ACCA-F1-19
会计学专业(ACCA班)本科人才培养方案(20090914)
会计学专业（ACCA实验班）本科人才培养方案一、专业名称、代码专业名称：会计学ACCA实验班专业代码：110203二、专业培养目标本专业培养德、智、体、美全面发展，适应社会经济发展和满足社会主义市场经济建设需要，基础扎实、知识面宽、业务能力强、综合素质高、富有创新意识和开拓精神，具备会计、审计及经济学、管理学以及法学等方面的知识和能力，具备良好的职业道德，能在国际会计公司、跨国企业、国内大中型会计师事务所、政府审计部门、企事业单位从事审计和相关业务及教学、科研工作的应用型、融通性、具有国际视野的高级审计人才。
三、专业特色与培养要求本专业特色是“ACCA体系”、“双语教学”和“多证书”。
本专业立足于我校国家级重点学科——会计学，依托我校经、法、管、文、史、哲、理、工等学科综合发展优势，充分利用ACCA的国际平台，将ACCA课程科学嵌入我校会计学专业本科全程培养方案，把学生培养成为以审计学专业为核心，具有较宽厚的经济学、法学和管理学相融通的学科背景的高级专门人才。
通过本专业教学计划所规定的学习与训练，学生基本达到以下培养要求：1．熟练掌握现代审计学的基本理论与方法，具备组织和管理大中型单位审计工作的基本技能；2．掌握从事现代审计工作所必须具备的会计、财务、管理、经济、法律等基本知识；3．熟悉与审计工作有关的会计、财务、经济、管理、财政、金融、税收等方面的法律法规；4．了解审计学科的最新研究成果和发展动态，熟悉国际会计、审计惯例；5．具有较强的语言与文字表达能力，以及获取信息和处理信息的能力；普通话达到国家规定的等级标准；6．具有较强的专业判断能力与决策能力，以及分析问题和解决问题的能力；7．具有创新意识和开拓精神，以及团队精神与合作意识；8．具有良好的职业道德、高尚的人格和社会责任感；9．具有较强的组织、管理能力和领导艺术；10．具有较强的计算机应用能力和较高的外语水平。
四、所属学科与主要课程所属学科：会计学主要课程：会计学原理、税法（Taxation，F6）、企业中的会计师（Accountant in Business，F1）、公司与商法（Corporate and Business Law，F4）、管理会计（Management Accounting，F2）、财务会计（Financial Accounting，F3）、财务报告（Financial Reporting，F7）、审计与鉴证（Auditing and Assurance，F8）、财务管理（Financial Management，F9）、业绩管理（Performance Management，F5）、职业会计师（Professional Accountant，P1）、公司报告（Corporate Report，P2 ）、企业分析（Business Analysis，P3）、高级财务管理（Advanced Financial Management，P4）、高级业绩管理（Advanced Performance Management，P5）、会计电算化、会计与审计实验学等。
acca教材-ACCA F1 知识课程
ACCAspace 中国ACCA特许公认会计师教育平台
Copyright ©
12
The impact of technology on organisations
Homeworking and supervision
IT技术还使得部分工作得以在家里迚行，员工不用去上班。但这也带来了监管上的一 些问题。 -------------------------------------------------------------------------------------------------------------Outsourcing（外包）把一些非核心业务交给别人来做。
where the employee was employed.（公司全部关闭戒部分关闭导致的人员 冗余。） 2. The requirements of the business for employees to carry out work of a particular kind have ceased or diminished or are expected to.（流程改迚， 技术迚步导致的人员冗余。）
由内到外： 组织本身 经营环境（产业层面上的环境） 宏观环境（经济政治文化技术层 面的环境） 物理环境（整个以物质形态存在 的环境 ）
ACCAspace 中国ACCA特许公认会计师教育平台
Copyright ©
3
The political and legal environment
9
Social and demographic trends
• Population and the labour market（人口数量，人口结构的变化，对劳劢力市场有 深刻长进的影响）
DIN EN 10305-5englisch 2010-05
Daimler AG;019 - HPC D652 - GR/PQS;
2
Unkontrollierte Kopie bei Ausdruck (GR/PQS: Rudolf Ehinger, 2010-09-23)
EUROPEAN STANDARD NORME EUROPÉENNE EUROPÄISCHE NORM
DIN EN 10305-5:2010-05 EN 10305-5:2010 (E)
Contents
Page
Foreword ..............................................................................................................................................................3 1 2 3 4 5 5.1 5.2 6 6.1 6.2 6.3 7 7.1 7.2 8 8.1 8.2 8.3 8.4 8.5 9 9.1 9.2 9.3 10 10.1 10.2 11 11.1 11.2 11.3 11.4 11.5 11.6 12 13
© 2010 CEN
All rights of exploitation in any form and by any means reserved worldwide for CEN national Members.
