ACCAF1专业班100道练习题

ZBCTZBCTInternationalFinancialEducationACCAF1FinancialAccounting/FIAFABRevisionQuestions 1.Whichofthefollowingstatementsistrue?A.Limitedcompanystatusmeansthatacompanyisonlyallowedtotradeuptoapredeterminedturnoverlevelinanyoneyear.B.Fororganizationsthathavelimitedcompanystatus,ownershipandcontrolarelegallyseparate.C.Thebenefitofbeingasoletraderisthatyouhavenopersonalliabilityforthedebtsofyourbusiness.D.Ordinarypartnershipsofferthesamebenefitsaslimitedcompaniesbutareusuallyformedbyprofessionalssuchasdoctorsandsolicitors.2.Whichofthefollowinggroupsmaybeconsideredtobestakeholdersintheactivitiesofanuclearpowerstation?(1)Thegovernment(2)Friendsoftheearth(3)Employees(4)LocalresidentsA.(1)(2)and(3)B.(1)(2)(3)and(4)C.(3)onlyD.and(4)only3.Secondarystakeholdersisanothertermforwhichgroupofstakeholders?A.InternalstakeholdersB.ConnectedstakeholdersC.ExternalstakeholdersD.Contractualstakeholders4.ZBCTisabusinesswhichisowedbyitsworkers.Theworkerssharetheprofitsandtheyeachhaveavotehowthebusinessisrun.WhichofthefollowingbestdescribesZBCT?A.PublicsectorB.PrivatesectorC.Not-for-profitD.Co-operative5.Whichofthefollowingisnotalegitimatemethodofinfluencinggovernmentpolicyintheinterestsofabusiness?A.Employinglobbyisttoputtheorganization’scasetoministersorcivilservantsB.Givinglawmakersnon-executivedirectorshipsC.Offerfinancialincentivestopublicofficialtousetheirinfluenceontheorganization’sbehalfD.Attemptingtoinfluencepublicopinion,toputpressureonthelegislativeZBCTZBCTInternationalFinancialEducationACCAF1FinancialAccounting/FIAFABRevisionQuestions agenda6.isananalysisofstatisticsonbirthanddeathrate,agestructuresofpeopleandethnicgroupswithinacommunity.Whichwordcorrectlycompletesthesentence?A.ErgonomicsB.EconomicsC.PsychographicsD.Demographics7.ThestationeryandprintingcompanySunnyCo,hasrecentlyupgradeditscomputersandprinterssothatmoreproductionhasbecomeautomated.Manymiddlemanagerswillnowbemaderedundant.Thisisknownas:A.DownsizingB.DelayeringC.OutsourcingD.Degrading8.Forwhatfunctioninanorganizationwoulddemographicinformationaboutsocialclassbemostrelevant?A.FinanceB.HumanResourcesC.MarketingD.Purchasing9.ZBCTCoisalargetradingcompany.Alexistheadministrationmanagerandisalsoresponsibleforlegalandcompliancefunctions.AmyisresponsibleforaftersalesserviceandharesponsibilityforensuringthatcustomerswhohavepurchasedgoodsfromZBCTCoarefullysatisfied.Sarennadealswithsuppliersandnegotiatesonthepriceandqualityofinventory.Heisalsoresponsibleforidentifyingthemostappropriatesuppliersofplantandmachineryforthefactory.Frankistheinformationtechnologymanagerandisresponsibleforallinformationsystemswithinthecompany.AccordingtoPorter’svaluechain,whichofthemanagersisinvolvedinaprimaryactivityasopposedtoasupportactivity?A.AlexB.AmyC.SarennaD.Frank10.Whatisthelateststageatwhichanewrecruittoacompanyshouldfirstbeissuedwithacopyofthecompany’shealthandsafetypolicyZBCTZBCTInternationalFinancialEducationACCAF1FinancialAccounting/FIAFABRevisionQuestions statement?A.OnacceptingthepositionwiththecompanyB.AsearlyaspossibleafteremploymentC.AfterthefirstfewweeksofemploymentD.Duringthefinalselectioninterview11.Whichofthefollowingisnotanelementoffiscalpolicy?A.GovernmentspendingB.GovernmentborrowingC.TaxationD.Exchangerates12.WhichofthefollowingisassociatedwithanegativePublicSectorNetCashRequirement?A.ThegovernmentisrunningabudgetdeficitB.Thegovernment’sexpenditureexceedsitsincomeC.ThegovernmentisrunningabudgetsurplusD.PublicSectorDebtRepayment(PSDR)ishigh13.taxesarecollectedbytheRevenueauthorityfromanintermediary,whichattemptstopassonthetaxtoconsumersinthepriceofgoods.Whichworecorrectlycompletesthisstatement?A.RegressiveB.ProgressiveC.DirectD.Indirect14.ThecurrencyincountryXistheKronewhilecountryYusestheEuro.CountryYhasrecentlyexperiencedanincreaseinitsexchangeratewithCountryX.whichofthefollowingeffectsislikelytoresultinCountryY?A.AstimulustoexportsinCountryYB.AnincreaseinthecostsofimportsfromCountryXC.ReducingdemandforimportsfromCountyXD.Areducingintherateofcostpushinflation15.Thefollowing,withoneexception,are“protectionistmeasures”ininternationaltrade.Whichistheexception?A.ImportquotasB.HarmonisationoftechnicalstandardsC.CustomsproceduresD.TariffsZBCTZBCTInternationalFinancialEducationACCAF1FinancialAccounting/FIAFABRevisionQuestions 16.Whichofthefollowingorganizationsmightbenefitfromaperiodofhighpriceinflation?A.AnorganizationwhichhasalargenumberoflongtermpayablesB.AnexporterofgoodstoacountrywithrelativelylowinflationC.Asupplierofgoodsinamarketwhereconsumersau=rehighlypricesensitiveandsubstitutegoodsareavailableD.Anorganizationwhichreceivesincomeatafixedamountpredeterminedinalong-termcontract17.Whichofthefollowingisanexampleofcyclicalunemployment?A.TheentryofschoolleaversintothelabourpooleachyearB.Lay-offsamongagriculturallabourersinwinterC.AutomationofticketingservicesintourismD.Recessioninthebuildingindustry18.Asurplusonthebalanceofpaymentsusuallymeansasur