctlycompletes this sentence?A. measurableB. manageableC. maintainable25.What is the role of a nomination committee?A. Assisting the human resources department with recruitment and selectionB. Overseeing the process for board appointments and making recommendations26.......................... is collected by the Revenue authority from an intermediary such as a retailer who thenattempts to pass it on to consumers .Which of the following correctly completes the sentence above?A. Direct taxB. Progressive taxC. Indirect tax27.Checking the signature on an expense claim is an example of what type of control?A. MandatedB. DiscretionaryC. Application28.What are the pre-requisites that make fraud a possibility?A. Dishonesty, motivation and opportunityB. Dishonesty, secrecy and riskC. Motivation, risk and pressure29.Which of the following is a support activity in Porter‟s value chain modelA. ProcurmentB. operationsC. inbound logistics30.Which one of the following is a characteristic of …on the job‟ training?A. A person is formally introduced and integrated into the organizationB. It utilizes real work tasks as learning experiences31.What is Schein‟s …third level‟ in determining culture?A. AssumptionsB. AttitudesC. Values and beliefs32.When a country is in deficit, it is ................ more goods and services that it is.......................Whichwords, in correct order, correctly complete this sentence?A. Exporting; importingB. Importing; exporting33.What is …the purchasing mix‟?A. Quantity, price, supply, demandB. Quantity, quality, demand, costC. Quantity, price, quality, delivery34.Which of the following attitudes reflects a marketing orientation?A. 'Customers will buy whatever we produce‟B. 'Add more features to the product'C. …Determine the needs, wants and values of our target market‟35.Which of the following is NOT a potential disadvantage of outsourcing?A. An organization may find itself locked in to an unsatisfactory contractB. Certain functions may be too important to be contracted outC. There is often a long-term contract where services are specified for a fixed price36.Good corporate governance suggests that director‟s remuneration should be set?A. by the board of directorsB. by a remuneration committee of non-executive directorsC. by a committee of shareholders37.What does Porter analyze the micro environment into?A. Generic competitive factorsB. Five competitive forcesC. PEST factors38.Which of the following is an approach to ethics which combines a concern for the law with an emphasison managerial responsibility?A. compliance basedB. integrity based39.What are the three elements of government fiscal policy?A. Money supply, interest rates and credit controlsB. Demand, supply and taxationC. Revenue, expenditure and borrowing40.Which of the following are features of …delayering‟?(i) Reduced staffing levels (ii) Removal of middle management(iii) Staff empowerment (iv) Flatter organizational hierarchiesA. (i), (ii) and (iii)B. (i) and (ii)C. (ii), (iii) and (iv)D. All of them41.Which of the following statements represents an intrinsic reward?A. Related to the job itselfB. Dependent upon the decisions of othersC. External to the control of the worker42.Which of the following is a key feature of supervision?A. Usually a front-line managerB. Spends all his/her time on the managerial aspects43.Which of the following is the name given to unemployment arising from labor in the market place beingof the wrong type or available in the wrong place?A. Structural unemploymentB. Cyclical unemploymentC. Frictional unemployment44.Inflation arises from an excess of aggregated demand over the productive capability of the economy ?Which word or words correctly complete this sentenceA. Demand pull.B. Cost push45.Is an analysis of statistics on birth and death rate, age structure of people and ethic groups within acommunity?A. demographicsB. economicsC. psychographics46.To whom is the internal auditor primarily accountable?A. The directors of the companyB. The shareholders of the company47.What is the term given to the idea that the combined output of a number of individuals working togetherwill exceed that of the same individuals working separately?A. sympathyB. specializationC. synergy48.The total level of demand in the economy is made up of consumption, ____, government expenditureand net gains from international trade. Which of the following correctly completes the sentence above?A. SavingsB. TaxationC. Investment49.The attitude and awareness of directors and managers regarding controls would comprise part ofwhich element of an internal control system?A. control environmentB. control procedure50. A surplus on the balance of payments usually means a surplus or deficit on the account.Which word correctly complete this statementA. currentB. capitalC. financial。
ACCA F1-F3模拟题及解析(3)
