2011年6月ACCA考试F1真题

ALL 50 questions are compulsory and MUST be attempted

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to

each multiple choice question.

Each question is worth 2 marks.

1     Which of the following are substantive tests used in the context of external audit of financial accounts?

A     To establish whether a figure is correct

B     To investigate why a figure is incorrect

C     To assess whether a figure should be included

D    To determine why a figure is excluded

2    The following are four styles of management identified by Blake and Mouton:

1.   Team

2.    Middle of the road

3.    Country club

4.    Authoritarian

Which of the following are the most task efficient managerial styles as suggested by Blake and Mouton?

A     1 and 3

B     2 and 4

C     1 and 4

D    2 and 3

3    In   relation   to   the   management   of   conflict,   which   of   the   following   approaches   will   maximise   the   prospect   of

consensus?

A     Acceptance

B     Negotiation

C     Avoidance

D    Assertiveness

4     Darragh has been appointed to the management team of a professional football club. His role includes coaching,

mentoring and counselling young players who have just signed contracts with the club for the first time.

The following are his main activities:

1     Helping the young players to settle in during their first week

2    Identifying each player's key skills and encouraging them to develop new skills

3    Advising the players on addressing personal issues, such as managing their finances

4    Helping the players to anticipate opponents' reactions

Which of the following matches the correct role to carry out in each of the four activities?

A     1. Mentor 2. Counsellor 3. Coach 4. Counsellor

B     1. Mentor 2. Coach 3. Counsellor 4. Coach

C     1. Mentor 2. Coach 3. Counsellor 4. Mentor

D    1. Counsellor 2. Mentor 3. Coach 4. Counsellor

5    According to Mendelow which group of stakeholders must companies keep satisfied?

A    Those with little power and little interest in the company

B    Those with a high level of power but little interest in the company

C    Those with little power but a high level of interest in the company

D    Those with a high level of power and a high level of interest in the company

6    Martin is an experienced and fully trained shipbuilder, based in a western European city. Due to significant economic

change in supply and demand conditions for shipbuilding in Martin's own country, the shipyard he worked for has

closed and he was made redundant. There was no other local demand for his skills within his own region and he

would have to move to another country to obtain a similar employment, and could only find similar work locally

through undertaking at least a year's retraining in a related engineering field.

Which of the following describes the type of unemployment that Martin has been affected by?

A    Structural unemployment

B    Cyclical unemployment

C    Frictional unemployment

D    Marginal unemployment

7    Which of the following is the MAIN function of marketing?

A    To maximise sales volume

B    To identify and anticipate customer needs

C    To persuade potential consumers to convert latent demand into expenditure

D    To identify suitable outlets for goods and services supplied

8    The following are sanctions used against companies for potentially unlawful actions:

1    Investigation of its financial affairs by a government department or agency

2    Imposition of a fine by the government's company registration body

3    Refusal of the external auditor to sign the financial accounts

4    Suspension of dealings in securities by the stock exchange

Which of the above are the consequences of a listed company failing to file its accounts?

A    1 and 2

B    1 and 3

C    2 and 4

D    3 and 4

9    The overall average age of a population in a country is directly dependent on two demographic factors: Birth rate and

death rate.

Assuming equal rates of change, which of the following must lead to an overall ageing of the population?

Birth rate        Death rate

A    Rising            Rising

B    Falling           Rising

C    Rising            Falling

D    Falling           Falling