f1模擬題文本正文級別1正文級

1、1.A company is transparent in its communication with the outside world.Which of the following setablished categories of ethical behaviour does this represent?EmpowermentOpennessTrustAccountablility 1.A company is transparent in its communication with the outside world.Which of the following setablis

2、hed categories of ethical behaviour does this represent?EmpowermentOpennessTrustAccountablility transparent= openness 透明的2.Which of the following is an ADVANTAGE of decentrallsation?Better economy due to lower costs of overheads.Greater speed of decision-making and response to changing events.Polici

3、es procendures and documentation can be standardised.2.Which of the following is an ADVANTAGE of decentrallsation?Better economy due to lower costs of overheads.Greater speed of decision-making and response to changing events.Policies procendures and documentation can be standardised.3.Porter sugges

4、ted that the profit potential of an organisation can be analysed by its ability to manage a number of forces revelent to its competitve environment.Which of the following is part of this analysis?EmployeesSuppliersPoliticsGeography 3.Porter suggested that the profit potential of an organisation can

5、be analysed by its ability to manage a number of forces revelent to its competitve environment.Which of the following is part of this analysis?EmployeesSuppliersPoliticsGeography 波特五力模型里面包括哪些內(nèi)容4.Which of the following statements relating to time management is correct?Prioritisation of tasks should b

6、e determined by thier relative importance in achieving organisational objectivesWhen a plan is made in respect of time allocation,the individual should stick rigidly to this planWhen an individual has several tasks,the urgent tasks are the most important4.Which of the following statements relating t

7、o time management is correct?Prioritisation of tasks should be determined by thier relative importance in achieving organisational objectivesWhen a plan is made in respect of time allocation,the individual should stick rigidly to this planWhen an individual has several tasks,the urgent tasks are the

8、 most important5.As part of an efficiency drive,Newshire College has decided to move from a functional structure to matrix strutcture. Newshire College believes that this will reduce the duplication of support and technical staff each of their five academic departments currently employ. Concern has

9、been raised by the Academic Standards Board that the loss of specialised staff will have a negative impact on the operations at the five departments and,in turn,reduce the quality of graduates that Newshire College present to the employment market each yearWhich TWO of the following are DISADVANTAGE

10、 of the propsed matrix structure?High administration costsToo much academic specialismDilution of functional authorityDual command and conflict5.Which TWO of the following are DISADVANTAGE of the propsed matrix structure?High administration costsToo much academic specialismDilution of functional aut

11、horityDual command and conflict矩陣型組織的缺點(diǎn)是什么？管理成本較高，雙重管理帶來的各種沖突6.Angus is selecting for a design job. He is looking for someone creative who is good at matching pattems and combining shapes with coloursWhat type of intelligence does Angus require from candidates?EmotionalAnalyticSpatialPractical 6.Ang

12、us is selecting for a design job. He is looking for someone creative who is good at matching pattems and combining shapes with coloursWhat type of intelligence does Angus require from candidates?EmotionalAnalyticSpatialPractical圖像，形狀，色彩都是空間能力7.Does the external auditor give an assurance that the fin

13、anical statement are free from material error?NoYes7.Does the external auditor give an assurance that the finanical statement are free from material error?NoYes8.Joes team is addressing question of who will what and how it will be done.Working rules are being established and roles are being allocate

14、d.Which of Tuckmans stages of team development does this describe?PerformingStormingNormingForming8.Joes team is addressing question of who will what and how it will be done.Working rules are being established and roles are being allocated.Which of Tuckmans stages of team development does this descr

15、ibe?PerformingStormingNormingForming9.To whom is the external auditor responsible?The shareholdersThe board of directorsThe govemmentThe audit committee 9.To whom is the external auditor responsible?The shareholdersThe board of directorsThe govemmentThe audit committee 外部審計(jì)師為了股東來負(fù)責(zé)，而不是為了管理層來負(fù)責(zé)10.POR