Ref. No. EN 10305-5:2010: E
Unkontrollierte Kopie bei Ausdruck (GR/PQS: Rudolf Ehinger, 2010-09-23)
Tubes de précision en acier - Conditions techniques de livraison - Partie 5 : Tubes soudés calibrés avec section carrée et rectangulaire Präzisionsstahlrohre - Technische Lieferbedingungen - Teil 5: Geschweißte maßumgeformte Rohre mit quadratischem und rechteckigem Querschnitt
ACCA考试F阶段、P阶段大纲全解析
本文由高顿ACCA整理发布，转载请注明出处
课程类别
课程序号
课程名称(中)
课程名称(英)
知识课程
F1
会计师与企业
Accountant in Business (AB/FAB)
F2
管理会计
Management Accounting (MA/FMA)
F3
财务会计
Financial Accounting (FA/FFA)
本文由高顿ACCA整理发布，转载请注明出处，更多ACCA资讯请关注高顿ACCA官网：
选修课程
（4选2）
P4
高级财务管理
Advanced Financial Management (AFM)
P5
高级业绩管理
Advanced Performance Management (APM)
P6
高级税务
Advanced Taxation (ATX)
P7
高级审计与认证业务
Advanced Audit and Assurance (AAA)
技能课程
F4
公司法与商法
Corporate and Business Law (CL)
F5
业绩管理
Performance Management (PM)
F6
税务
Taxation (TX)
F7
财务报告
Financial Reporting (FR)
F8
审计与认证业务
Audit and Assurance (AA)
F9
财务管理
Financial Management (FM)
课程类别
课程序号
课程名称(中)
一文读懂ACCA各科目之间的关系及备考科目搭配
ACCA所有考试科目中F1(AB)是SBL的基础F2(MA)是F5(PM)和P5(APM)的基础F2(MA)是F9(FM)的基础F6(TX)是P6(ATX)的基础F7(FR)是F3(FA)的延伸，是SBR的基础P4(AFM)是F9(FM)的延伸F8(AA)是P7(AAA)的基础1.F1(AB)是SBL的基础满满干货| 一文读懂ACCA各科目之间的关系及备考科目搭配F1(AB)是SBL的基础，这两个科目内部知识点有递进关系，涵盖企业以及所处环境分析、财务人员从业角色、公司治理以及内部控制、管理学相关、人力资源学相关以及从业人员职业道德。
F1(AB)会简单教大家用一些模型去分析企业所处的内部以及外部环境，在SBL课程中，会把这些知识点深入并细化的讲解，比如分析内外部环境之后企业将如何面对环境的变化，在专业层面上更偏战略。
F1(AB)是对职业道德、企业社会责任的简单介绍，SBL课程在公司治理、财务从业人员的职业道德中做了更深入的介绍。
由于ACCA考试规则的限制，无法同时报考F1(AB)和SBL，学完F1(AB)可以奠定一个基础的商业思维，对于备考SBL，F1(AB)的知识点是大量的基础知识。
F1(AB)和SBL的考试全部为文字类试题，需要考生在理解知识点的同时大量记忆背诵，因此在选择时避免和F4(LW)以及F8(AA)同时备考，增加记忆难度。
2.F2(MA)是F5(PM)和P5(APM)的基础、F2(MA)是F9(FM)的基础满满干货| 一文读懂ACCA各科目之间的关系及备考科目搭配F2(MA)是F5(PM)和P5(APM)的基础，课程涉及管理会计与财务会计的区别，涵盖管理会计、管理信息、成本会计、预算和标准成本、业绩衡量、短期决策方法，将会学到如何处理基本的成本信息，并能向管理层提供能用作预算和决策的信息。
F2(MA)和F5(PM)可以考虑先后或者同时学习，在相邻考季中备考，F2(MA)中的variance，在F5(PM)中更加灵活。
ACCAF1专业班100道练习题
Z BC T 1. Which of the following statements is true?A. Limited company status means that a company is only allowed to trade upto a predetermined turnover level in any one year.B. For organizations that have limited company status, ownership and controlare legally separate.C. The benefit of being a sole trader is that you have no personal liability forthe debts of your business.D. Ordinary partnerships offer the same benefits as limited companies but areusually formed by professionals such as doctors and solicitors.2. Which of the following groups may be considered to be stakeholdersin the activities of a nuclear power station?(1) The government(2) Friends of the earth(3) Employees(4) Local residentsA. (1)(2) and (3)B. (1)(2)(3) and (4)C. (3) onlyD. and (4) only3. Secondary stakeholders is another term for which group ofstakeholders?A. Internal stakeholdersB. Connected stakeholdersC. External stakeholdersD. Contractual stakeholders4. ZBCT is a business which is owed by its workers. The workers sharethe profits and they each have a vote how the business is run.Which of the following best describes ZBCT?A. Public sectorB. Private sectorC. Not-for-profitD. Co-operative5. Which of the following is not a legitimate method of influencinggovernment policy in the interests of a business?A. Employing lobbyist to put the organization’s case to ministers or civilservantsB. Giving lawmakers non-executive directorshipsC. Offer financial incentives to public official to use their influence on theorganization’s behalfD. Attempting to influence public opinion, to put pressure on the legislativeZ BC T agenda6. is an analysis of statistics on birth and death rate,age structures of people and ethnic groups within a community.Which word correctly completes the sentence?A. ErgonomicsB. EconomicsC. PsychographicsD. Demographics7. The stationery and printing company Sunny Co, has recentlyupgraded its computers and printers so that more production hasbecome automated. Many middle managers will now be maderedundant. This is known as:A. DownsizingB. DelayeringC. OutsourcingD. Degrading8. For what function in an organization would demographic informationabout social class be most relevant?A. FinanceB. Human ResourcesC. MarketingD. Purchasing9. ZBCT Co is a large trading company.Alex is the administration manager and is also responsible for legal andcompliance functions. Amy is responsible for after sales service and haresponsibility for ensuring that customers who have purchased goods fromZBCT Co are fully