ACCA模拟题F1-中博诚通SunnySun

PAPER F1 MOKE QUESTION (prepared by Sunny Sun ZBCT) 1. Which of the followings belongs to UK Equal Opportunity legislation?

i)Disable person 1944 &1958

ii)Equal pay Act

iii)Rehabillitation of offender Act

iv)Health and Safety at work 1974

v)Employment Act 2002

A. i) ii) iii) v)

B. i) iii) iv)

C. i) ii) iii) iv)

D. All above

2. A combination of unacceptably high unemployment and unacceptably high inflation is

call_____________.

Which one of followings can complete the sentence?

A. Inflation

B. Deflation

C. Depression

D. Stagflation

3. Which one of the followings is NOT the suitable solution for clearing with balance of payment

deficit?

A. Depreciation of currency

B. Import quotas and tariff

C. Reduce to domestic demand

D. Increase to domestic demand

4. Inflation can have negative effect on macro-economic.

A. True

B. False

5. 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 rate

B. Money supply, Interest rate, Taxation, Government spending, Exchange rate.

C. Exchange rate, Interest rate, Government spending, Money supply, Taxation

D. Government spending, Money supply, Interest rate, Exchange rate, Taxation

6. 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 system

C. 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-list

B. Control total

C. Post-list

D. Hush total

9. Which one of the following is NOT the purpose of good corporate governance?

A. Balance to power of the board of directors

B. Increase to transparent of management information

C. 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. True

B. False

11. Which one of the followings is NOT the type of Handy’s four types of culture?

A. Power culture

B. Power distance

C. Person culture

D. Role culture

12. Which one of the following are components of Mintzberg’s organization configurations.

i) Strategic apex

ii) Middle line

iii) Operating core

iv) Firm infrastructure

v) Technology development

vi) Techno-structure

A. i) ii) iii) v)

B. i) ii) iii) vi)

C. i) iii) v)

D. All above

13. The informal organization fills the gap left by formal organization.

A. True

B. False

14. Which one of the followings is NOT preventive control?

A. Check the credit rating before issue the sale order

B. Two signatures required before issue a payment document

C. Preparation of bank reconciliation statement

D. Input control such as password and reasonable check.

15. Types of system Types of decisions

M I S Un-structured

E S S Structured

D S S Semi-structure

O 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 program

B. Sorting and short-listing the Candidates

C. Selection interview

D. Job advertisement

17. Which one of followings is NOT the characteristic related to informal organization?

A. Informal communicate referred to “grapevine”

B. Informal working style referred to “short-cut”

C. Informal membership referred to “cliques and buddies”

D. Informal 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 care

B. Confidentiality

C. Objectivity

D. Independence

19. Span of control refers to number of subordinates reporting to their superior.

A. True

B. False

20. Scalar chain refers to chain of authority running from the top of the organization hierarchy to

the bottom.

A. True

B. False

21. Which one of the followings is NOT the factor which can influence the span of control?

A. The nature of manager’s work load

B. Time consuming problems

C. The ability of manager’s

D. Centralization or decentralization

22. Which of the followings factors can shape the culture of an organization?

ⅰ) organization fou nder and his beliefs

ⅱ) organization history, stories, rituals and norms legitimatized

ⅲ) organization’s environment

ⅳ) past and preceding management lead ership

ⅴ) HR policy and staff turnover

A.ⅰ) ⅱ) ⅲ)

B.ⅰ) ⅱ) ⅲ) ⅳ)

C.ⅰ) ⅱ) ⅴ)

D.All above

23. Which of the following areas should the UK equal opportunity legislation cover?

A. When recruitment and selection

B. When training, promoting and appraisal

C. When leaving the organization

D. All above

24. The term of bribery is same as grease money.

A. True

B. False

25. Which one of the following is NOT the component of primary activities according to Michael

Porter’s value chain?