第1章 ACCA F1-F3模拟题及解析（3）1.A jobbing company operates a premium bonus scheme for its employees of 75% of the time saved compared with the standard time allowance for a job, at the normal hourly rate. According to the company policy, the guaranteed pay for each job is £102.The data relating to Job 1206 completed by an employee is as follows:Allowed time for Job 1206 14 hoursTime taken to complete Job 1206 10 hoursNormal hourly rate of pay £8What is the total pay of the employee for Job 1206?A. £104B. £110C. £102D. £1082.A paint manufacturer has a number of departments. Each department is located in a separate building on the same factory site. In the mixing department the basic raw materials are mixed togetherin very large vessels. These are then moved on to the colour adding department where paints of different colours are created in these vessels. In the next department – the pouring department – the paint is poured from these vessels into litre sized tins. The tins then go on to the labeling department prior to going on to the finished goods department.The following statements relate to the paint manufacturer:(i) The mixing department is a cost centre.(ii) A suitable cost unit for the colour adding department is vessel.(iii) The pouring department is a profit centre.Which statement or statements is/are correct?A. (i) onlyB. (i) and (ii) onlyC. (i) and (iii) onlyD. (ii) and (iii) only3.The following statements relate to spreadsheets:(i) A spreadsheet consists of records and files.(ii) Most spreadsheets have a facility to allow data within them to be displayed graphically. (iii) A spreadsheet could be used to prepare a budgeted profit and loss account.(iv) A spreadsheet is the most suitable software for storing large volumes of data.Which of the above statements are correct?A.(i) and (ii) onlyB.(i),(iii) and (iv) onlyC.(ii) and (iii) onlyD.(iii) and (iv) only4.A company uses absorption costing with a predetermined hourly overhead absorption rate. The following situations have both occurred:(i) Actual overhead expenditure exceeded planned expenditure; and(ii) Actual hours worked were less than the planned hours.Which of the following statements is correct?A. Situation (i) would cause overheads to be over absorbed and situation (ii) would cause overheads to be under absorbed.B. Situation (i) would cause overheads to be under absorbed and situation (ii) would cause overheads to be over absorbed.C. Both situations would cause overheads to be over absorbed.D. Both situations would cause overheads to be under absorbed.5.A company operates a job costing system. Job 812 requires £60 of direct materials, £40 of direct labour and £20 of direct expenses. Direct labour is paid £8 per hour. Production overheads are absorbed at a rate of £16 per direct labour hour and non-production overheads are absorbed at a rate of 60% of prime cost.What is the total cost of Job 812?A. £240B. £260C. £272D. £3206.At the end of manufacturing in Process I, product K can be sold for £10 per litre. Alternatively product K could be further processed into product KK in Process II at an additional cost of £1 per litre input into this process. Process II is an existing process in which a loss of 10% of the input volume occurs. At the end of the further processing, product KK could be sold for £12 per litre.Which of the following statements is correct in respect of 9,000 litres of product K?A. Further processing into product KK would increase profits by £9,000.B. Further processing into product KK would increase profits by £8,100.C. Further processing into product KK would decrease profits by £900.D. Further processing into product KK would decrease profits by £1,800.The following information relates to questions 17 and 18:The standard direct material cost for a product is £50 per unit (12·5 kg at £4 per kg). Last month the actual amount paid for 45,600 kg of material purchased and used was £173,280 and the direct material usage variance was £15,200 adverse.7.What was the direct material price variance last month?A. £8,800 AdverseB. £8,800 FavourableC. £9,120 AdverseD. £9,120 Favourable8. What was the actual production last month?A. 3,344 unitsB. 3,520 unitsC. 3,952 unitsD. 