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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（2）1.Which one of followings best described the(9.9)management type according to Blake and Moutons management Grid model?A.Country club B.Director C.Team D.Middle of the road or the dampened pendulum 2.Which one of the followi
2、ngs is NOT the feature of a team?A.Complementary skill B.Mutually accountable C.Concern with both task and people D.Decision making by team leader 3.Which one of the followings is NOT the stage related to Tuckmans theory?A.Dorming B.Performing C.Forming D.Norming 4.Linda is a team leader in charge o
3、f a research project.Now the team has fulfilled its objective and recently there is no other work which will be given to the team.Which stage is this team in according to team development stage theory?A.Dorming B.Mourning C.Adjourning D.Norming 5.Wendy is very sociable extrovert and communicative,sh
4、e has very rich social network,and always use her personal influence power to help team to get necessary resource.According to Belbins team role theory.Which is the role of Wendy?A.Shaper B.Plant C.Coordinator D.Resource investigator 6.The ACCA qualification is useful and valuable to your profession
5、al career and if you do your best and practice more,you will pass it highly likely.Which motivation theory can best describe the above sentences?A.Content theory B.Process theory C.Position theory D.Hygiene theory 7.Which one of followings in NOT the limitation of Maslows hierarchy of needs?A.Indivi
6、dual may have several needs at the same time B.The theory ignores the deferred need.C.Once satisfied the level of needs is no longer motivates the individual D.The actualization is highly subjective and quite abstract 8.Which one of following is not the type of motivating needs according to McClella
7、nds theory?A.The need for power B.The need for achievements C.The need for social relationship D.The need for affiliation 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.Annan is a sale assistant.Previously,she followed the instruction from her superior.Recently,her superior empower the right to
8、 her and allows her to prepare the sales plan by herself.According to Histzbergs motivation theory which one of following can describe the above job redesign?A.Job rotation B.Job enrichment C.Job enlargement D.Job analysis 10.The word selection can be interchangeable used as recruitment in the conte
9、xt of human r esource management.A.True B.False 11.Lannon is a salesman.At the start of this month,she agreed with her manager to achieve 300 unit of company product to be sold.her manager also premised to her.If she can achieve this target,the manger will give her 100 bonus.Which one of the followi
10、ngs methods related to the target of 300 units to be sold?A.Overall assessment B.Grading C.Results oriented schemes D.Guided assessment 12.In the appraisal interview,which one of the followings is NOT the communication method according to Maiers theory?A.The tell and sell method B.The tell and liste
11、n method C.The listen and talk method D.Problem solving method 13.Lulu is a marketing staff.She is excited by participation and enjoys the pressure from new projects.When she is in the day release course she is always sleep in the class.According to Honey and Mumford four learning styles theory,whic
12、h one of the followings learning type Lulu belongs to?A.Pragmatists B.Activists C.Reflectors D.Theorist 14.Which one of the following is NOT the Non-verbal communications?A.Gestures B.Speech C.Facial expression D.Posture 15.The term of training is same as development.The term of coaching is same as
13、mentoring.A.True B.False 16.Which one of followings is NOT the factor which can lead the inflation?A.Demand pull factors B.Cost push factors C.Unemployment factors D.Excessive growth in the money supply.17.Pay was assumed to be only important motivating force which one of followings management theor
14、y relate to the above sentences?A.Classical scientific theories B.Human relations school C.Contingency theory D.Style theory 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 18.If the leader is liked and trusted by the group;the tasks of group are clearly defined and the position power of the leade
