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

今天51题库考试学习网为大家带来ACCAF1考试-会计师与企业（基础阶段）章节练习题(11)，希望对你们备考有所帮助，备考的小伙伴一起来看看吧。

1. Jeff, Jane and Jaitinder work in different departments in the firm XYZ Co. They are members of the permanent \'staff committee\' which meets on a monthly basis to discuss staff issues such as pensions and benefits. Their purpose is to listen to communication from staff within their department and raise issues on behalf of their department at committee meetings. What is the name given to this type of committee?

A Joint committee

B Task force

C Standing committee

答案：C

2. Josh, Joanne, Ed, and Sue all work for D Co. Josh works in the finance department. Joanne works in the human resources department. Ed is Sue\'s line manager in the purchasing department. Which one of the staff members would be involved with payroll administration?

A Josh

B Joanne

C Ed

D Sue

答案：A

3. Managers Jill and Paul are talking about how to resolve a business problem. Jill suggests that a committee should be formed to discuss the issues. Paul argues that committees are:

(i) Time-consuming and expensive

(ii) They invite a compromise instead of a clear-cut decision Which of these statements is true?

A Both (i) and (ii)

B (i) only

C (ii) only

D Neither statement is true

答案：A

4. Diane carries out routine processing of invoices in the purchasing department of L Co. Joanne is Diane\'s supervisor. Lesley is trying to decide how many staff will be needed if some proposed new technology is implemented. Tracey is considering the new work that L Co will be able to offer and the new markets it could enter, once the new technology is well established. Which member of L Co carries out tactical activities?

A Diane

B Joanne

C Lesley

D Tracey

答案：C

5. Mr Q is manager of a division which is undergoing a business downturn. He tries to shelter the workforce from the effects of downsizing: taking time for consultation, organising counselling and refusing to institute compulsory redundancies. Which one of the following cultural types identified in the Hofstede model is this manager most likely to

represent?

A Low power-distance

B Low masculinity

C Low uncertainty avoidance

D High individuality

答案：B

今天的试题分享到此结束，预祝各位小伙伴顺利通过接下来的ACCA考试，如需查看更多ACCA考试试题，记得关注51题库考试学习网！

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。

(c) Assuming that Joanne registers for value added tax (VAT) with effect from 1 April 2006:

(i) Calculate her income tax (IT) and capital gains tax (CGT) payable for the year of assessment 2005/06.

You are not required to calculate any national insurance liabilities in this sub-part. (6 marks)

正确答案：

 

11 Which of the following statements are correct?

1 A company might make a rights issue if it wished to raise more equity capital.

2 A rights issue might increase the share premium account whereas a bonus issue is likely to reduce it.

3 A bonus issue will reduce the gearing (leverage) ratio of a company.

4 A rights issue will always increase the number of shareholders in a company whereas a bonus issue will not.

A 1 and 2

B 1 and 3

C 2 and 3

D 2 and 4

正确答案：A

21 Which of the following statements about contingent assets and contingent liabilities are correct?

1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable.

2 A contingent liability should be disclosed by note if it is probable that a transfer of economic benefits to settle it

will be required, with no provision being made.

3 No disclosure is required for a contingent liability if it is not probable that a transfer of economic benefits to settle

it will be required.

4 No disclosure is required for either a contingent liability or a contingent asset if the likelihood of a payment or

receipt is remote.

A 1 and 4 only

B 2 and 3 only

C 2, 3 and 4

D 1, 2 and 4

正确答案：A

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