4,160 units9. Equipment owned by a company has a net book value of £1,800 and has been idle for some months. It could now be used on a six months contract which is being considered. If not used on this contract, the equipment would be sold now for a net amount of £2,000. After use on the contract, the equipment would have no saleable value and would be dismantled. The cost of dismantling and disposing of it would be £200.What is the total relevant cost of the equipment to the contract?A. £1,200B. £1,800C. £2,000D. £2,20010. A contract is under consideration which requires 800 labour hours to complete. There are 450 hours of spare labour capacity for which the workers are still being paid the normal rate of pay. The remaining hours required for the contract can be found either by overtime working paid at 50% above the normal rate of pay or by diverting labour from the manufacture of product OT. If the contract is undertaken and labour is diverted, then sales of product OT will be lost. Product OT takes seven labour hours per unit to manufacture and makes a contribution of £14 per unit.The normal rate of pay for labour is £8 per hour.What is the total relevant labour cost to the contract?A. £3,500B. £4,200C. £4,500D. £4,90011. A company determines its order quantity for a raw material by using the Economic Order Quantity (EOQ) model.What would be the effects on the EOQ and the total annual holding cost of a decrease in the cost of ordering a batch of raw material?EOQ Total annual holding costA. Higher LowerB. Higher HigherC. Lower HigherD. Lower Lower12. A company manufactures two products, X and Y, in a factory divided into two production cost centres, Primary and Finishing. The following budgeted data are available:Cost centre Primary FinishingAllocated and apportioned fixedoverhead costs £96,000 £82,500Direct labour minutes per unit:– product X 36 25– product Y 48 35Budgeted production is 6,000 units of product X and 7,500 units of product Y.Fixed overhead costs are to be absorbed on a direct labour hour basis.What is the budgeted fixed overhead cost per unit for product Y?A. £11B. £12C. £14D. £1513. A company has three shops (R, S and T) to which the following budgeted information relates:Shop R Shop S Shop T Total£000 £000 £000 £000Sales 400 500 600 1,500–––– –––– –––– ––––Contribution 100 60 120 280Less: Fixed costs (60) (70) (70) (200)–––– –––– –––– ––––Profit/(Loss) 40 (10) 50 80–––– –––– –––– ––––60% of the total fixed costs are general company overheads. These are apportioned to the shops on the basis of sales value. The other fixed costs are specific to each shop and are avoidable if the shop closes down.If shop S is closed down and the sales of the other two shops remained unchanged, what would be the revised budgeted profit for the company?A. £50,000B. £60,000C. £70,000D. £90,00014.An organization manufactures a single product which has a variable cost of £36 per unit. The organization’s total weekly fixed costs are £81,000 and it has a contribution to sales ratio of 40%. This week it plans to manufacture and sell 5,000 units.What is the organization’s margin of safety this week (in units)?A. 1,625B. 2,750C. 3,375D. 3,50015. An organization has the following total costs at two activity levels:Activity level (units) 15,000 24,000Total costs £380,000 £470,000Variable cost per unit is constant in this activity range but there is a step up of£18,000 in the total fixed costs when the activity exceeds 20,000 units.What are the total costs at an activity level of 18,000 units?A. £404,000B. £410,000C. £422,000D. £428,00016. The following statements refer to different types of planning within a manufacturing organization:(i) Operational planning includes the scheduling of work to be done in the short term.(ii) Tactical planning includes consideration of ways in which the productivity of the factory workforce could be improved.(iii) Strategic planning includes the setting of the organization’s long term objectives. Which of the statements are correct?A. (i) and (ii) onlyB. (i) and (iii) onlyC. (ii) and (iii) onlyD. (i), (ii) and (iii)17.The following statements relate to spreadsheets:(i) A spreadsheet is the most suitable software for the storage of large amounts of data. (ii) A spreadsheet consists of rows, columns and cells.(iii) A forecast profit and loss account could be prepared using a spreadsheet.Which of the statements are correct?A. (i) and (ii) onlyB. (i) and (iii) onlyC. (ii) and (iii) onlyD.(i), (ii) and (iii)18. Data relating to one particular stores item are as follows:Average daily issues 70 unitsMaximum daily issues 90 unitsMinimum daily issues 50 unitsLead time for the replenishment of stock 11 to 17 daysReorder quantity 2,000 unitsReorder level 1,800 unitsWhat is the maximum stock level (in units) for this stores item?A. 2,950B. 3,100C. 3,250D. 3,80019.A company determines its order quantity for a component using the Economic Order Quantity (EOQ) model.What would be the effects on the EOQ and the total annual ordering cost of a decrease in the annual cost of holding one unit of the component in stock?EOQ Total annual ordering costA Lower No effectB Higher No effectC Lower HigherD Higher Lower20. A company operates a job costing system. Job number 607 requires £300 of direct materials, £400 of direct labour and £100 of direct expenses. Direct labour is paid at a rate of £8 per hour. Production overheads are absorbed at a rate of £40 per direct labour hour and non-production overheads are absorbed at a rate of 150% of prime cost.What is the total cost of job number 607?A. £3,750B. £3,850C. £4,000D. £4,20021. A company uses absorption costing with a predetermined hourly fixed overhead absorption rate. The following situations arose last month:(i) Actual overhead expenditure was less than the planned expenditure.