ACCA-F1精选模拟测试题

2016年ACCAF1精选模拟测试题来源：浦江财经第1题（单选）Whatnameisgiventoa‘taskculture’byCharlesHandy.A.AthenaB.ApolloC.ZeusD.Dionysus第2题（单选）Howis‘trueandfairview’generallydefinedforpracticalpurposes?A.ManagershavepromisedthattheaccountsarecorrectB.TheaccountshavebeenproducedwiththebestintentionsC.AllstatementsarehonestandunlikelytodeceiveD.Theaccountsareaccurateandnotmisleadin第3题（单选）Inorderforthepurchaseofanon-currentassettobeprocessed,whatmustthemanagerofthedepartmentwhichrequirestheassetfirstlyfillout?A.BusinesscaseB.PurchaserequisitionC.CompanychequeD.Orderform第4题（单选）‘Theusefulnessofinformationisreducedifitdoesnotappearuntillongaftertheperiodtowhichitrelates.’Towhichfeatureofgoodaccountinginformationdoesthissentencerelate?A.ReliabilityB.ObjectivityC.TimelinessD.Relevance第5题（单选）Whydoesunemploymentresultinlossofoutput?A.UnemployedpeopleearnlessthanemployedpeopleB.Unemployedlabourwillgraduallyloseitsskills,andabilitytocontributetoproductionlevelsC.UnemploymentbringssocialproblemsD.Theeconomyisnotproducingasmuchasitcould,becausethepotentiallabourforceisnotfullyutilize第6题（单选）WhatdoesPorteranalysethemicroenvironmentinto?A.GenericcompetitivefactorsB.FivecompetitiveforcesC.PESTfactorsD.Product/marketstrategies第7题（单选）Lee,Mark,BridgetandJoeyworkforacompanythatmakescoffeemachines.Afreepacketofcoffeeissuppliedwitheachmachinesold.Leerepairsfaultymachineswhichcustomershavesentback.Markworksinthewarehouseandisinchargeofstoringthecoffee.Bridget,thewarehousemanager,isMark’ssupervisor.Joeymonitorsthenumberofmachinesinthewarehouseandthecoffeesuppliesinordertoensurethatcustomerdemandcanbemet.WhoseworkisNOTrelatedtoinboundlogistics?A.LeeB.MarkC.BridgetD.Joey第8题（单选）Whichofthefollowingprovidesanexampleof‘ad-hoc’outsourcing?A.Employingprogrammersonashort-termcontractB.OngoingwebsitemanagementC.AthirdpartyownsorisresponsibleforequipmentandstaffD.Contractualhardwaremaintenance第9题（单选）Forinformationtobecostbeneficial,itshouldcost________toobtainit,whencomparedwiththebenefitobtainedfromusingit.Whichwordbestcompletesthissentence?A.ThesameB.MoreC.LessD.Nothing第10题（单选）Buyingbehaviourisanimportantaspectofmarketing.Whatisaninhibitor?A.Anindividual’spersonalityB.AfactorthatmakesapersonlesslikelytopurchasesomethingC.Anindividual’ssocialclassD.Anindividual’sculture第11题（单选）Whichofthefollowingstatementsconcerningdirectors’remunerationisNOTaccurate?A.Thepackagesofindividualdirectorsneednotbedisclosed,forreasonsofconfidentialityB.Directors'remunerationshouldbesetbyaremunerationcommitteeC.RemunerationshouldbedependentuponperformanceD.Accountsshoulddiscloseremunerationpolicy第12题（单选）Whatdoes‘GAAP’standfor?A.GenerallyacceptedaccountingpolicyB.GenerallyacceptedaccountingprocedureC.GenerallyacceptedaccountingprinciplesD.Generallyacceptedaccountingprocess第13题（单选）WhenthereisaninputtoXLtd’sinvoicingmodule,authorisingthedespatchofaninvoicetoacustomer,thereareautomaticlinkstothereceivablesledgerwhichthenupdatesthecustomer’saccount.Thisisafeatureofwhattypeofsystem?A.DatabasemanagementsystemB.InternalcontrolsystemC.ExecutiveinformationsystemD.Integratedaccountingsystem第14题（单选）Separatingthesigningofchequesfromtheauthorisationofpaymentsisanexampleofwhichtypeofcontrol?A.PhysicalcontrolB.InternalcheckC.SegregationofdutiesD.Reconciliation第15题（单选）Whatistheusualintentionbehindaresearchanddevelopmentfunction?A.ToimproveproductsorprocessesB.ToattractresourcesandfundingC.ToprovideemployeetrainingD.Tounderstandbuyerbehavior第16题（单选）Whichoneofthefollowingisabenefitoftheinformalorganisation?A.SocialnetworkingB.KnowledgesharingC.GettingworkdonemorequicklyD.Promptcommunicationofcompanypolicies第17题（单选）Committeesareakeypartoforganisational________processes.Whichwordbestcompletesthissentence?A.CommunicationB.PayrollC.TrainingD.Development第18题（单选）Whichofthefollowingisregardedasaprimarystakeholder?A.OnewhoismorestrategicallyimportantthanothersB.ThegovernmentC.OnewhohasacontractualrelationshipwiththeorganisationD.Anexternalstakeholder第19题（单选）WhichofthefollowingisNOTafactorwhenconsideringsocialclass?A.EducationalattainmentB.InheritedwealthC.NumberofchildrenD.Status第20题（单选）Value_________arethemeansbywhichafirmcreatesvalueinitsproducts.Whichwordcorrectlycompletesthissentence?A.InputsB.ActivitiesC.PromotionsD.Outputs第21题（单选）Whyaretheaccountingstatementsdrawnupbyamanagementaccountantoftenpreparedandpresentedverydifferentlyfromthoseofthefinancialaccountant?A.TheyaremainlyinterestedinreportingtoexternalpartiesB.TheyarenotconcernedwithpolicyordecisionmakingC.TheydonotneedtocomplywithcompanylaworaccountingstandardsD.Theydonotneedtobedoneonaregularbasis第22题（单选）WhichoneofthefollowingisNOTatypeofinternalcheck?A.SequentialinvoicingB.Pre-listC.Post-listD.Controltotal第23题（单选）Howis‘structuralunemployment’caused?A.Long-termchangesoccurintheconditionsofanindustryB.StrongtradeunionsresistafallintheirwagesC.ThedemandforlabourfluctuatesthroughouttheyearD.Thereisdifficultyinmatchingworkerswithjobs.第24题（单选）WhichofthefollowingisNOTapotentialdisadvantageofoutsourcing?A.Anorganisationmayfinditselflockedintoanunsatisfactorycont