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。
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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。