(ii) Actual hours worked exceeded planned hours.Which statement is correct?A. Situation (i) would cause overheads to be under absorbed and situation (ii) would cause overheads to be over absorbed.B. Situation (i) would cause overheads to be over absorbed and situation (ii) would cause overheads to be under absorbed.C. Both situations would cause overheads to be over absorbed.D. Both situations would cause overheads to be under absorbed.22.A company manufactures two products K1 and K2 in a factory consisting of two cost centres, Y and Z. The following budgeted data are available:Cost centreY ZAllocated and apportioned fixedoverhead costs £576,000 £288,000Direct labour hours per unit:Product K1 5 2Product K2 3 4Budgeted output is 12,000 units of each product. Fixed overhead costs are absorbed on a direct labour hour basis.What is the budgeted fixed overhead cost per unit for product K2?A. £34B. £36C. £38D. £4223.A factory consists of two production cost centres (P and Q) and two service cost centres (T and V). The total overheads allocated and apportioned to each cost centre are as follows:P Q T VTotal overheads £180,000 £120,000 £128,000 £140,000The work done by the service cost centres can be represented as follows:P Q T VPercentage of service cost centre T to: 70% 30% – –Percentage of service cost centre V to: 40% 30% 30% –The service cost centre costs are apportioned to production cost centres using a method that fully recognises any work done by one service cost centre for another.What are the total overheads for production cost centre P after the reapportionment of all servicecost centre costs?A. £325,600B. £349,600C. £355,000D. £379,000The following information relates to questions 34 and 35:A company operates a process costing system using the first-in-first-out (FIFO) system of valuation. No losses occur in the process. The following data relate to last month:UnitsOpening work-in-progress 200 with a total value of £1,530Input to the process 1,000Completed production 1,040Last month the cost per equivalent unit of production was £20 and the degree of completion of the work-in-progress was 40% throughout the month.24.What was the value (at cost) of last month’s closing work-in-progress?A. £1,224B. £1,280C. £1,836D. £1,92025.What was the cost of the 1,040 units completed last month?A. £19,200B. £19,930C. £20,730D. £20,80026.The following statements relate to the calculation of the regression line y = a + bx using the information on the formulae sheet at the end of this examination paper:(i) _xy is calculated by multiplying _x by _y.(ii) _y2 is not the same as (_y)2 .(iii) n represents the number of pairs of data items used.Which statements are correct?A. (i) and (ii) onlyB. (i) and (iii) onlyC. (ii) and (iii) onlyD. (i), (ii) and (iii)27.Which of the following correlation coefficients indicates the weakest relationship between two variables?A. +0·9B. – 0·6C. – 0·8D. – 1·028. The following statements relate to responsibility centres:(i) The manager of a revenue centre is responsible for sales and costs in a segment of an organisation. (ii) Return on capital employed is a suitable measure of performance in a profit centre.(iii) Cost centres are found in manufacturing and service organisations.Which of the statements, if any, is correct?A. (i) onlyB. (ii) onlyC. (iii) onlyD. None of them.29.A company operates a standard absorption costing system in which the standard fixed production overhead rate is £9 per hour.The following data relate to last month:Budgeted hours 8,000Standard hours for actual production 8,200Actual hours worked 8,400What was the fixed production overhead capacity variance for last month?A. £1,800 AdverseB. £1,800 FavourableC. £3,600 AdverseD. £3,600 Favourable30.A company operates a standard marginal costing system. Last month the company sold 200 unitsmore than it planned to sell. The following data relate to last month:Standard Actual£ £Selling price per unit 40 38Variable cost per unit 30 29What was the favourable sales volume contribution variance last month?A.£1,600B. £1,800C. £2,000D. £2,2001.【答案】A【解析】(10 x £8) + [(14 – 10) x 0·75 x £8] = £1042.【答案】B3.【答案】C4.【答案】D5.【答案】C【解析】(60 + 40 + 20) + [(40 ÷ 8) x 16] + (0·60 x 120) = £2726.【答案】D£【解析】Sales value after further processing = (9,000 x 0·9) x £12 = 97,200Sales value without further processing = (9,000 x £10) 90,000––––––Increase in sales revenue 7,200Less: Further processing cost = (9,000 x £1) (9,000)––––––Decrease in profit by further processing (£1,800)7.【答案】D【解析】[(45,600 x 4) – 173,280] = £9,120 Favourable8.