15、r is high”The leader should adopt the psychologically close manager according to Fiedlers two types of leader theory.A.True B.False 19.Which of the followings relates to the limitation of internal controls?i)Cost-effectiveness ii)Potential for human error of fraud iii)Collusion between employees iv)
16、Control being by-passed by management v)Controls being designed to cope wish routine and not non-routine transitions.A.i)ii)iii)iv)B.i)iii)iv)C.ii)iii)iv)D.Above all 20.IASB is the same as IAASB which issues the IAS and IFRS A.True B.False 21.The following graph relates to a linear programming probl
17、em:The objective is to maximise contribution and the dotted line on the graph depicts this function.There are three constraints which are all of the“less than or equal to”type which are depicted on the graph by the three solid lines labelled(1),(2)and(3).At which of the following intersections is co
18、ntribution maximised?A.Constraints(1)and(2)B.Constraints(2)and(3)C.Constraints(1)and(3)D.Constraint(1)and the x-axis 22.Four vertical lines have been labelled G,H,J and K at different levels of activity on the following profit-volume chart:Which line represents the total contribution at that level o
19、f activity?A.Line G B.Line H C.Line J D.Line K 23.An organisation has the following total costs at three activity levels:Activity level(units)7,000 12,000 15,000 Total cost 204,000 250,000 274,000 Variable cost per unit is constant within this activity range and there is a step up of 10%in the total
20、 fixed costs when the activity level exceeds 11,000 units.What is the total cost at an activity level of 9,000 units?A.220,000 B.224,000 C.227,000 D.234,000 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 4 24.An organisation manufactures and sells a single product which has a variable cost of 24 pe
21、r unit and a contribution to sales ratio of 40%.Total monthly fixed costs are 720,000.What is the monthly breakeven point(in units)?A.18,000 B.20,000 C.30,000 D.45,000 25.The following statements refer to qualities of good information:(i)It should be communicated to the right person.(ii)It should be
22、 accurate before it is used.(iii)It should be understandable by the recipient.Which of the above statements are correct?A.(i)and(ii)only B.(i)and(iii)only C.(ii)and(iii)only D.(i),(ii)and(iii)26.A company has established a marginal costing profit of 72,300.Opening stock was 300 units and closing sto
23、ck is 750 units.The fixed production overhead absorption rate has been calculated as 5/unit.What was the profit under absorption costing?A.67,050 B.70,050 C.74,550 D.77,550 27.Which of the following is correct?A.Quantitative data is numerical information.B.Information can only be extracted from exte
24、rnal sources.C.Operational information gives details of long-term plans only.D.Data is processed information.28.Regression analysis is being used to find the line of best fit(y=a+bx)from five pairs of data.The calculations have produced the following information:_x=129 _y=890 _xy=23,091 _x2=3,433 _y
25、2=29,929 What is the value of a in the equation for the line of best fit(to the nearest whole number)?A.146 B.152 C.210 D.245 9.Which of the following is a feasible value for a correlation coefficient?A.+12 B.+0.9 C.12 D.20 10.A company manufactures one product which it sells for 40 per unit.The pro
26、duct has a contribution to sales ratio of 40%.Monthly total fixed costs are 60,000.At the planned level of activity for next month,the company has a margin of safety of 64,000 expressed in terms of sales value.What is the planned activity level(in units)for next month?A.3,100 B.4,100 C.5,350 D.7,750
27、 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 试题答案：1.【答案】C 2.【答案】D 3.【答案】A 4.【答案】B 5.【答案】D 6.【答案】B 7.【答案】C 8.【答案】C 9.【答案】B 10.【答案】B 11.【答案】C 12.【答案】C 13.【答案】B 14.【答案】B 15.【答案】B 16.【答案】C 17.【答案】A 18.【答案】B 19.【答案】D 20.【答案】B 21.【答案】D 22.【答案】C 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 23.【答
28、案】A 【解析】Variable cost per unit=(274,000 250,000)(15,000 12,000)=8 Total fixed cost at 7000 units=204,000 56,000=148,000 Total cost for 9,000 units=(9,000 x 8)+148,000=220,000 24.【答案】D 【解析】Contribution per unit=(24 060 x 040)=16 Breakeven point=(720,000 16)=45,000 units 25.【答案】D 26.【答案】C 27.【答案】A 28.【答案】A 【解析】b=(5 x 23,091)(129 x 890)(5 x 3,433)(1292)=1231 a=(890 5)(1231 x 129)5=146(nearest whole number)29.【答案】B 30.【答案】C 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。