satisfied. Sarenna deals with suppliers and negotiates onthe price and quality of inventory. He is also responsible for identifying themost appropriate suppliers of plant and machinery for the factory. Frank is theinformation technology manager and is responsible for all information systemswithin the company.According to Porter’s value chain, which of the managers is involved in aprimary activity as opposed to a support activity?A. AlexB. AmyC. SarennaD. Frank10. What is the latest stage at which a new recruit to a company shouldfirst be issued with a copy of the company’s health and safety policyZ BC T statement? A.On accepting the position with the company B.As early as possible after employment C.After the first few weeks of employment D.During the final selection interview11. Which of the following is not an element of fiscal policy?A. Government spendingB. Government borrowingC. TaxationD. Exchange rates12. Which of the following is associated with a negative Public SectorNet Cash Requirement?A. The government is running a budget deficitB. The government’s expenditure exceeds its incomeC. The government is running a budget surplusD. Public Sector Debt Repayment (PSDR) is high13. taxes are collected by the Revenue authority from anintermediary, which attempts to pass on the tax to consumers in theprice of goods.Which wore correctly completes this statement?A. RegressiveB. ProgressiveC. DirectD. Indirect14. The currency in country X is the Krone while country Y uses the Euro.Country Y has recently experienced an increase in its exchange ratewith Country X. which of the following effects is likely to result inCountry Y?A. A stimulus to exports in Country YB. An increase in the costs of imports from Country XC. Reducing demand for imports from County XD. A reducing in the rate of cost push inflation15. The following, with one exception, are “protectionist measures” ininternational trade. Which is the exception?A. Import quotasB. Harmonisation of technical standardsC. Customs proceduresD. TariffsZ B C T 16. Which of the following organizations might benefit from a period of high price inflation? A. An organization which has a large number of long term payables B. An exporter of goods to a country with relatively low inflation C. A supplier of goods in a market where consumers au=re highly price sensitive and substitute goods are available D. An organization which receives income at a fixed amount predetermined in a long-term contract 17. Which of the following is an example of cyclical unemployment? A. The entry of school leavers into the labour pool each year B. Lay-offs among agricultural labourers in winter C. Automation of ticketing services in tourism D. Recession in the building industry 18. A surplus on the balance of payments usually means a surplus or deficit on the account. Which word correctly complete this statement? A. Current B. Capital C. Financial D. Income statement 19. Northland, Southland, Eastland and Westland are four countries of Asia. The following economic statistics have been produced for the year of 2007. Country N S E WChange in GDP (%) -0.30 +2.51 -0.55 +2.12Balance of payments current account ($m) +5550.83 -350.47 -150.90 +220.39Change in consumer price (%) +27.50 +15.37 +2.25 +2.15Change in working population employed (%) -4.76 +3.78 +1.76 -8.76Which country experienced stagflation in the relevant period?A. NB. SC. ED. W20. In a free market economy, the price mechanism:A. Aids government controlB. Allocates resourcesC. Reduces unfair completionD. Measure national wealthZ BC T 21. A legal minimum price is set which is below the equllibrrlum price.What will be the impact of this?A. Excess of demand over supplyB. Excess of supply over demandC. An increase in priceD. Nothing22. Which of the following statements about an organization chart is nottrue?A. An organization chart provides a summary of the structure of a businessB. An organization chart can improve internal communications with abusinessC. An organization chart can improve employees’ understanding of their rolein a businessD. An organization chart can Indicate functional authority but not line authoritywithin a business23. Which of the following is a correct definition of “span of control’?A. The number of employees subordinate in the hierarchy to a give managerB. The number of level of levels in the hierarchy ‘below’ a given manager’sC. The length of time between a