【答案】A£【解析】Actual usage at standard cost (45,600 x 4) 182,400Less: Adverse usage variance (15,200)–––––––Standard cost for actual production 167,200–––––––Actual production (units) = (167,200 ÷ 50) = 3,3449.【答案】 D【解析】Opportunity cost now + disposal cost at end of contract (2,000 + 200) = £2,20010.【答案】A【解析】(800 – 450) x [8 + (14 ÷ 7)] = £3,50011.【答案】D12.【答案】D【解析】Total direct labour hours:Primary (6,000 x 36 ÷ 60) + (7,500 x 48 ÷ 60) 9,600Finishing (6,000 x 25 ÷ 60) + (7,500 x 35 ÷ 60) 6,875Absorption rates:Primary (96,000 ÷ 9,600) £10 per hourFinishing (82,500 ÷ 6,875) £12 per hourFixed cost per unit (Y): (48 ÷ 60) x 10 + (35 ÷ 60) x 12 = £1513.【答案】 A£【解析】Total fixed costs for shop S 70,000Less: Apportioned general costs (200 x 0.60) ÷ (500 ÷ 1,500) (40,000)–––––––Specific fixed costs for shop S 30,000–––––––If shop S closed down net contribution lost (60,000 – 30,000) 30,000Revised budgeted profit for company (80,000 – 30,000) £50,00014. 【答案】A【解析】Contribution per unit (CPU) = (36 ÷ 0·60) ⋅ 0·40 = £24Break-even point = (81,000 ÷ 24) = 3,375 unitsMargin of safety = (5,000 – 3,375) = 1,625 units15. 【答案】A【解析】Using the high low method:Variable cost per unit = [(470,000 – 18,000) – 380,000] ÷ [24,000 – 15,000] = £8 Total fixed costs (below 20,000 units) = 380,000 – (15,000 ⋅ 8) = £260,000Total costs for 18,000 units = 260,000 + (18,000 ⋅ 8) = £404,00016. 【答案】D17. 【答案】C18. 【答案】C【解析】Reorder level – (Minimum usage in shortest lead time) + Reorder quantity =1,800 – (50 ⋅ 11) + 2,000 = 3,250 units = Maximum stock level19. 【答案】D20. 【答案】C £【解析】Prime cost (300 + 400 + 100) = 800+ Production overheads (400 ÷ 8) ⋅ 40 = 2,000+ Non-production overheads (1·5 ⋅ 800) = 1,200–––––Total cost 4,00021. 【答案】C22. 【答案】A【解析】Absorption rate (Y) = 576,000 ÷ [(5 + 3) ⋅ 12,000] = £6 per hourAbsorption rate (Z) = 288,000 ÷ [(2 + 4) ⋅ 12,000] = £4 per hourFixed overhead cost per unit (K2) = [(3 ⋅ £6) + (4 ⋅ £4)] = £3423.【答案】 C【解析】Total overheads (T) = 128,000 + (0·30 ⋅ 140,000) = £170,000Total overheads (P) = 180,000 + (0·70 ⋅ 170,000) + (0·40 ⋅ 140,000) = £355,00024.【答案】B【解析】Closing work in progress (WIP) = (200 + 1,000 – 1,040) = 160 units WIP valuation = (160 ⋅ 0·40 ⋅ 20) = £1,28025.【答案】 C£【解析】Opening WIP value 1,530+ Completion of opening WIP (200 ⋅ 0·60 ⋅ 20) 2,400+ Units started and finished in the month [(1,040 – 200) ⋅ 20] 16,800–––––––Total value of 1,040 completed units 20,73026.【答案】C27.【答案】B28.【答案】C29.【答案】D【解析】Fixed production overhead capacity variance:(Budgeted hours – Actual hours worked) ⋅ Standard fixed overhead rate =(8,000 – 8,400) ⋅ 9 = £3,600 Favourable30.【答案】C【解析】200 units ⋅ standard contribution per unit = [200 ⋅ (40 – 30)] = £2,000 (F)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考试F3-财务会计(基础)历年真题精选及详细解析1109-28
ACCA考试F3-财务会计(基础)历年真题精选及详细解析1109-287.1 Which of the following correctly describe the entry in the sales account for a sale for a sales tax registered trader?A Credited with the total of sales made, including sales taxB Credited with the total of sales made, excluding sales taxC Debited with the total of sales made, including sales taxD Debited with the total of sales made, excluding sales tax答案：B7.2 Sales (including sales tax) amounted to $27 ,612.50, and purchases (excluding sales tax) amounted to $18,000. What is the balance on the sales tax account, assuming all items are subject to sales tax at 17.5%?A $962.50 debitB $962. .50 creditC $1 ,682. 10 debitD $1 ,682.10 credit答案：B7.3 Which of the following statements about IAS 2 Inventories is correct?A Production overheads should be included in cost on the basis of a company\'s normal level of activity in the period.B In arriving at the net realisable value of inventories, trade discounts and settlement discounts must be deducted.C In arriving at the cost of inventories, FIFO, LIFO and weighted average cost formulas are acceptable.D It is permitted to value finished goods inventories at materials plus labour cost only, without adding production overheads.答案：A7.4 You are preparing the financial statements for a business. The cost of the items in closing inventory is $41 ,875. This includes some items which cost $1 ,960 and which were damaged in transit. You have estimated that it will cost $360 to repair the items, and they can then be sold for $1 ,200. What is the correct inventory valuation for inclusion in the financial statements?A $39,915B $40,755C $41,515D $42,995答案：B7.5 An inventory record card shows the following details.February 1 50 units in stock at a cost of $40 per unit7 100 units purchased at a cost of $45 per unit14 80 units sold21 50 units purchased at a cost of $50 per unit28 60 units soldWhat is the value of inventory at 28 February using the FIFO method?A $2,450B $2,700C $2,950D $3,000答案：C。
ACCA考试F3历年真题精选及详细解析1111-19
B 1 and 3 only
C 2 and 4 only
D 3 and 4 only
答案：C
4.2 According to IAS 38 Intangible assets, which of the following statements concerning the accounting treatment of research and development expenditure are true?