16、 Co is company selling, installing and servicing air-conditioning units. Service customers are charged an hourly rale (charge-out rate) for each hour PQR Co staff spend at their premises.Which TWO of the following should be considered in determining the charge-out rate?Number of hours the job will t

17、akeManufacturing cost of the air-conditioning unitsService staff overhead costsHourly wage10.POR Co is company selling, installing and servicing air-conditioning units. Service customers are charged an hourly rale (charge-out rate) for each hour PQR Co staff spend at their premises.Which TWO of the

18、following should be considered in determining the charge-out rate?Number of hours the job will takeManufacturing cost of the air-conditioning unitsService staff overhead costsHourly wage11.TTT Partners is a large audit firm in which all associates are expected to complete the ACCA professional quali

19、fication. The partners want to make all associates aware of the implications of the ACCA Code of Ethics.At which of the following stages should associates employed by TTT Partners be advised of their duties under the ACCA Code of Ethics?On completion of the ACCA professional qualificationWhen enroll

20、ed as ACCA student membersWhen they join TTT Partners 11.TTT Partners is a large audit firm in which all associates are expected to complete the ACCA professional qualification. The partners want to make all associates aware of the implications of the ACCA Code of Ethics.At which of the following st

21、ages should associates employed by TTT Partners be advised of their duties under the ACCA Code of Ethics?On completion of the ACCA professional qualificationWhen enrolled as ACCA student membersWhen they join TTT Partners 當(dāng)你注冊為ACCA學(xué)生之后，就要滿足相關(guān)的道德準(zhǔn)則12.Which of the following is typically performed by i

22、nternal auditors?Reviewing and evaluating the internal control systemAssessing whether subsequent events have been corrcetly treatd.Consideration of whether the company is a going concem 12.Which of the following is typically performed by internal auditors?Reviewing and evaluating the internal contr

23、ol systemAssessing whether subsequent events have been corrcetly treatd.Consideration of whether the company is a going concem 學(xué)習(xí)了F8以后，就知道BC其實(shí)是外部審計(jì)師的職責(zé)13.Perfect competition and oligopoly are two types of competition analysed using the theory of the firm.Are the following characteristics of perfect

24、competition or oligopoly?OligopolyPerfect Competition Horizontal demand curveFew producers13.Perfect competition and oligopoly are two types of competition analysed using the theory of the firm.Are the following characteristics of perfect competition or oligopoly?OligopolyPerfect Competition Horizon

25、tal demand curveFew producers14.Saeed is a quality controller in a textile factory. He has discovered that some of his colleagues are bypassing safety checks on machines on a regular basis in order to finish work early. He has raised this concern twice with his manager and nothing has been done abou

26、t the problem. The safety checks are mandatory under the health and safety laws in the country in which the company operates.To whom should Saeed report this matter, if anyone?A manager who is senior to his own managerThe govemment body responsible for health and safetyThe policeNo-one,as long as he

27、 has documented his concems somewhere14.Saeed is a quality controller in a textile factory. He has discovered that some of his colleagues are bypassing safety checks on machines on a regular basis in order to finish work early. He has raised this concern twice with his manager and nothing has been d

28、one about the problem. The safety checks are mandatory under the health and safety laws in the country in which the company operates.To whom should Saeed report this matter, if anyone?A manager who is senior to his own managerThe govemment body responsible for health and safetyThe policeNo-one,as lo

29、ng as he has documented his concems somewhere15.Antab is employed as an accountant in XYZ Co. He has been asked to form an inter-disciplinary team to design a new financial system.In determining the composition of the team he should consider which of the following issues?（1）Technical skills（2）Inter-

30、personal skills（3）Team role mix1 only1,2and31and3 only2 and 3 only15.Antab is employed as an accountant in XYZ Co. He has been asked to form an inter-disciplinary team to design a new financial system.In determining the composition of the team he should consider which of the following issues?（1）Tech

31、nical skills（2）Inter-personal skills（3）Team role mix1 only1,2and31and3 only2 and 3 only16.Which of the following writers on management is associated with human relations theory?FayolDruckerMintzbergMayo 16.Which of the following writers on management is associated with human relations theory?FayolDr