manager’s decision and the evaluation of itby his superiorD. The number of employees directly responsible to a manager24. Which of the following terms is not use by Mintzherg in hisdescription of organizational structure?A. Strategic apexB. Support baseC. TechnostructureD. Operating core25. Y plc is a growing organisation which has recently diversified into anumber of significant new product markets. It has also recentlyacquired another company in one of its overseas markets.What would be the most appropriate form of organisation for Y plc?A. Geographical departmentationB. DivisionalisationC. Functional departmentationD. Hybrid structure26. Which of the following principles of classical management ischallenged by matrix management?A. Structuring the organization on functional lines .B. Structuring the organization on geographical lines .Z BC T C. Unity of commandD. Decentralisation of decision-making27. Which of the following statements about the informal organization isnot true?A. The influence of the informal organization was highlighted by theHawthorne Studies, in the way group norms and dynamicsaffected productivityB. Informal organization can pose a threat to employee health andsafetyC. Informal organization can stimulate innovationD. Managers in positions of authority generally cannot be part ofinformal organization28. Which of the following statements is/are true?(ⅰ) An informal organization exists with every formal organization(ⅱ) The objectives of the informal organization are broadly the same asthose of the formal organization(ⅲ) A strong, close-knit informal organization is desirable within the formalorganizationA. Statement (ⅰ) onlyB. Statements (ⅰ) and (ⅲ) onlyC. Statements (ⅱ) and (ⅲ) onlyD. Statement (ⅲ) only29. BZ Ness Ltd is an organization with a strongly traditional outlook.It is structured and managed according to classical principles: specialization,the scalar chain of command, unity of command and direction. Personneltend to focus on their own distinct tasks, which are strictly defined anddirected. Communication is vertical, rather than lateral. Discipline is muchprized and enshrined in the rule book of the company.From the scenario, what sort of culture does BZ Ness Ltd have, usingHarrison’s classifications?A. Role cultureB. Task cultureC. Existential cultureD. Power culture30. Which of the following is not one of the terms used by Hofstede todescribe a key dimension of culture?A. Power-distanceB. Acquisitive/givingC. Individualism/collectivismD. Uncertainty avoidanceZ BC T31. Which is the ‘deepest’ set of underlying factors which determineculture, and the hardest to manage?A. ValuesB. BeliefsC. RitualsD. Assumptions32. Research has indicated that workers in country A displaycharacteristics such as toughness and the desire for material wealthand possessions, while workers in country B value personalrelationships, belonging and the quality of life.According to Hofstede’s theory, these distinctions relate to which of thefollowing cultural dimensions?A. Masculinity-feminityB. Power-distanceC. Individualism-collectivismD. Uncertainty avoidance33. Services have certain qualities which distinguish them from products.Because of their ﹍﹍﹍, physical elements such as vouchers, tickets,confirmations and merchandise are an important part of serviceprovision.Which of the following words most accurately completes the sentence?A. IntangibilityB. InseparabilityC. VariabilityD. Perishability34. Which of the following is/are objective of human resourcemanagement?1. To meet the organisation’s social and legal responsibilities relating tothe human resource.2. To manage an organisation’s relationship with its customers3. To develop human resources that will respond effectively to changeA. 1 and 2B. 1 and 3C. 1D. 1, 2 and 335. Jeff, Jane and Jaitinder work in different departments in the firm XYZCo.They are members of the permanent ‘staff committee’ which meets on amonthly basis to discuss staff issues as pensions and benefits. TheirZ BC T purpose is to listen to communication from staff within their departmentand raise issues on of their department at committee meetings. What isthe name given to his type of committee?A. Joint committeeB. Task forceC. Ad hoc committeeD. Standing committee36. Managers Jill and Paul are talking about how to resolve a businessproblem. Jill suggests that a committee should be formed to discussthe issues. Paul argues that