2 If all the conditions specified in IAS 38 are met, development expenditure may be capitalized if the directors decide to do so.
3 Capitalized development costs are shown in the statement of financial position under the heading of non-current assets.
4 Development projects must be reviewed at each reporting date, and expenditure on any project no longer qualifying for capitalization must be amortized through the statement of profit or loss and other comprehensive income over a period not exceeding five years.
2 Development costs capitalized in accordance with IAS 38
ACCA考试F3历年真题精选及详细解析1111-17
B $36, 100
C $45, 300
D $33,100
答案：D
6.5 A business compiling its financial statements for the year to 31 July each year pays rent quarterly in advance on 1 January, 1 April, 1 July and 1 October each year. The annual rent was increased from $60,000 per year to $72,000 per year as from 1 October 20X3.
1 Computer hardware owned by a business
2 Operating software that operates the computer hardware in (1)
3 A patent bought by a business
4 An extension to an office building owned by a business
Based on these figures, what amount should appear in the company\'s statement of profit or loss and other comprehensive income for heating oil for the year?
D To account for the risk associated with intangible assets
答案：A
6.3 Which of the following items (that all generate future economic benefits, and whose costs can be measured reliably), is an intangible non-current asset?
ACCA F1精选模拟测试题
ACCA F1精选模拟测试题第1 题（单选）What name is given to a ‘task culture’ by Charles Handy.A. AthenaB. ApolloC. ZeusD. Dionysus第2 题（单选）How is ‘true and fair view’ generally defined for practical purposes?A. Managers have promised that the accounts are correctB. The accounts have been produced with the best intentionsC. All statements are honest and unlikely to deceiveD. The accounts are accurate and not misleadin第3 题（单选）In order for the purchase of a non-current asset to be processed, what must the manager of the department which requires the asset firstly fill out?A. Business caseB. Purchase requisitionC. Company chequeD. Order form第4 题（单选）‘The usefulness of information is reduced if it does not appear until long after the period to which it relates.’To which feature of good accounting information does this sentence relate?A. ReliabilityB. ObjectivityC. TimelinessD. Relevance第5 题（单选）Why does unemployment result in loss of output?A. Unemployed people earn less than employed peopleB. Unemployed labour will gradually lose its skills, and ability to contribute to production levelsC. Unemployment brings social problemsD. The economy is not producing as much as it could, because the potential labour force is not fully utilize第6 题（单选）What does Porter analyse the micro environment into?A. Generic competitive factorsB. Five competitive forcesC. PEST factorsD. Product/market strategies第7 题（单选）Lee , Mark, Bridget and Joey work for a company that makes coffee machines. A free packet of coffee is supplied with each machine sold. Lee repairs faulty machines which customers have sent back. Mark works in the warehouse and is in charge of storing the coffee. Bridget, the warehouse manager, is Mark’s supervisor. Joey monitors the number of machines in the warehouse and the coffee supplies in order to ensure that customer demand can be met.Whose work is NOT related to inbound logistics?A. LeeB. MarkC. BridgetD. Joey第8 题（单选）Which of the following provides an example of ‘ad-hoc’ outsourcing?A. Employing programmers on a short-term contractB. Ongoing website managementC. A third party owns or is responsible for equipment and staffD. Contractual hardware maintenance第9 题（单选）For information to be cost beneficial, it should cost ________ to obtain it, when compared with the benefit obtained from using it.Which word best completes this sentence?A. The sameB. MoreC. LessD. Nothing第10 题（单选）Buying behaviour is an important aspect of marketing. What is an inhibitor?A. An individual’s personalityB. A factor that makes a person less likely to purchase somethingC. An individual’s social classD. An individual’s culture第11 题（单选）Which of the following statements concerning directors’ remuneration is NOT accurate?A. The packages of individual directors need not be disclosed, for reasons of confidentialityB. Directors' remuneration should be set by a remuneration committeeC. Remuneration should be dependent upon performanceD. Accounts should disclose remuneration policy第12 题（单选）What does ‘GAAP’ stand for?A. Generally accepted accounting policyB. Generally accepted accounting procedureC. Generally accepted accounting principlesD. Generally accepted accounting process第13 题（单选）When there is an input to X Ltd’s invoicing module, authorising the despatch of an invoice to a customer, there are automatic links to the receivables ledger which then updates the customer’s account.This is a feature of what type of