ACCAF1考试-会计师与企业（基础阶段）章节练习(2020-10-10)

发布时间：2020-10-10

各位参加2020年ACCA考试的小伙伴们注意啦！今天51题库考试学习网给各位小伙伴分享ACCAF1考试-会计师与企业（基础阶段）章节练习题(7)，感兴趣的小伙伴赶快来围观哦！

1. (a) Which THREE of the following statements reflect the activities of an NGO?

A They have targets for customer satisfaction

B They are almost always charities

C They are aimed at promoting social, political or environmental change

D They often raise funds through donations

E They are legally constituted organisations with commercial aims

F They are measured in terms of effectiveness and efficiency

(b) What acronym is generally used for performance measurement of an NGO?

A VFM

B ROCE

C PBIT

D SWOT

答案：

(a) C, D and F The description \'NGO\' generally applies to groups whose primary aim is not a commercial one, aimed at promoting social, political or environmental change. NGOs are not necessarily charities, although they tend to raise funds through donations. They are measured in terms of effectiveness and efficiency, rather than customer satisfaction or profit targets.

(b) A NGOs are measured on their effectiveness and efficiency in how they manage their resources – ‘ value for money’

2. Which of the following statements about an organisation chart is not true?

A An organisation chart provides a summary of the structure of a business.

B An organisation chart can improve internal communications within a business.

C An organisation chart can improve employees\' understanding of their role in a business.

D An organisation chart can indicate functional authority but not line authority within a business.

答案：D

3. Which of the following is a correct definition of \'span of control\'?

A The number of employees subordinate in the hierarchy to a given manager

B The number of levels in the hierarchy \'below\' a given manager\'s

C The number of employees directly responsible to a manager

答案：C

4. Which of the following terms is not used by Mintzberg in his description of organisational structure?

A Strategic apex

B Support base

C Technostructure

D Operating core

答案：B

5. Y plc is a growing organisation which has recently diversified into a number of significant new product markets. It has also recently acquired another company in one of its overseas markets.

What would be the most appropriate form of organisation for Y plc?

A Geographical departmentation

B Divisionalisation

C Functional departmentation

答案：B

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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。

5 An organisation’s goals can only be achieved through the efforts of motivated individuals.

Required:

Explain what is meant by the following terms:

(a) Hygiene factors. (8 marks)

正确答案：
5 Overview
Understanding what motivates people is necessary at all levels of management. It is important that professional accountants
understand the relevance of individual motivation. Unless individuals are well managed and motivated they are unlikely to cooperate
to achieve the organisation’s objectives.
Part (a):
(a) Hygiene (or maintenance) factors lead to job dissatisfaction because of the need to avoid unpleasantness. They are so called
because they can in turn be avoided by the use of ‘hygienic’ methods, that is, they can be prevented. Attention to these
hygiene factors prevents dissatisfaction but does not on its own provide motivation.
Hygiene factors (or ‘dissatisfiers’) are concerned with those factors associated with, but not directly a part of, the job itself.
Herzberg suggested that these are mainly salary and the perceived differences with others’ salaries, job security, working
conditions, the level and quality of supervision, organisational policy and administration and the nature of interpersonal
relationships. Resolution of hygiene factors, however, is short term, longer term resolution requires motivator factors.

(ii) Calculate the chargeable gain arising as a consequence of Jan accepting Jumper’s offer. (4 marks)

正确答案：

 

The following information is available for a manufacturing company which produces multiple products:

(i) The product mix ratio

(ii) Contribution to sales ratio for each product

(iii) General fixed costs

(iv) Method of apportioning general fixed costs

Which of the above are required in order to calculate the break-even sales revenue for the company?

A.All of the above

B.(i), (ii) and (iii) only

C.(i), (iii) and (iv) only

D.(ii) and (iii) only

正确答案：B

The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.

(b) Anne is experiencing some tension due to the conflict between her duties and responsibilities as an employee of

Fillmore Pierce and as a qualified professional accountant.

Required:

(i) Compare and contrast her duties and responsibilities in the two roles of employee and professional

accountant. (6 marks)

正确答案：
(b) (i) Contrasting roles
Joint professional and organisational roles are common to most professionals (medical professionals, for example).
Although the roles are rarely in conflict, in most cases it is assumed that any professional’s primary duty is to the public
interest rather than the organisation.
Organisational role
As a member of the staff of Fillmore Pierce, Anne is a part of the hierarchy of an organisation and answerable to her
seniors. This means that under normal circumstances, she should comply with the requirements of her seniors. As an
employee, Anne is ultimately accountable to the principals of the organisation (the partners in an audit firm or the
shareholders in a company), and, she is subject to the cultural norms and reasonable expectations of work-group
membership. It is expected that her behaviour at work will conform. to the social and cultural norms of the organisation
and that she will be efficient and hard working in her job.
Professional role
As an accountant, Anne is obliged to maintain the high professional and ethical standards of her profession. If her
profession is underpinned by an ethical or professional code, she will need to comply with that in full. She needs to
manage herself and co-ordinate her activities so as to meet professional standards. In this, she needs to ensure that she
informs herself in current developments in her field and undertakes continuing professional development as required by
her professional accounting body. She is and will remain accountable to her professional body in terms of continued
registration and professional behaviour. In many cases, this accountability will be more important than an accountability
to a given employer as it is the membership of the professional body that validates Anne’s professional skills.

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