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 ＆ 1958ii） Equal pay Actiii）Rehabilitation of offender Activ）Health and Safety at work 1974v） Employment Act 2002A. i) ii) iii) v)B. i) iii) iv)C. i) ii) iii) iv)D. All above2.A combination of unacceptably high unemployment and unacceptably high inflation is call________. Which one of followings can complete the sentence?A. InflationB. DeflationC. DepressionD. Stagflation3. Which one of the followings is NOT the suitable solution for clearing with balance of payment deficit?A.Depreciation of currencyB. Import quotas and tariffC.Reduce to domestic demandD. Increase to domestic demand4. Inflation can have negative effect on macro-economic.A. TrueB. False5. Fiscal economic policy refer to government use___; ___to influence the aggregate demand .Monetary policy refer to government use___; ___; ___to influence the aggregate demand.A. Taxation, Government spending, Exchange rate, Money supply. Interest rateB. Money supply, Interest rate, Taxation, Government spending, Exchange rate.C. Exchange rate, Interest rate, Government spending, Money supply, TaxationD. Government spending, Money supply, Interest rate, Exchange rate, Taxation6. 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 systemC.Management accounting and cost accounting.D.Financial 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 sure 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-listB.Control totalC.Post-listD.Hush total9. Which one of the following is NOT the purpose of good corporate governance?A.Balance to power of the board of directorsB.Increase to transparent of management informationC.Make sure company emphasis on internal control system.D.Make sure the directors have a high quality career development.10.The member of nomination committee, remuneration committee and audit committee are mainly consisting the majority of non-executive directors.A. TrueB. False11.Which one of the followings is NOT the type of Handy’s four types of culture?A. Power cultureB. Power distanceC. Person cultureD. Role culture12.Which one of the following are components of Mintzberg’s organization configurations.i) Strategic apexii) Middle lineiii) Operating coreiv) Firm infrastructurev) Technology developmentvi) Techno-structureA. i) ii) iii) v)B. i) ii) iii) vi)C. i) iii) v)D. All above13. The informal organization fills the gap left by formal organization.A. TrueB. False14.Which one of the followings is NOT preventive control?A.Check the credit rating before issue the sale orderB.Two signatures required before issue a payment documentC.Preparation of bank reconciliation statementD.Input control such as password and reasonable check.15.Types of system Types of decisionsM I S Un-structuredE S S StructuredD S S Semi-structureO 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 programB. Sorting and short-listing the CandidatesC. Selection interviewD. Job advertisement17. Which one of followings is NOT the characteristic related to informal organization?rmal communicate referred to “grapevine”rmal working style referred to “short-cut”rmal membership referred to “cliques and buddies”rmal 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 careB. ConfidentialityC. ObjectivityD. Independence19. Span of control refers to number of subordinates reporting to their superior.A. TrueB. False20. Scalar chain refers to chain of authority running from the top of the organization hierarchyto the bottom.A. TrueB. False21. Which one of the followings is NOT the factor which can influence the span of control?A. The nature of manager’s work loadB. Time consuming problemsC. The ability of manager’sD. Centralization or decentralization22. Which of the followings factors can shape the culture of an organization?ⅰ) organization founder and his beliefsⅱ) organization history, stories, rituals and norms legitimatizedⅲ) organization’s environmentⅳ) past and preceding management leadershipⅴ) HR policy and staff turnoverA.ⅰ) ⅱ) ⅲ)B.ⅰ) ⅱ) ⅲ) ⅳ)C.ⅰ) ⅱ) ⅴ)D. All above23. Which of the following areas should the UK equal opportunity legislation cover?A. When recruitment and selectionB. When training, promoting and appraisalC. When leaving the organizationD. All above24. The term of bribery is same as grease money.A. TrueB. False25. Which one of the following is NOT the component of primary activities according to Michael Porter’s value chain?A. ProcurementB. In bound logisticC. OperationD. Outbound logistics26.Type of unemploymentDefinitionsReal wage Time to match jobFictional Cycles of economyStructural Industry structure changeCyclical of demand Trade union or minimum wages(Question 26 is not the ACCA paper F1 exam style question, only for knowledge testing purposes)27. Which one of the followings is NOT the function of management according to Fayol’s theory?A. PlanningB. OrganizingC. Co-CoordinatingD. Decision making28. Which one of the following is NOT the feature of Talyor’s scientific management theory?A. Work study techniquesB. Planning and doing were separatedC. Job itself can be a motivating factorD. Job were micro-designed29. Which one of followings is NOT the element in Minizberg’s manager roles theory?A. CommunicationalB. InformationalC. InterpersonalD. Decisional30. Contingency management theory can be defined as "There is no one right way to lead that will fit all situation”.A.TrueB. False试题答案：1. 【答案】A2. 【答案】D3. 【答案】D4. 【答案】B5. 【答案】A6. 【答案】B7. 【答案】C8. 【答案】C9. 【答案】D10. 【答案】A11. 【答案】B12. 【答案】B13. 【答案】B14. 【答案】C15. 【答案】refers to notes16. 【答案】D17. 【答案】D18. 【答案】D19. 【答案】B20. 【答案】A21. 【答案】22. 【答案】D23. 【答案】D24. 【答案】B25. 【答案】A26. 【答案】refers to notes27. 【答案】D28. 【答案】C29. 【答案】A30. 【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。