system?A. Database management systemB. Internal control systemC. Executive information systemD. Integrated accounting system第14 题（单选）Separating the signing of cheques from the authorisation of payments is an example of which type of control?A. Physical controlB. Internal checkC. Segregation of dutiesD. Reconciliation第15 题（单选）What is the usual intention behind a research and development function?A. To improve products or processesB. To attract resources and fundingC. To provide employee trainingD. To understand buyer behavior第16 题（单选）Which one of the following is a benefit of the informal organisation?A. Social networkingB. Knowledge sharingC. Getting work done more quicklyD. Prompt communication of company policies第17 题（单选）Committees are a key part of organisational ________ processes.Which word best completes this sentence?A. CommunicationB. PayrollC. TrainingD. Development第18 题（单选）Which of the following is regarded as a primary stakeholder?A. One who is more strategically important than othersB. The governmentC. One who has a contractual relationship with the organisationD. An external stakeholder第19 题（单选）Which of the following is NOT a factor when considering social class?A. Educational attainmentB. Inherited wealthC. Number of childrenD. Status第20 题（单选）Value _________ are the means by which a firm creates value in its products.Which word correctly completes this sentence?A. InputsB. ActivitiesC. PromotionsD. Outputs第21 题（单选）Why are the accounting statements drawn up by a management accountant often prepared and presented very differently from those of the financial accountant?A. They are mainly interested in reporting to external partiesB. They are not concerned with policy or decision makingC. They do not need to comply with company law or accounting standardsD. They do not need to be done on a regular basis第22 题（单选）Which one of the following is NOT a type of internal check?A. Sequential invoicingB. Pre-listC. Post-listD. Control total第23 题（单选）How is ‘structural unemployment’caused?A. Long-term changes occur in the conditions of an industryB. Strong trade unions resist a fall in their wagesC. The demand for labourfluctuates throughout the yearD. There is difficulty in matching workers with jobs.第24 题（单选）Which of the following is NOT a potential disadvantage of outsourcing?A. An organisation may find itself locked in to an unsatisfactory contractB. There is no onus upon internal management to keep up with new developmentsC. Certain functions may be too important to be contracted outD. There is often a long-term contract where services are specified for a fixed price第25 题（单选）Which of the following could be found as a feature of an organisational health and safety policy?A. Employees’ medical assessmentsB. Detailed instructions on how to use equipmentC. The company mission statementD. An analysis of employee benefits in kind, including private health care第26 题（单选）Which of the following would cause a firm’s demand curve for labour to shift to the right?A. A rise in the demand of a firm’s productB. A fall in the level of wagesC. An increase in the supply of labourD. A fall in output per worker第27 题（单选）Why can conflict between stakeholders be quite common?A. Different shareholders will have different risk/return profilesB. Managers do not need to take their views into accountC. Their interests will generally be widely differentD. All of the above第28 题（单选）The term ________ is often used to describe the process of gathering external information. Which phrase correctly completes this sentence?A. Environmental scanningB. SWOT analysisC. Data captureD. PEST analysis第29 题（单选）Which of the following features typifies a ‘role culture’ within an organisation?A. Capable of adapting quickly to meet changeB. Power and influence stems from a central sourceC. A formal structure, operated by well-established rulesD. Best suited to smaller entrepreneurial organisations第30 题（单选）What does the ‘informal organisation’ consist of?A. Social relationshipsB. Casual communication networksC. Behavioural normsD. All of the above第31 题（单选）Which of the following attitudes reflects a marketing orientation?A. ‘Customers will buy whatever we produce’B. ‘Add more features to the product’C. ‘Customers must be persuaded to buy’D. ‘Determine the needs, wants and values of our target market’第32 题（单选）Asim, Bill, Claire and Dennis work for a construction company. Dennis sometimes requests a list of advances of employee pay for his department. Asim usually produces this. Dennis also sometimes requests an analysis of employee training expenditure. Bill produces this list. A report on aged receivables is usually produced by Claire. If Asim, Bill or Claire need to claim back expenses then Dennis has to authorise this.Who is most likely to work as a payables clerk?A. AsimB. BillC. ClaireD. Dennis第33 题（单选）What is the ‘purchasing