32、uckerMintzbergMayo 梅奧 人際關(guān)系學(xué)說，也是霍桑試驗(yàn)的實(shí)踐者17.What is the CORRECT order for the following elements of the appraisal process?（1）Self review（2） Completion of documentation（3） Agreement of objectives1,2,33,2,12,3,12,1,317.What is the CORRECT order for the following elements of the appraisal process?（1）Self

33、 review（2） Completion of documentation（3） Agreement of objectives1,2,33,2,12,3,12,1,318.An individual is working for two clients but by taking an action the consequence is to benefit one client and harm the otherWhat term is used to describe this ethical dilemma?FraudBreach of dutyMisrepresentationC

34、onflict of interest 18.An individual is working for two clients but by taking an action the consequence is to benefit one client and harm the otherWhat term is used to describe this ethical dilemma?FraudBreach of dutyMisrepresentationConflict of interest兩個顧客之間有競爭關(guān)系，那么這種情況對于我們服務(wù)者來講稱為“利益沖突”19.Tuckman

35、developed a team development modelWhat is the fourth stage in Tuckmans team develpoment model?PerformingAdjourningNorning19.Tuckman developed a team development modelWhat is the fourth stage in Tuckmans team develpoment model?PerformingAdjourningNorning20.Which of Handys cultural typologies are typi

36、fied by each of the following organisations?Role culturetask cultureAn organisastion where a team-based approach is followed to get the job doneAn organisastion with a strong hierarchy and clearly defined job descripitons20.Which of Handys cultural typologies are typified by each of the following or

37、ganisations?Role culturetask cultureAn organisastion where a team-based approach is followed to get the job doneAn organisastion with a strong hierarchy and clearly defined job descripitons21.Which of the following is a characteristic of the second stage of Kolbs learning cycle, observation and refl

38、ection?The person assesses how and when to apply what has been learnedA new experience is accepted or rejectedThe person learns something newAn experience is reviewed21.Which of the following is a characteristic of the second stage of Kolbs learning cycle, observation and reflection?The person asses

39、ses how and when to apply what has been learnedA new experience is accepted or rejectedThe person learns something newAn experience is reviewed22.Are the following definitions of internal and external audit true or false?True FalseExternal auditors report only on the year end accounts and veritywhet

40、her they are completely accurateInternal audit is a function which reports to the management ofa company on the financial and operating systems 22.Are the following definitions of internal and external audit true or false?True FalseExternal auditors report only on the year end accounts and veritywhe

41、ther they are completely accurateInternal audit is a function which reports to the management ofa company on the financial and operating systems 外部審計(jì)師只是保證合理范圍內(nèi)的正確，不是completely accurate23.Which of the following bodies is responsible for the issue of international ethical guidancefor the accountancy p

42、rofession?International Federation of Accountants(IFAC)International Accounting Standards Committee Foundation(IASCF)Standards Advisory Council(SAC)23.Which of the following bodies is responsible for the issue of international ethical guidancefor the accountancy profession?International Federation o

43、f Accountants(IFAC)International Accounting Standards Committee Foundation(IASCF)Standards Advisory Council(SAC)24.What is the MAIN purpose of an organisational code of ethics?To identify charitable activities and causes supported by the organisationTo specify the rules etiquette in dealing with cus

44、tomers and suppliersTo guide moral behaviour in situations employees are likely to encounter in workTo specify policies which apply to an organisations operations24.What is the MAIN purpose of an organisational code of ethics?To identify charitable activities and causes supported by the organisation

45、To specify the rules etiquette in dealing with customers and suppliersTo guide moral behaviour in situations employees are likely to encounter in workTo specify policies which apply to an organisations operations25.In relation to non-executive directors,which TWO of the following are mendations of b

46、est practice in effective corporate governance?They should contribute to strategy and take part in board decisionsThey should not take part in the day-to-day running of the companyThey term of office should be open-ended, or reappointment should be autormaticThey should be rewarded using share optio

