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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 2011 年 ACCA F1-F3 真题 1.The following government policies can be used to expand or slow down the level of economic activity.1 Taxation 2 Public expenditure Which of the following combinations of policy would maximise expansion of the economy?A Increa
2、se 1 and increase 2 B Increase 1 and reduce 2 C Reduce 1 and increase 2 D Reduce 1 and reduce 2 2.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 Physical evidence B
3、 Distribution(or place)C Price D Processes 3.Which of the following are features of informal networks?1 They undermine formal structures 2 They directly support management objectives 3 They develop spontaneously 4 They reflect patterns of power and influence A 1 and 4 B 2 and 3 C 1 and 2 D 3 and 4 4
4、.Malachi has been asked by his manager to obtain information about ABC Company,which is bidding for a contract offered by Malachis company in the near future.The two statements which he will be using as his sources are the 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 statement of financial posi
5、tion(SOFP)and the income statement(IS).The information he is required to obtain is as follows:1:The equity of the company 2:Operating costs as a percentage of turnover 3:Long-term borrowings 4:Liquidity Which of the following correctly matches the above items of information with the financial statem
6、ents in which they would be found?1.2.3.4 A SOFP IS IS SOFP B IS SOFP SOFP IS C IS SOFP IS SOFP D SOFP IS SOFP IS 5.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.Whi
7、ch of the following courses of action would be regarded as a pluralist solution to this problem?A Setting aside a separate section of the restaurant for families with children B Not accepting bookings from families with children C Advising customers that the restaurant is a family restaurant before
8、they book D Taking no action,assuming that those who complain will always be a minority 6.A companys operating costs are 60%variable and 40%fixed.Which of the following variances values would change if the company switched from standard marginal costing to standard absorption costing?A Direct materi
9、al efficiency variance B Variable overhead efficiency variance C Sales volume variance D Fixed overhead expenditure variance 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.ABC Co has a manufacturing capacity of 10,000 units.The flexed production cost budget of the company is as follows:Capacity
10、 60%100%Total production costs$11,280$15,120 What is the budgeted total production cost if it operates at 85%capacity?A$13,680 B$12,852 C$14,025 D$12,340 8.Using an interest rate of 10%per year the net present value(NPV)of a project has been correctly calculated as$50.If the interest rate is increas
11、ed by 1%the NPV of the project falls by$20.What is the internal rate of return(IRR)of the project?A 75%B 117%C 125%D 200%9.Which of the following BEST describes a principle budget factor?A A factor that affects all budget centres B A factor that is controllable by a budget centre manager C A factor
12、that the management accountant builds into all budgets D A factor which limits the activities of an organisation 10.A company always determines its order quantity for a raw material by using the Economic Order Quantity(EOQ)model.What would be the effects on the EOQ and the total annual holding cost
13、of a decrease in the cost of ordering a batch of raw material?EOQ Annual holding cost A Higher Lower 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 4 B Higher Higher C Lower Higher D Lower Lower 11.The following transactions relate to Rashids electricity expense ledger account for the year ended 30
14、 June 20X9:$Prepayment brought forward 550 Cash paid 5,400 Accrual carried forward 650 What amount should be charged to the income statement in the year ended 30 June 20X9 for electricity?A$6,600 B$5,400 C$5,500 D$5,300 12.At 30 June 20X5 a companys allowance for receivables was$39,000.At 30 June 20
15、X6 trade receivables totalled$517,000.It was decided to write off debts totalling$37,000 and to adjust the allowance for receivables to the equivalent of 5%of the trade receivables based on past events.What figure should appear in the income statement for the year ended 30 June 20X6 for receivables
16、expense?A$61,000 B$52,000 C$22,000 D$37,000 13 The total of the list of balances in Valleys payables ledger was$438,900 at 30 June 20X6.This balance did not agree with Valleys payables ledger control account balance.The following errors were discovered:(1)A contra entry of$980 was recorded in the pa
17、yables ledger control account,but not in the payables ledger.(2)The total of the purchase returns daybook was undercast by$1,000.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 5(3)An invoice for$4,344 was posted to the suppliers account as$4,434.What amount should Valley report in its statement of
18、financial position for accounts payable at 30 June 20X6?A$436,830 B$438,010 C$439,790 D$437,830 14.According to IAS 2 Inventories,which TWO of the following costs should be included in valuing the inventories of a manufacturing company?(1)Carriage inwards(2)Carriage outwards(3)Depreciation of factor
19、y plant(4)General administrative overheads A 1 and 4 B 1 and 3 C 3 and 4 D 2 and 3 15 Prisha has not kept accurate accounting records during the financial year.She had opening inventory of$6,700 and purchased goods costing$84,000 during the year.At the year end she had$5,400 left in inventory.All sales are made at a mark up on cost of 20%.What is Prishas gross profit for the year?A$13,750 B$17,060 C$16,540 D$20,675 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。