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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 第 1 章 ACCA F1-F3 模拟题及解析（1）1.Which of the followings belongs to UK Equal Opportunity legislation?i）Disable person 1944 1958 ii）Equal pay Act iii）Rehabilitation of offender Act iv）Health and Safety at work 1974 v）Employment Act 2002 A.i)ii)iii)v)B.i)i
2、ii)iv)C.i)ii)iii)iv)D.All above 2.A combination of unacceptably high unemployment and unacceptably high inflation is call_.Which one of followings can complete the sentence?A.Inflation B.Deflation C.Depression D.Stagflation 3.Which one of the followings is NOT the suitable solution for clearing with
3、 balance of payment deficit?A.Depreciation of currency B.Import quotas and tariff C.Reduce to domestic demand D.Increase to domestic demand 4.Inflation can have negative effect on macro-economic.A.True B.False 5.Fiscal economic policy refer to government use_;_to influence the aggregate demand.Monet
4、ary policy refer to government use_;_;_to influence the aggregate demand.A.Taxation,Government spending,Exchange rate,Money supply.Interest rate B.Money supply,Interest rate,Taxation,Government spending,Exchange rate.C.Exchange rate,Interest rate,Government spending,Money supply,Taxation D.Governmen
5、t spending,Money supply,Interest rate,Exchange rate,Taxation 6.Which one of followings is NOT a main accounting function in an organization?A.Financial accounting for external reporting purposes.B.Internal audit function for checking the control system C.Management accounting and cost accounting.D.F
6、inancial management for fund rising and investment appraisal.7.Which one of followings is NOT the purpose of the internal control system?A.Safeguard assets prevent and detect frauds and errors.B.To provide the timely and accurate management information for effective operation of company.C.To make su
7、re company will going concern forever.D.To make sure the quality of financial statement for external reporting purposes.8.Which one of following is NOT the computer input control?A.Pre-list B.Control total C.Post-list D.Hush total 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 9.Which one of the
8、following is NOT the purpose of good corporate governance?A.Balance to power of the board of directors B.Increase to transparent of management information C.Make sure company emphasis on internal control system.D.Make sure the directors have a high quality career development.10.The member of nominat
9、ion committee,remuneration committee and audit committee are mainly consisting the majority of non-executive directors.A.True B.False 11.Which one of the followings is NOT the type of Handys four types of culture?A.Power culture B.Power distance C.Person culture D.Role culture 12.Which one of the fo
10、llowing are components of Mintzbergs organization configurations.i)Strategic apex ii)Middle line iii)Operating core iv)Firm infrastructure v)Technology development vi)Techno-structure A.i)ii)iii)v)B.i)ii)iii)vi)C.i)iii)v)D.All above 13.The informal organization fills the gap left by formal organizat
11、ion.A.True B.False 14.Which one of the followings is NOT preventive control?A.Check the credit rating before issue the sale order B.Two signatures required before issue a payment document C.Preparation of bank reconciliation statement D.Input control such as password and reasonable check.15.Types of
12、 system Types of decisions M I S Un-structured E S S Structured D S S Semi-structure O A S Word-process (Question 15 is not the ACCA paper F1 exam style question,only for knowledge testing purposes)16.Which one of the followings is NOT the procedure related to selection?A.Induction program B.Sorting
13、 and short-listing the Candidates C.Selection interview D.Job advertisement 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 17.Which one of followings is NOT the characteristic related to informal organization?A.Informal communicate referred to“grapevine”B.Informal working style referred to“short-
14、cut”C.Informal membership referred to“cliques and buddies”D.Informal leadership referred to“legitimate and position power”18.Which one of followings is NOT the fundamental principle of ACCA Code of Ethics and Conduct?A.Professional competence and due care B.Confidentiality C.Objectivity D.Independen
15、ce 19.Span of control refers to number of subordinates reporting to their superior.A.True B.False 20.Scalar chain refers to chain of authority running from the top of the organization hierarchyto the bottom.A.True B.False 21.Which one of the followings is NOT the factor which can influence the span
16、of control?A.The nature of managers work load B.Time consuming problems C.The ability of managers D.Centralization or decentralization 22.Which of the followings factors can shape the culture of an organization?)organization founder and his beliefs )organization history,stories,rituals and norms leg
17、itimatized )organizations environment )past and preceding management leadership )HR policy and staff turnover A.)B.)C.)D.All above 23.Which of the following areas should the UK equal opportunity legislation cover?A.When recruitment and selection B.When training,promoting and appraisal C.When leaving
18、 the organization D.All above 24.The term of bribery is same as grease money.A.True B.False 25.Which one of the following is NOT the component of primary activities according to Michael Porters value chain?A.Procurement B.In bound logistic C.Operation D.Outbound logistics 26.Type of unemployment Rea
19、l wage Time to match job Definitions Fictional Cycles of economy Structural Industry structure change 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 Cyclical of demand Trade union or minimum wages (Question 26 is not the ACCA paper F1 exam style question,only for knowledge testing purposes)27.Whi
20、ch one of the followings is NOT the function of management according to Fayols theory?A.Planning B.Organizing C.Co-Coordinating D.Decision making 28.Which one of the following is NOT the feature of Talyors scientific management theory?A.Work study techniques B.Planning and doing were separated C.Job
21、 itself can be a motivating factor D.Job were micro-designed 29.Which one of followings is NOT the element in Minizbergs manager roles theory?A.Communicational B.Informational C.Interpersonal D.Decisional 30.Contingency management theory can be defined as There is no one right way to lead that will
22、fit all situation”.A.True B.False 试题答案：1.【答案】A 2.【答案】D 3.【答案】D 4.【答案】B 5.【答案】A 6.【答案】B 7.【答案】C 8.【答案】C 9.【答案】D 10.【答案】A 11.【答案】B 12.【答案】B 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 13.【答案】B 14.【答案】C 15.【答案】refers to notes 16.【答案】D 17.【答案】D 18.【答案】D 19.【答案】B 20.【答案】A 21.【答案】22.【答案】D 23.【答案】D 24.【答案】B 25.【答案】A 26.【答案】refers to notes 27.【答案】D 28.【答案】C 29.【答案】A 30.【答案】A 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。