committees are:(ⅰ) time-consuming and expensive(ⅱ) they invite a compromise instead of a clear-cut decisionWhich of these statements is true?A. Both (ⅰ) and (ⅱ)B. (ⅰ) onlyC. (ⅱ) onlyD. Neither statement is true37. Diane carries out routine processing of invoices in the purchasingdepartment of L Co.Joanne is Diane’s supervisor. Lesley is trying to decide how many staffwill be needed if some proposed new technology is implemented.Tracey is considering the new work that L Co. will be able to offer andthe new markets it could enter, once the new technology is wellestablished.Which member of L Co. carries out tactical activities?A. DianeB. JoanneC. LesleyD. Tracey38. Which of the following statements about corporate socialresponsibility is true?(ⅰ) CSR guarantees increased profit levels(ⅱ) CSR adds cost to organizational activities and reduces profit levels(ⅲ) Social responsibility may have commercial benefits(ⅳ)Social responsibility is a concern confined to business organisationsA. (ⅰ), (ⅱ), (ⅲ) and (ⅳ)B. (ⅰ) and (ⅲ)C. (ⅱ) and (ⅳ)D. (ⅲ) only39. Which of the following is a feature of poor corporate governance ?Z BC T A.Domination of the board by a single individual B.Critical questioning of senior managers by external auditors C.Supervision of staff in key roles D. Lack of focus on short-term profitability40. The tasks of which body include: monitoring the chief executiveofficer; formulating strategy; and ensuring that there is effectivecommunication of the strategic plan?A. The audit committeeB. The Public Oversight BoardC. The board of directorsD. The nomination committee41. Which of the following would be included in the principles ofCorporate Social Responsibility ?(ⅰ) Human right(ⅱ) Employee(ⅲ) Professional ethics(ⅳ) Support for local suppliersA. (ⅱ) and (ⅲ) onlyB. (ⅰ) onlyC. (ⅱ) ,(ⅲ) and (ⅳ) onlyD. (ⅰ), (ⅱ) and (ⅳ) only42. Which of the following is subject to the least direct regulation ?A. Employment protectionB. Corporate social responsibilityC. Professional ethicsD. Corporate governance43. Which of the following are advantages of having non-executivedirectors on the company board ?1 They can provide a wider perspective than executive directors2 They provide reassurance to shareholders3 They may have external experience and knowledge which executivedirectors do not possess4 They have more time to devote to the roleA. 1 and 3B. 1,2 and 3C. 1,3and 4D. 2 and 444. What is implied be an ‘accommodation’ strategy, in the context ofcorporate social responsibility ?Z BC T A. The business is prepared to take full responsibility for itsactions and plans in advance to minimize its adverse impactson stakeholders and the environmentB. The business recognizes that it has a problem, and attemptsto minimise or avoid additional obligations arising from it.C. The business sites its facilities in areas which will benefitfrom economic activity, while minimsing environmental impactsat the sites.D. The business takes responsibility for its actions in responseto pressure form interest groups or the risk of governmentinterference if it does not.45. Three of the following are outputs of a payroll system,and one is aninput to the system. Which is the input ?A. Credit transferB. Time sheetsC. Payroll analysisD. Pay slips46. Which of the following does company law require a statement offinance position to give ?A. A true and fair view of the profit or loss o the company for thefinancial yearB. An unqualified (or ‘clean’) report on the statement of affairsof the company as at the end of the financial yearC. A true and fair view of the statement of affairs of thecompany as at the end of the financial yearD. A qualified report, setting out matters on which independentauditors disagree with management47. A……………………………is a program which deals with one particularpart of a computerized business accounting system.Which of the following terms correctly completes this definition ?A. SuiteB. ModuleC. SpreadsheetD. Database48. A spreadsheet software application may perform all of the followingbusiness tasks except one. Which one of the following is theexception ?A. The presentation of numerical data in the form of graphsand chartsB. The application of logical tests to dataZ BC T C. The application of ‘What if ?’ scenariosD. Automatic correction of all data entered by the operator intothe spreadsheet49. The preparation and filing of accounts by limited companies eachyear is required by which of the following ?A. Codes of corporate governanceB. National legislationC. International Accounting StandardsD. Local Accounting Standards50. ……………………………..System pool data from internal and externalsources and make information available to senior managers, forstrategic, unstructured decision-marking.A. ExpertB. Decision SupportC. Executive SupportD. Management Support51. All the following statements except one describe the relationshipbetween data and information. Which one is the exception?A. Information is data which has been processed in such a wayas to be meaningful to the person who receives it.B. The relationship between data and information is one of itsinputs and outputsC. Information from one process can be used as data in a secondprocessD. Data is always in numerical form whereas information isalways in text form.52. Which of the following is not an aim of internal controls?A. To enable the organization to respond appropriately tobusiness, operational and financial risksB. To eliminate the possibility of impacts from poor judgment andhuman errorC. To help ensure the quality of internal and external reportingD. To help ensure compliance with applicable laws andregulations53. Which of the following statements about internal audit is true?A. Internal audit is an independent appraisal activityB. Internal audit is separate from the organization’s internalcontrol systemC. Internal audit is carried out solely for the benefit of theZ BC T organization’s stakeholdersD. The internal audit function reports to the finance director54. In the context of audit, what are ‘substantive tests’ designed toaccomplish?A. To establish whether internal controls are being applied asprescribedB. To identify errors and omissions in financial recordsC. To establish the causes of errors or omissions in financialrecordsD. To establish an audit trail55. All of the following, with one exception, are internal factors whichmight increase the risk profile of a business. Which is the exception ?A. Increased competitionB. Corporate restructuringC. Upgraded management information systemD. New personnel56. Which of the following would most clearly present a personnal risk offraud ?A. Segregation of dutiesB. High staff moraleC. Staff not taking their full holiday entitlementsD. Consultative management style57. Which of the following internal controls might be least effective inpreventing fraud, if staff are in collusion with customers ?A. Physical securityB. Requiring signatures to confirm receipt of goods or servicesC. Sequential numbering of transaction documentsD. Authorisation policies58. Leaders may be distinguished from managers by the fact that do notdepend on……………………………..power in the organization.A. Person powerB. Expert powerC. Position powerD. Physical power59. Which of the following writers is not a member of the school ofmanagement thought to which the others belong ?A. FW TaylorB. Elton MayoZ BC T C. Abraham MaslowD. Frederick Herzberg60. Monica is a manager in the finance department of P Co and she hasseveral staff working for her. She has become quite friendly withmost of her staff and like her and appreciate that she does everythingshe can to attend to their needs. Which type of managerial style doesMonica have ?A. ImpoverishedB. Task ManagementC. Country clubD. Dampened pendulum61. According to Fielder, which of the following are true ofpsychologically distant managers ?1. They judge their staff on the basis of performance2. They are primarily Task-oriented3.They prefer formal consultation methods rather than seeking staff opinions4.They are closer to their staffA. 1 and 2B. 2 and 3C. 1,2 and 3D. 1,2,3and 462. What is delegated by a superior to a subordinate ?A. AuthorityB. PowerC. ResponsibilityD. Accountability63. Which of the following is not a technique of scientific management orTaylorism ?A. Micro-design of iobsB. Work study techniques to establish efficient methodsC. Multi-skilled teamworkingD. Financial incentives64. According to research, which of the following statements is true of aconsultative style of management, compared to other styles ?A. It is most popular among subordinatesB. It is most popular among leadersC. It encourages the highest productivityD. It provokes most hostility in groupsZ BC T 65. Which of the following would be classed as a ‘selection’ rather than a‘recruitment’ activity ?A. Job descriptionB. Designing application