A. Procurement

B. In bound logistic

C. Operation

D. Outbound logistics

26. Type of unemployment Definitions

Real wage Time to match job

Fictional Cycles of economy

Structural Industry structure change

Cyclical 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. Planning

B. Organizing

C. Co-Coordinating

D. Decision making

28. Which one of the following is NOT the feature of Talyor’s scientific management theory?

A. Work study techniques

B. Planning and doing were separated

C. Job itself can be a motivating factor

D. Job were micro-designed

29. Which one of followings is NOT the element in Minizberg’s manager roles theory?

https://www.360docs.net/doc/5911600706.html,municational

https://www.360docs.net/doc/5911600706.html,rmational

C. Interpersonal

C. Decisional

30.Contingency management theory can be defined as "There is no one right way to lead that will fit all situation "

A.True

B. False

31.Which one of followings best described the (9.9) management type according to Blake and Mouton’s management Grid model?

A.Country club

B. Director

C. Team

D. Middle of the road or the dampened pendulum

32.Which one of the followings is NOT the feature of a team?

https://www.360docs.net/doc/5911600706.html,plementary skill

B. Mutually accountable

C. Concern with both task and people

D. Decision making by team leader

33.Which one of the followings is NOT the stage related to Tuckman's theory?

A.Dorming

B. Performing

C. Forming

D. Norming

34.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 team in according to team development stage theory?

A.Dorming

B. Mourning

C. Adjourning

D. Norming

35.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.Shaper

B. Plant

C. Coordinator

D. Resource investigator.

36.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 theory

B. Process theory

C. Position theory

D. Hygiene theory

37.Which one of followings in NOT the limitation of Maslow's hierarchy of needs?

A. Individual may have several needs at the same time

B. The theory ignores the ‘deferred’ need.

C. Once satisfied the level of needs is no longer motivates the individual

D. The actualization is highly subjective and quite abstract

38.Which one of following is not the type of motivating needs according to McClelland's theory?

A.The need for power

B. The need for achievements

C. The need for social relationship

D. The need for affiliation

39. 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 rotation

B. Job enrichment

C. Job enlargement

D. Job analysis

40.The word selection can be interchangeable used as recruitment in the context of human resource management.

A.True

B. False

https://www.360docs.net/doc/5911600706.html,nnon 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 assessment

B. Grading

C. Results oriented schemes

D. Guided assessment

42.In the appraisal interview, which one of the followings is NOT the communication method according to Maier’s theory?

A.The tell and sell method

B. The tell and listen method

C. The listen and talk method

D. Problem solving method

43.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.Pragmatists

B. Activists

C. Reflectors

D. Theorist

44.Which one of the following is NOT the Non-verbal communications?

A.Gestures

B. Speech

C. Facial expression

D. Posture

45.The term of training is same as development. The term of coaching is same as mentoring.

A. True

B. False

46.Which one of followings is NOT the factor which can lead the inflation?

A.Demand pull factors

B. Cost push factors

C. Unemployment factors

D. Excessive growth in the money supply.

47."Pay was assumed to be only important motivating force" which one of followings management theory relate to the above sentences?

A.Classical scientific theories

B. Human relations school

C. Contingency theory

D. Style theory

48."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.True

B. False

49. Which of the followings relates to the limitation of internal controls?

i ) Cost-effectiveness

ii ) Potential for human error of fraud

iii ) Collusion between employees

iv ) Control being by-passed by management

v ) 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 all

50.IASB is the same as IAASB which issues the IAS and IFRS

A. True

B. False

Answers:

1. A

2. D

3. D

4. B

5. A

6. B

7. C

8. C

9. D

10. A

11. B

12. B

13. B

14. C

15.refers to notes

16. D

17. D

18. D

19. B

20. A

21. D

22. D

23. D

24. B

25. A

26.refers to notes

27. D

28. C

29. A

30. A

31. C

32. D

33. A

34. B

35. D

36. B

37. C

38. C

39. B

40. B

41. C

42. C

43. B

44. B

45. B

46. C

47. A

48. B

49. D

50. B

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