2011年6月ACCA考试F1真题答案

Section A

1    A     Substantive tests are tests for accuracy and they are used to establish facts. The other tests are less specific and arguably

more subjective.

2    C     Only the Task and Authoritarian styles have the value of the task rated at 9 on the Blake and Mouton grid, so these are the

most task efficient styles.

3    B     Negotiation gives the best opportunity for the two sides in a conflict to converge their positions. The other options either

involve backing down, forcing a position, potentially increasing conflict, or leaving the issue unresolved.

4    B      Mentors   usually   help   staff   on   broader   work   related   development,   including   orientation   and   induction.   Coaches   work   on

developing specific skills of the job itself, while counsellors work with people on a personal level, perhaps if they are having

non-work related or emotional problems.

5    B     Companies need to keep satisfied only those stakeholders who have high power, but little interest. The others can either be

largely ignored, merely kept informed or treated as key players.

6    A      Because of the particular circumstances of the scenario where someone is made redundant from an industry in decline where

skills cannot be easily transferred, where re-training might take a long time or where work is not available in the short term

within a reasonable geographic proximity, this is classed as structural unemployment.

7    B     The basic principle that underlies marketing is that it is a management process that identifies and anticipates customer needs.

The other distracters in the question refer to specific activities undertaken by a sales or promotion function.

8    C     The normal sanctions in such a case is that fines are imposed on companies by the registration body of the company and,

where listed, the company may be delisted by the stock exchange authorities. Although the option wasn't included, sanctions

against responsible directors may also be imposed.

9    D     The ageing population trend is caused by a decreasing birth rate and a decreasing mortality rate.

10    B     The 'tell and listen' approach encourages input from the individual, promoting participation in the process by the appraisee.

11    B     The external auditor has to ensure that the financial statements of the organisation truly reflect the activities of the business

in the relevant accounting period. This assessment should be independent and therefore free from subjectivity on the part of

the management of the client organisation.

12    A     The team leader has allowed the team to develop as they were performing well initially, but because of the later failures, has

clearly failed to manage the team effectively overall.

13    A     An employee with a range of tasks or objectives to achieve and pressures to achieve them to set deadlines, should always

prioritise tasks in accordance to business importance. Deciding on other criteria such as pressure applied by colleagues,

whether someone is absent or not or simply because a task is urgent may damage wider business objectives.

14    D     A professional accountant acting in accordance with fundamental ethical principles is demonstrating objectivity when they

give a complete and precise view, which by implication means that negative aspects should not be concealed or positive

aspects accentuated.

15  C      IFAC has no legal powers against businesses, nor does it set financial reporting standards. It is an accounting association

member body which promotes educational and ethical standards of behaviour amongst its member bodies, through a code

of ethics and behaviour, but does not prescribe detailed rules on this.

16  C      Increasing   taxation   leaves   individuals   with   less   disposable   income   for   expenditure   within   the   economy   thereby   slowing

economic activity. The same effect is caused by a reduction in government expenditure. Therefore economic activity can be

stimulated by reducing taxation and increasing government expenditure.

17  C      Information on purchase costs of finished goods or raw materials is important in establishing the price of a product. In terms

of the marketing mix, this information is most relevant to the price element as prices should be set at least to cover cost and

give an acceptable level of profit.

18  D      Informal networks neither directly support nor undermine formal authority or management objectives, but they do emerge

spontaneously and are often influenced by the patterns of unofficial power and influence within organisations.

19  D     The key correctly matches the information required to the particular financial statement in which they are to be found.

20  A     The pluralist solution is to cater for the needs of more than one stakeholder group without seriously compromising the interests

of any individual group. Therefore setting aside a special area for families with children while having an adults only section

would achieve this. The other options involve adversely affecting the rights of one or other group of stakeholders in some way.

21  D      Outsourcing functions like IT simplifies the structure of an organisation and reduces ongoing operational costs, but because

support is external to the organisation, there may be a greater lead time required for resolving IT issues. Because there is less

direct control over subcontractor's employees, long term projects, in particular, may be prone to disruption.

22  B      Providing a summary of sales and purchases is normally a function of a management information system. A transaction

processing or office automation system would mainly concern the recording  of transactional data, and a decision-support

system would analyse  information.

23  B      is correct because customers and suppliers deal closely on a transactional basis with the organisation, but are not internal

stakeholders like managers and executive directors.

24  D     At   the   operational   level,   systems   connected   to   individual   and   batches   of   input   and   output   processes   are   known   as

transactional.   Management   information,   knowledge   management   and   decision   support   systems   are   more   relevant   to   the

tactical and strategic levels.