mix’?A. Quantity, price, supply, demandB. Quantity, quality, demand, costC. Quantity, price, quality, deliveryD. Quantity, cost, demand, delivery第34 题（单选）A rise in the price of a good accompanied by a fall in the quantity sold would result fromA. A decrease in supplyB. An increase in demandC. A decrease in demandD. An increase in supply第35 题（单选）Which of the following best describes a ‘standing committee’?A. It is formed to deal with routine business delegated to it on a permanent basisB. One with the power to govern or administerC. Formed to co-ordinate the activities of two or more committeesD. Appointed to relieve the parent committee of some of its routine work第36 题（单选）The strength of the threat of a new entrant into an industry can depend on?A. The price awareness of consumersB. The likely response of existing competitors to the new entrantC. How much the customer buysD. How critical the product is to the customer第37 题（单选）What is an ‘employee report’?A. An analysis of recruitment figuresB. A productivity assessmentC. A disciplinary procedureD. Financial information for issue to employees第38 题（单选）Which of the following is NOT a key feature of the Accounting Standards Board?A. It is concerned with departures from accounting standardsB. It issues Financial Reporting StandardsC. It is supported by the Urgent Issues Task ForceD. It is overseen by the Financial Reporting Council第39 题（单选）What does the term ‘information market’ refer to?A. The transfer of information between networks and systems can be carried outB. Systems are likely to be superseded by newer onesC. Any user can share or exchange informationD. Information is a commodity which can be bought, sold or exchanged第40 题（单选）When a country is in deficit, it is__________ more goods and services than it is______. Which words, in correct order, correctly complete this sentence?A. Exporting; importingB. Importing; exportingC. Buying; sellingD. Selling; buying第41 题（单选）Which of the following areas is covered by company law?A. Pollution controlB. Directors and their dutiesC. Unfair dismissalD. Safety procedures第42 题（单选）Why is the study of population relevant for all types of business?A. An ageing population is less likely to buy new productsB. It affects demand for servicesC. It affects an organisations supply of labourD. A declining population is a sign of a declining economy第43 题（单选）What is a possible symptom of board members losing touch with their shareholders?A. Concealment of problems or errorsB. Manipulation of accountsC. Not carrying out necessary questioning of senior managementD. Payment of excessive remuneration packages第44 题（单选）What is Schein’s ‘third level’ in determining culture?A. BehaviourB. AttitudesC. Values and beliefsD. Assumptions第45 题（单选）H Co is a firm of chartered certified accountants. Vimal and Kate work as trainee accountants for H Co, for a manager called Lesley. Lesley is keen for the trainees to pass their exams and so shesends Kate and Vimal on accountancy training courses on a regular basis with a training company called PBB. PBB supply Vimal and Kate with all of the books and courses that they need to pass the exams. Which one of the following options is/are connected stakeholders of H Co?A. The Association Of Chartered Certified AccountantsB. Kate and VimalC. PBBD. Lesley第46 题（单选）The diagram below relates to the demand for and supply of ginThe market is initially in equilibrium at point X. The government imposes a specific tax on gin whilst at the same time, the price of whisky (a substitute for gin) rises. Which point, A, B, Y, or Z represents the new market equilibrium?A. AB. BC. YD. Z第47 题（单选）Which of the following provides an example of a ‘boundary’ separating an organisation from its environment?A. A divisional structureB. Systems and proceduresC. Factory gatesD. Recruitment policy第48 题（单选）What was the main conclusion of the Hawthorne studies?A. Job status is a strong motivatorB. Informal groups exercise a powerful influence in the workplaceC. Group psychology has a strong effect on establishing normsD. Informal networks indicate who people trust第49 题（单选）What kind of information would be found at the ‘tactical level’ in a finance information system?A. Sources of funds for borrowingB. Bank reconciliationsC. Cash flow forecastsD. All of the above第50 题（单选）L Co have a management committee meeting every month. Pippa, Ben, Joanne and George all attend the meetings. Pippa has a sound knowledge of the relevant issues and gives immediate rulings on points of dispute during the meeting. After the meetings, Ben communicates the decisions made. Joanne is the manager of the administration department of L Co. George works as a receptionist on the front desk at L Co. Which member of L Co is likely to be the management committee secretary?A. PippaB. BenC. JoanneD. George。
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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。