formsC. Screening application formsD. Advertising vacancies66. What is the current trend in human resource management ?A. Centralise recruitment and selection within HRB. Devolve recruitment and selection to line managersC. Devolve recruitment and selection to the boardD. None of the above67. A financial consultancy firm has a job vacancy for a junior officeassistant at one of its offices. Which of the following would be themost suitable external medium for the job advertisement ?A. Accountancy journalB. National newpapersC. Local newpapersD. The company web site68. Sound business argument can be made for having an equalopportunities policy. Which of the following reasons apply?1 To show common decency and fairness in lines with business ethics2 To widen the recruitment pool3 To attract and retain the best people for the job4 To improve the organization’s images as a good employerA. 1, 2 and 3B. 2 and 3C. 1 and 3D. 1, 2, 3 and 469. Which of the following statements are true?1 Taking active steps to encourage people from disadvantage groups to applyfor jobs and training is classed as positive discrimination.2 Diversity in the workplace means implementing an equal opportunities policy.A. They are both trueB. 1 is true and 2 is falseC. 1 is false and 2 is trueD. They are both false70. Members of the religious minority in a workplace are frequentlysubjected to jokes about their dress and dietary customs, and a bit ofname-calling, by non-religious workmates. They find this offensiveZ BC T and hurtful – even though their colleagues say it is ‘just a bit of fun’.What type of discrimination (if any) would this represent?A. VictimizationB. Indirect discriminationC. HarassmentD. No discrimination is involved71. Which of the following is a potential business benefit of a corporatediversity policy ？A. Compliance with equal opportunities legislationB. Respect for individualsC. Better understanding of target market segmentsD. Efficiency in managing human resources72. Which of the following is most clearly a sign of an ineffective group?A. There is disagreement and criticism within the groupB. There is competition with other groupsC. Members passively accept work decisionsD. Individuals achieve their own targets73. A team leader is having difficulties with conflict in the team, due to‘clashes’ or incompatibilities in the personalities of its members. Theleader draws up a list of options for managing the problem.Which option, from the following list, would be the least practicable?A. Education the members about personality differencesB. Encourage the members to modify their behaviorsC. Encourage the members to modify their personalitiesD. Remove one of the members from the team74. At the Soil-Darretty Bros factory, a project team has been puttogether by management.The team is engaged in debating how they are going to approach the task, andwho is going to do what. Some of their first ideas have not worked out but theyare starting to put forward some really innovative ideas: they get quite excitedin brainstorming sessions, and are uninhibited in putting forward their viewsand suggestions. Factions are emerging, not only around two dominatingindividuals who always seem to disagree.At what stage of Tuckman’s group development model is this team?A. FormingB. StormingC. NormingD. Performing75. In Belbin’s model of team roles, which of the following is mostZ BC T important for a well-functioning team?A. A mix and balance of team rolesB. Nine members, so that all roles are filledC. A focus on functional/task roles, not process rolesD. As few members as possible76. Which of the following theories suggests that people behaveaccording to other people’s expectations of how they should behavein that situation?A. Group think theoryB. Team identity theoryC. Role theoryD. Hero theory77. Phil T Luker & Son offers its employees a reward package whichincludes salary and company car, its factory is safe and clean andrather smart. The work is technically challenging and employees areencouraged to produce innovating solutions to problems.Which of the rewards offered by the firm is a form of intrinsic reward?A. The salaryB. The carC. The factory environmentD. The work78. Which of the following is not a category in Maslow’s hierarchy ofneeds theory?A. Physiological needsB. Freedom of inquiry and expression needsC. Need for affiliationD. Safety needs79. Willy Dewitt-Omott works in Sales. There