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2011 年 6 月 ACCA 考试 F1 真题及答案 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 B C D 2 Mouton: 1. 2. 3. 4. To establish whether a figure is correct To investigate why a figure is incorrect To assess whether a figure should be included To determine why a figure is excluded The following are four styles of management identified by Blake and Team Middle of the road Country club Authoritarian Which of the following are the most task efficient managerial styles as suggested by Blake and Mouton? A B C D 3 1 and 3 2 and 4 1 and 4 2 and 3 In relation to the management of conflict, which of the following approaches will maximise the prospect of consensus?

A B C D 4 Acceptance Negotiation Avoidance Assertiveness 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: Helping the young players to settle in during their first week Identifying each player's key skills and encouraging them to develop 1 2 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? 1. Mentor 2. Counsellor 3. Coach 4. Counsellor 1. Mentor 2. Coach 3. Counsellor 4. Coach 1. Mentor 2. Coach 3. Counsellor 4. Mentor 1. Counsellor 2. Mentor 3. Coach 4. Counsellor According to Mendelow which group of stakeholders must companies keep Those with little power and little interest in the company Those with a high level of power but little interest in the company Those with little power but a high level of interest in the company Those with a high level of power and a high level of interest in the A B C D 5 satisfied? A B C D 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 B C D 7 A B C Structural unemployment Cyclical unemployment Frictional unemployment Marginal unemployment Which of the following is the MAIN function of marketing? To maximise sales volume To identify and anticipate customer needs To persuade potential consumers to convert latent demand into expenditure D 8 To identify suitable outlets for goods and services supplied The following are sanctions used against companies for potentially unlawful actions: 1 Investigation of its financial affairs by a government department or agency 2 3 4 Imposition of a fine by the government's company registration body Refusal of the external auditor to sign the financial accounts 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 B C D 9 1 and 2 1 and 3 2 and 4 3 and 4 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 B C D Rising Falling Rising Falling Rising Rising Falling Falling 10 Gils is conducting an appraisal interview with his assistant Jill. He initially feeds back to Jill areas of strengths and weaknesses of performance but then invites Jill to talk about the job, her aspirations, expectations and problems. He adopts a non-judgemental approach and offers suggestions and guidance. This is an example of which approach to performance appraisal? Tell and sell approach Tell and listen approach Problem solving approach 360 degree approach What is the primary responsibility of the external auditor? To verify all the financial transactions and supporting documentation A B C D 11 A of the client

B To ensure that the client's financial statements are reasonably accurate and free from bias C To report all financial irregularities to the shareholders of the client D To ensure that all the client's financial statements are prepared and submitted to the relevant authorities on time 12 Marcus is charged with a multi-disciplinary work team the to leadership of oversee the d evelopment of a new accounting system. He determines that he must ensure that he has representatives from each of the sections in the finance directorate. He finds that the team starts to work well but gradually fails to deliver viable options. The meetings deteriorate into arguments as to who is responsible for what. There is no clear sense of direction. No one seems to take responsibility for the investigation of new options. No one seems to be assessing progress at each meeting. Marcus may or may not be responsible for the following failures: 1. 2. Failure to ensure effective team management Failure to allow the team enough time to develop Which failures is Marcus responsible for? A B C D 1 only 2 only Neither failure Both failures 13 Wasim is the Customer Services Manager in a large leisure park. The forthcoming weekend is going to be the busiest of the year, as it is a public holiday. Wasim has to cope with several absentees, leaving him short-staffed in public

areas of the park. His manager has told him that he expects him to catch up with some administrative reports that were due last week. Wasim also has to arrange for six new staff to be trained, who will be arriving imminently. In order to manage his workload most effectively, what should Wasim do? A Prioritise the tasks in relation to the most important business outcomes B C D Deal with the reports that the manager insists be prepared Train the new recruits Carry out some of the work that the absentees would normally do 14 In order to discharge their duties ethicall finance directors must ensure that the informat published by their y, ion organisations provides a complete and precise view of the position of the business, without conc ealing negative aspects that may distort the reader's perception of its position. This duty describes which of the following ethical principles? A B C D Probity Honesty Independence Objectivity 15 Which of the following is a purpose of the International Federation of Accountants? A Agreement of legally binding financial reporting standards across all member accountancy organisations B Prevention of international financial crimes, such as money laundering and insider dealing C Promotion of ethical standards in all member organisations

D Development of universally applicable detailed rules to deter inappropriate behaviours 16 The following government policies can be used to expand or slow down the level of economic activity. 1 2 Taxation Public expenditure Which of the following combinations of policy would maximise expansion of the economy? A B C D Increase 1 and increase 2 Increase 1 and reduce 2 Reduce 1 and increase 2 Reduce 1 and reduce 2 17 Neill works as the procurement manager of JL Company, a large services company. Information provided by Neill is most relevant to which of the following elements of the marketing mix? A B C D Physical evidence Distribution (or place) Price Processes 18 Which of the following are features of informal networks? 1 2 3 4 A B C D They undermine formal structures They directly support management objectives They develop spontaneously They reflect patterns of power and influence 1 and 4 2 and 3 1 and 2 3 and 4

19 Malachi has been asked by his manager to obtain information about ABC Company, which is bidding for a contract offered by Malachi's company in the near future. The two statements which he will be using as his sources are the statement of financial position (SOFP) and the income statement (IS). The information he is required to obtain is as follows: 1: 2: 3: 4: The equity of the company Operating costs as a percentage of turnover Long-term borrowings Liquidity Which of the following correctly matches the above items of information with the financial statements in which they would be found? 2. 1. A B C D P P 3. SOFP IS IS SOFP 4. IS SOFP SOFP IS SOFP SOFP IS IS IS SOF IS SOF 20 Linh owns a busy restaurant. She has had complaints from regular customers about diners failing to control their noisy and unruly children, which is spoiling their dining experiences. Which of the following courses of action would be regarded as a pluralist solution to this problem?

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