ACCA考试 F1第三十一章试题练习（4）

发布时间：2020-08-15

备考是一条艰辛而又漫长的旅程，只有掌握了学习方法，才能轻松应对。为了帮助大家更好的备考，下面51题库考试学习网给大家分享一些ACCA考试F1第三十一章试题，备考的小伙伴赶紧来练练手吧。

1.What is a fraud response plan?

A A strategy for preventing and controlling fraud

B A framework of disciplinary rules and sanctions to be applied when fraud is discovered

C A strategy for investigating and dealing with the consequences of suspected or identified fraud

答案：C

2.In which one of the following areas is economic growth most clearly beneficial, as an objective of macro[1] economic policy?

A Employment

B Public services

C Environment

答案：B

3. According to Warren Bennis, which two of the following attributes distinguishes a leader, as opposed to a manager?

(i) Administers and maintains

(ii) Focuses on people

(iii) Innovates

(iv) Focuses on systems

A (i) and (ii)

B (ii) and (iii)

C (iii) and (iv)

D (i) and (iv)

答案：B

4.Comfy Dentiality, a large dental practice, is concerned with the security of its patient records. The manager amends the disciplinary rules of the practice, so that unauthorised disclosure of data by personnel can be made grounds for dismissal. What type of approach to data security does this reflect?

A Correction

B Detection

C Threat avoidance

D Deterrence

答案：D

5. What set of environmental factors is most directly influenced by birth and mortality rates?

A Political

B Economic

C Social

D Technological

答案：C

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下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(b) Paying a dividend of 10c per share (1 mark)

正确答案：
(b) Paying a dividend of 10c per share.
There are insufficient retained earnings to pay a dividend of more than 5c per share.

(b) Determine whether the factoring company’s offer can be recommended on financial grounds. Assume a

working year of 365 days and base your analysis on financial information for 2006. (8 marks)

正确答案：

(ii) Calculate her income tax (IT) and national insurance (NIC) payable for the year of assessment 2006/07.

(4 marks)

正确答案：

 

17 Which of the following statements are correct?

(1) All non-current assets must be depreciated.

(2) If goodwill is revalued, the revaluation surplus appears in the statement of changes in equity.

(3) If a tangible non-current asset is revalued, all tangible assets of the same class should be revalued.

(4) In a company’s published balance sheet, tangible assets and intangible assets must be shown separately.

A 1 and 2

B 2 and 3

C 3 and 4

D 1 and 4

正确答案：C

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