is always a salescompetition at the year end and the winner is likely to be made teamleader. Willy’s quite certain that he will be able to win and that he willhave more responsibility, which he would like, but he would alsohave to work much longer hours, and he is quite reluctant to do thisfor family reasons.If an expectancy equation were used to assess Willy’s motivation to work hardat the end of the year, based on the information given, which of the followingresults would you expect to see?A. Valence would be high, expectancy high, motivation highB. Valence would be high, expectancy low, motivation lowC. Valence would be around 0, expectancy high, motivation lowD. Valence would around 0, expectancy high, motivation highZ BC T80. The management of Guenguiss Cans Co runs a ‘tight ship’, withclocking-on timekeeping systems, close supervision and rules foreverything. ‘Well’, says the general manger, ‘if you allow people tohave any freedom at work, they will take advantage and their workrate will deteriorate’.Which of Douglas McGregor’s ‘theories’ does this management teamsubscribe to?A. Theory XB. Theory YC. Theory WD. Theory Z81. The following, with one exception, are claimed as advantages for jobenrichment as a form of job redesign. Which is the exception?A. It increases job satisfactionB. It enhances quality of outputC. It replaces monetary rewardsD. It reduces supervisory costs82. Trainee Sare is unhappy in her current training programme, becauseit is too ‘hands on’: she is required to attempt techniques before shehas had a chance to study the underlying principles first. She spendsthe evenings trying to read ahead in the course text-book.Which of Honey and Mumford’s learning styles is probably Sare’s preferredstyle?A. ReflectorB. PragmatistC. TheoristD. Activist83. Whcih of the following statement about training is most likely to bethe foundation of an effective training policy?A. Training is the responsibility of the HR departmentB. Training is all cost and no quantifiable benefitC. The important thing is to do lots of trainingD. Training can be an effective solution to some performance problems84. All the following ,with one exception, are clear benefits of trainingand development for an organization. Which is the exception?A. Increased organizational flexibilityB. Less need for detailed supervisionC. Enhanced employability of staff membersD. Improve succession planning。
accaf1skateholder 的·定义
ACCAF1stakeholder具有重要影响力和利益相关性的裙体，其行为和决策能够直接影响到组织的经营和发展。
正确理解和有效管理stakeholder对于组织的长期发展至关重要。
1. 什么是ACCAF1stakeholder？ACCAF1stakeholder是指对组织有重要利益相关性和影响力的各种裙体，包括但不限于股东、员工、客户、供应商、政府机构、媒体、社会公众等。
这些裙体与组织之间存在着相互依存的关系，其行为和决策能够直接影响到组织的经营和发展。
2. stakeholder的特点ACCAF1stakeholder的特点主要包括以下几个方面：（1）利益相关性：stakeholder与组织之间存在着利益的相互关系，其行为和决策会对组织的利益产生直接或间接的影响。
（2）影响力：stakeholder拥有对组织的经营和发展产生重要影响的能力，其行为和决策对组织的决策和战略制定产生重要影响。
（3）多样性：ACCAF1stakeholder具有多样性和复杂性，包括股东、员工、客户、供应商、政府机构、媒体、社会公众等各种裙体。
3. stakeholder的重要性ACCAF1stakeholder对于组织的经营和发展具有重要影响，其重要性主要体现在以下几个方面：（1）战略决策：stakeholder的行为和决策对组织的战略决策和发展方向产生直接影响，正确理解和有效管理stakeholder对于组织进行战略决策具有重要意义。
（2）风险管理：stakeholder的行为和决策可能会对组织带来各种风险，包括经济风险、法律风险、声誉风险等，正确理解和有效管理stakeholder对于降低组织的风险具有重要意义。
（3）社会责任：stakeholder的利益相关性和影响力与组织的社会责任密切相关，正确理解和有效管理stakeholder对于组织履行社会责任具有重要意义。
4. 如何正确理解和有效管理stakeholder有效理解和管理stakeholder对于组织的长期发展至关重要，主要包括以下几个方面：（1）识别和分析：识别和分析对组织具有重要利益相关性和影响力的各种stakeholder，包括股东、员工、客户、供应商、政府机构、媒体、社会公众等。
ACCA16门科目简介
ACCA F阶段与P阶段共16门科目简介第一部分为基础阶段，主要分为知识课程和技能课程两个部分。
知识课程主要涉及财务会计和管理会计方面的核心知识，也为接下去进行技能阶段的详细学习打下坚实的地基。
知识课程的三个科目同时也是FIA方式注册学员所学习的FAB、FMA、FFA三个科目。
技能课程共有六门课程，广泛的涵盖了一名注册会计师所涉及的知识领域及必须掌握的技能。
知识课程FUNDAMENTALS——KNOWLEDGEF1 会计师与企业Accountant in Business （AB）F2 管理会计Management Accounting （MA）F3 财务会计Financial Accounting （FA）技能课程FUNDAMENTALS——SKILLSF4 公司法与商法Corporate and Business Law （CL）F5 业绩管理Performance Management （PM）F6 税务Taxation （TX）F7 财务报告Financial Reporting （FR）F8 审计与认证业务Audit and Assurance （AA）F9 财务管理Financial Management （FM）第二部分为专业阶段，主要分为核心课程和选修（选二）课程。
该阶段的课程相当于硕士阶段的课程难度，是对第一部分课程的引申和发展。
该阶段课程引入了作为未来的高级会计师所必须的更高级的职业技能和知识技能。
选修课程为从事高级管理咨询或顾问职业的学员，设计了解决更高级和更复杂的问题的技能。
核心课程PROFESSIONAL——ESSENTIALSP1 专业会计师Professional Accountant （PA）P2 公司报告Corporate Reporting （CR）P3 商务分析Business Analysis （BA）选修课程PROFESSIONAL——OPTIONS（四门任选二门）P4 高级财务管理Advanced Financial Management （AFM）P5 高级业绩管理Advanced Performance Management （APM）P6 高级税务Advanced Taxation （ATX）P7 高级审计与认证业务Advanced Audit and Assurance （AAA）Written by first intuition China（第一直觉教育ACCA）。