47、n schemes25.In relation to non-executive directors,which TWO of the following are mendations of best practice in effective corporate governance?They should contribute to strategy and take part in board decisionsThey should not take part in the day-to-day running of the companyThey term of office sho

48、uld be open-ended, or reappointment should be autormaticThey should be rewarded using share option schemes26.Group members may ignore information and feedback,to the extent that decision-making processes are impaired.Which of the following terms describes the statement above?Group thinkGroup polaris

49、ation26.Group members may ignore information and feedback,to the extent that decision-making processes are impaired.Which of the following terms describes the statement above?Group thinkGroup polarisation27.Which of the following is an example of a fiscal policy tool?Reducing public expenditureChang

50、ing Interest ratesPurchasing of domestic government bonds by the central bank27.Which of the following is an example of a fiscal policy tool?Reducing public expenditureChanging Interest ratesPurchasing of domestic government bonds by the central bank28.Which of the following are accepted qualities o

51、f a counsellor?(1)Empathy(2)Impartiality(3)Discretion1,2 and 32 and 3 only1 only28.Which of the following are accepted qualities of a counsellor?(1)Empathy(2)Impartiality(3)Discretion1,2 and 32 and 3 only1 only29.Country A has a buoyant economy which has led to a rapid increase in aggregate demand.

52、At the same time average national wages have increased significantly. Country A imports a large proportion of its raw material requirements and its currency has strengthened against others. Economists expect that the increase in demand is a short-term effect.Which TWO of the factors described above

53、will lead to inflation?Strengthening currencyEconomists expectationIncrease in average wagesIncrease in aggregate demand29.Country A has a buoyant economy which has led to a rapid increase in aggregate demand. At the same time average national wages have increased significantly. Country A imports a

54、large proportion of its raw material requirements and its currency has strengthened against others. Economists expect that the increase in demand is a short-term effect.Which TWO of the factors described above will lead to inflation?Strengthening currencyEconomists expectationIncrease in average wag

55、esIncrease in aggregate demand30.Are the following DISADVANTAGES of using a computerised accounting system? YesNo Identifying fraud or error from an audit trail can be more difficultA computerised system an only be uesd by IT specialists 30.Are the following DISADVANTAGES of using a computerised acc

56、ounting system? YesNo Identifying fraud or error from an audit trail can be more difficultA computerised system an only be uesd by IT specialists Audit trail審計(jì)蹤跡，指的是哪一步誰做的，傳統(tǒng)的人工審計(jì)我們可以看到誰的筆跡，誰的簽字，但是計(jì)算機(jī)系統(tǒng)就在這方面會薄弱一點(diǎn)，計(jì)算機(jī)系統(tǒng)全體員工都可以用，不一定非得IT專家31.Analysis is carried out by external auditors which examines t

57、he reasonableness of relationships between items in the financial statements in order to uncover the unusual variations from trends. The procedure is applied to overall financial informationWhat type of analysis is being described in the above statement?Substantive testAnalytical review31.Analysis i

58、s carried out by external auditors which examines the reasonableness of relationships between items in the financial statements in order to uncover the unusual variations from trends. The procedure is applied to overall financial informationWhat type of analysis is being described in the above state

59、ment?Substantive testAnalytical review 分析性復(fù)核，這個也是F8當(dāng)中的內(nèi)容，通過分析財(cái)務(wù)比率，或者財(cái)務(wù)信息的變化，來判斷財(cái)務(wù)報(bào)表是否存在一定的問題32.What types of ineffective communication are described by the following?System Misunderstanding PersonalityUse of specialist jargon which the recipient is unfamiliar withInsufficient information shared, due

60、 to distrust between colleagues. 32.What types of ineffective communication are described by the following?System Misunderstanding PersonalityUse of specialist jargon which the recipient is unfamiliar withmisunderstandingInsufficient information shared, due to distrust between colleagues. personalit