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1、 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 1 2010 年 ACCA F1-F3 真题 1.What is the primary responsibility of the external auditor?A To verify all the financial transactions and supporting documentation of the client B To ensure that the clients financial statements are reasonably accurate and fre
2、e from bias C To report all financial irregularities to the shareholders of the client D To ensure that all the clients financial statements are prepared and submitted to the relevant authorities on time 2.Marcus is charged with the leadership of a multi-disciplinary work team to oversee the develop
3、ment 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
4、 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.Failure to ensure effective team management 2.Failure to all
5、ow the team enough time to develop Which failures is Marcus responsible for?A 1 only B 2 only C Neither failure D Both failures 3.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
6、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 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 2 were due last week.Wasim also has to arrange for six new staff to be trained,w
7、ho 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 Deal with the reports that the manager insists be prepared C Train the new recruits D Carry out some of the work that the
8、absentees would normally do 4.In order to discharge their duties ethically,finance directors must ensure that the information published by their organisations provides a complete and precise view of the position of the business,without concealing negative aspects that may distort the readers percept
9、ion of its position.This duty describes which of the following ethical principles?A Probity B Honesty C Independence D Objectivity 5.Which of the following is a purpose of the International Federation of Accountants?A Agreement of legally binding financial reporting standards across all member accou
10、ntancy 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 6.A company has a capital employed of
11、$200,000.It has a cost of capital of 12%per year.Its residual income is$36,000.What is the companys return on investment?A 30%B 12%C 18%D 22%财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 3 7.A company has calculated a$10,000 adverse direct material variance by subtracting its flexed budget direct
12、material cost from its actual direct material cost for the period.Which of the following could have caused the variance?(1)An increase in direct material prices(2)An increase in raw material usage per unit(3)Units produced being greater than budgeted(4)Units sold being greater than budgeted A 2 and
13、3 only B 3 and 4 only C 1 and 2 only D 1 and 4 only 8.An organisation has the following total costs at two activity levels:Activity level(units)16,000 22,000 Total costs($)135,000 170,000 Variable costs per unit is constant within this range of activity but there is a step up of$5,000 in the total f
14、ixed costs when the activity exceeds 17,500 units.What is the total cost at an activity level of 20,000 units?A$163,320 B$158,320 C$160,000 D$154,545 9.Which of the following are suitable measures of performance at the strategic level?(1)Return on investment(2)Market share(3)Number of customer compl
15、aints A 1 and 2 B 2 only C 2 and 3 D 1 and 3 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 4 10.Which of the following are feasible values for the correlation coefficient?1+140 2+104 3 0 4 094 A 1 and 2 only B 3 and 4 only C 1,2 and 4 only D 1,2,3 and 4 11.Which of the following are differences be
16、tween sole traders and limited liability companies?(1)A sole traders financial statements are private and never made available to third parties;a companys financial statements are sent to shareholders and may be publicly filed(2)Only companies have share capital(3)A sole trader is fully and personal
17、ly liable for any losses that the business might make(4)Only drawings would appear in a sole traders financial statements A 1 and 4 only B 2,3 and 4 C 2 and 3 only D 1,3 and 4 12.Which of the following statements is true?A The interpretation of an entitys financial statements using ratios is only us
18、eful for potential investors B Ratios based on historical data can predict the future performance of an entity C The analysis of financial statements using ratios provides useful information when compared with previous performance or industry averages D An entitys management will not assess an entit
19、ys performance using financial ratios 13.X has a 40%shareholding in each of the following three companies:P:X has the right to appoint or remove a majority of the directors of P.财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 5 Q:X has significant influence over the affairs of Q.R:X has the power to
20、 govern the financial and operating policies of R.Which of these companies are subsidiaries of X for financial reporting purposes?A Q and R only B P and R only C P and Q only D P,Q and R 14.Which TWO of the following items must be disclosed in the note to the financial statements for intangible asse
21、ts?(1)The useful lives of intangible assets capitalised in the financial statements(2)A description of the development projects that have been undertaken during the period(3)A list of all intangible assets purchased or developed in the period(4)Impairment losses written off intangible assets during
22、the period A 1 and 4 B 2 and 3 C 3 and 4 D 1 and 2 15.Bob acquired 80%of the voting equity shares of Bill.Bill had the following equity at the date of acquisition:$Ordinary shares$1 1,000,000 Retained earnings 800,000 The cost of the investment was$1,500,000 and the fair value of the non-controlling
23、 interest at acquisition was$360,000.What was the goodwill on acquisition of Bill?A$420,000 B$60,000 C$300,000 D$48,000 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 6 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。更多详情可登录高顿网校官网或关注高顿网校微信咨询。