ACCA F1题目

1. The original role of the accounting function was which one of the following? （ ） A Providing management information B Recording financial information C Maintaining financial control D Managing funds efficiently

2. The central bank has announced a 2% increase in interest rates. This decision has the most impact on which department in a large company? （ ） A Marketing B Treasury

C Financial accounting D Production

3. X Co has a financial accountant and a management accountant. Which group of activities would fall within the responsibility of the financial accountant?

（ ） A Payroll, purchase ledger, sales invoicing

B Inventory valuation, budgetary control and variance analysis C Fraud avoidance, segregation of duties, internal review and control D Funds management, risk assessment, project and investment appraisal 4. To whom is the internal auditor primarily accountable? （ ） A The directors of the company B The company as a separate entity C The shareholders of the company D The employees of the company

5. Which one of the following is a DISADVANTAGE of a computerised

accounting system over a manual accounting system? （ ） A A computerised system is more time consuming to operate B The operating costs of a computerised system are higher C The computerised system is more costly to implement D A computerised system is more error prone

6. 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 client’s financial statements are reasonably accurate and free from bias

C To report all financial irregularities to the shareholders of the client D To ensure that all the client’s financial statements are prepared and submitted to the relevant authorities on time

7. Which of the following are substantive tests used for in the context of external audit of financial accounts? （ ） A To establish whether a figure is correct B To investigate why a figure is incorrect

C To investigate whether a figure should be included D To establish why a figure is excluded

8. In order to establish an effective internal control system that will minimise the prospect of fraud, which one of the following should be considered first? （ ） A Recruitment policy and checks on new personnel. B Identification of areas of potential risk.

C Devising of appropriate sanctions for inappropriate behaviour. D Segregation of duties in critical areas

9. The Blake and Mouton managerial grid examines the relationship between ‘concern for production’ and which of the following? （ ） A concern for people B concern for sales C concern for quality D concern for service

10. Jackie leads an established team of six workers. In the last month, two have left to pursue alternative jobs and one has commenced maternity leave. Three new

staff members have joined Jackie’s team. Which one of Tuckman’s group stages will now occur? （ ） A Norming B Forming C Performing D Storming

11. Richard is a valuable member of his team. He is enthusiastic and curious, highly communicative and has a capacity for contacting people and exploring anything new. Which of Belbin’s team roles does Richard fulfil? （ ） A Monitor-evaluator. B Plant

C Resource-investigator D Company worker

12. Which one of the following statements is correct in relation to monetary rewards in accordance with Herzberg’s Two-Factor theory? （ ） A Pay increases are a powerful long-term motivator B Inadequate monetary rewards are a powerful dissatisfier

C Monetary rewards are more important than non-monetary rewards D Pay can never be used as a motivator

13.Which one of the following is a characteristic of a team as opposed to a group? （ ） A Members agree with other members

B Members negotiate personal roles and positions C Members arrive at decisions by consensus D Members’ work in cooperation

14. According to Handy’s ‘shamrock’ organisation model, which one of the following is becoming progressively less important in contemporary organisations? （ ） A The permanent, full-time work force B The part-time temporary work force

C The role of independent sub-contractors D The role of technical support functions

15. In the context of marketing, the ‘four P’s’ are price, place, promotion and __________. Which word correctly completes this sentence? （ ） A Processes B Production C Product

16. A company has advertised for staff who must be at least 1.88 metres tall and have been in continuous full-time employment for at least five years. Which of the following is the legal term for this unlawful practice? （ ） A Direct discrimination B Indirect discrimination C Victimisation D Implied discrimination.

answers：B B A A C B A B A B C B C A C B

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