25  A      Role playing exercises are most effectively used for skills development, including sales training. Other common business

applications include effective selection interviewing and performance appraisal interviewing.

26  B     The Blake and Mouton managerial grid enables leadership styles to be categorised on a nine point scale with reference to

concern for production and concern for people. Renata is therefore highly concerned with the task and much less interested

in her team as individuals.

27  C     The marketing tactic of making key accessories unique to a particular product discourages competitors from offering substitute

products because the costs of so doing will be greater and entry into the market made more difficult. It does not alter the

balance of power of suppliers or customers nor affect the intensity of competitive rivalry.

28  D     The main barriers to entry for a sauce manufacturer are ensuring access to a sufficient range and quantity of distribution

outlets   and   producing   enough   units   to   benefit   from   economies   of   scale   that   other   mass   manufacturers   of   more   generic

substitute products would achieve. There is no evidence that supplier concentration or industry growth rate in such a market

would be considered as significant barriers.

29   B      Poor lateral communication leads to lack of coordination. The other common business problems are connected with upward

or downward channels of communication or lines of authority.

30   B     Only shareholders have voting power related to the number of shares that they own. Members of a co-operative organisation

can vote but will only have one vote. Co-operatives may be owned by members, but ownership stakes cannot be exchanged

between members unless the members belong to limited companies.

31   B     To discriminate against someone on the grounds of characteristics which are predominately associated with their sex, gender,

nationality   or   religion   is   illegal.   As   women   are   generally   shorter   than   men,   to   restrict   admission   on   the   basis   of   height,

indirectly discriminates against women. The other options are either direct discrimination, or other illegal and undesirable

employment practices.

32   B     According   to   Herzberg,   money   is   a   hygiene   factor   (or   dissatisfier).   Although   it   is   a   powerful   short-term   motivator,   it   is

questionable whether each individual increase in monetary reward will have a major long-term effect. According to Herzberg,

'A reward once given becomes a right'.

33   B     The task culture is appropriate where organisations can accommodate the flexibility required to adjust management and team

structures to address the tasks that must be fulfilled. This is very common in large consultancy firms.

34   D     The wheel facilitates transmission of the message directly to all receivers and therefore transmits most quickly.

35   D     All the options describe measures that will limit environmental impact or potentially reduce the carbon footprint.

36   B      Equal opportunity policies widen opportunity and enlarge the potential pool of employees to recruit from. The other options

either indirectly or directly reduce the potential for staff turnover and therefore limit the number of job vacancies available at

any point in time.

37   D     The   primary   aim   of   a   public   oversight   board   is   to   eliminate   or   minimise   any   actual   or   potential   breaches   of   legislative

requirements and to ensure compliance with regulations applicable to organisations within their terms of reference.

38   C     The scenario accurately describes the resource-investigator.

39   C     The components of effective demand in the economy are consumer spending, investment by enterprises, central and local

government expenditure and the net gains from international trade.

40   D      Reviewing suppliers' signatures on delivery notes would be a goods inwards control relating to verifying the authenticity and

origin of supplies. The other controls are either more general such as quality or to do with other specific functions such as

despatch to customers and credit control.

41   D     Only statements 3 and 4 are true.

42   A     Compliance with legal requirements may not eliminate unethical behaviour. The issues of concern to those who complain

may not be fully representative of issues of concern to customers in general. Other companies in the sector may not be

concerned about ethical behaviour.

43   B      Ilya as a union representative is experiencing role conflict. This is because he has a responsibility to ensure the efficient

management of salary costs as head of studies, but as representative of the union would support better pay and conditions

for the union members in his department which he represents.

44   B     As new members are about to join the group, essentially the group is reforming which is the start of a new group development

process. The other options are all later stages in group development as identified by Tuckman.

45   A    Teeming and lading involves the theft of cash and is a type of fraud that is carried out by manipulating transactions. There

would be most potential for this fraud within the sales department where cash may be received and remitted.

46   B    Before fraud can be prevented it is first necessary to identify areas where fraud is likely to occur before preventative measures

can be taken.

47   A    Committees are appointed to make democratic, well considered and workable decisions, using the broader expertise of a

representative group of people. However, decisions arrived at by committee can take longer to arrive at.

48   C    All the actions help to protect the public interest except the first one, which may serve to prejudice further investigations or

prevent effective prosecution and may dissuade other whistleblowers from acting in the public interest themselves in future

cases.

49   A    Tax avoidance is a way of managing tax affairs to mitigate tax liability legally. Tax evasion is illegal.

50   C    Vroom's formula is calculated through multiplying valence with expectancy. This means a person will be motivated if the

reward is both sufficiently attractive and attainable.