ACCAF1考试-会计师与企业（基础阶段）模拟试题(2020-10-11)

发布时间：2020-10-11

哈喽，各位小伙伴，最近备考状态如何啊，现在就来检验下自己近段时间的学习情况吧，今日51题库考试学习网带来ACCAF1考试-会计师与企业（基础阶段）模拟试题练习21，一起来测试一下吧。

21.1 Willy Dewitt-Ornott works in Sales. There is always a sales competition at the year end and the winner is likely to be made team leader. Willy\'s quite certain that he will be able to win and that he will have more responsibility, which he would like. But he would also have to work much longer hours, and he is quite reluctant to do this for family reasons.

If an expectancy equation were used to assess Willy\'s motivation to work hard at the end of the year,

based on the information given, which of the following results would you expect to see?

A Valence would be high, expectancy high, motivation high.

B Valence would be high, expectancy low, motivation low.

C Valence would be around 0, expectancy high, motivation low.

D Valence would be around 0, expectancy high, motivation high.

答案：C

21.2 All of the following, with one exception, are alternative terms for the same thing. Which is the exception?

A Motivator factor

B Hygiene factor

C Environmental factor

D Maintenance factor

答案：A

21.3 Keepham (Hungary) Co offers its employees:

(i) Sensible company policies

(ii) Good salaries and bonuses

(iii) Considerate supervision

(iv) Training programmes

According to Herzberg\'s two-factor theory, which of these things will satisfy employees in such a way as to motivate them to superior effort in the long-term?

A (ii) only

B (iv) only

C (ii) and (iv) only

D (i), (ii), (iii) and (iv)

答案：B

21.4 What term is given, in motivation theory, to the things people value and choose to pursue?

A Goals

B Innate needs

C Satisfaction

答案：A

21.5 Phil T Luker & Son offers its employees a reward package which includes salary and company car. Its factory is safe and clean and rather smart. The work is technically challenging and employees are encouraged to produce innovative solutions to problems.Which of the rewards offered by the firm is a form of intrinsic reward?

A The salary

B The car

C The work

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) Assess the extent to which social responsibility issues could and should affect his decision to move into the

new product area. (8 marks)

正确答案：
(b) Recent corporate scandals have increased the critical awareness of the need for business to operate ethically and in a socially
responsible way. This is seen largely in the context of large firms and their governance but as the Concrete Solutions scenario
shows small owner-managed firms are not immune from taking difficult decisions that have differing and significant impacts
on the firm’s stakeholders and their expectations. Johnson, Scholes and Whittington see corporate social responsibility as
‘concerned with the ways in which an organisation exceeds the minimum obligation to stakeholders specified through
regulation and corporate governance’. They argue it is useful to distinguish between contractual stakeholders including
customers, suppliers and employees, who have a legal relationship with an organisation and community stakeholders – such
as local communities – who do not have the same degree of legal protection as the first group. Clyde’s local community and
its representatives will face a dilemma – jobs v pollution – not an easy choice! Clearly there will be considerable negotiation
between the key stakeholders and Clyde as the owner/manager should act ethically and with integrity in reaching a decisionhaving profound effects for all parties concerned.

The finance director of Blod Co, Uma Thorton, has requested that your firm type the financial statements in the form

to be presented to shareholders at the forthcoming company general meeting. Uma has also commented that the

previous auditors did not use a liability disclaimer in their audit report, and would like more information about the use

of liability disclaimer paragraphs.

Required:

(b) Discuss the ethical issues raised by the request for your firm to type the financial statements of Blod Co.

(3 marks)

正确答案：
(b) It is not uncommon for audit firms to word process and typeset the financial statements of their clients, especially where the
client is a relatively small entity, which may lack the resources and skills to perform. this task. It is not prohibited by ethical
standards.
However, there could be a perceived threat to independence, with risk magnified in the case of Blod Co, which is a listed
company. The auditors could be perceived to be involved with the preparation of the financial statements of a listed client
company, which is prohibited by ethical standards. IFAC’s Code of Ethics for Professional Accountants states that for a listed
client, the audit firm should not be involved with the preparation of financial statements, which would create a self-review
threat so severe that safeguards could not reduce the threat to an acceptable level. Although the typing of financial statements
itself is not prohibited by ethical guidance, the risk is that providing such a service could be perceived to be an element of
the preparation of the financial statements.
It is possible that during the process of typing the financial statements, decisions and judgments would be made. This could
be perceived as making management decisions in relation to the financial statements, a clear breach of independence.
Therefore to eliminate any risk exposure, the prudent decision would be not to type the financial statements, ensuring that
Blod Co appreciates the ethical problems that this would cause.
Tutorial note: This is an area not specifically covered by ethical guides, where different audit firms may have different views
on whether it is acceptable to provide a typing service for the financial statements of their clients. Credit will be awarded for
sensible discussion of the issues raised bearing in mind other options for the audit firm, for example, it could be argued that
it is acceptable to offer the typing service provided that it is performed by people independent of the audit team, and that
the matter has been discussed with the audit committee/those charged with governance

(iii) cheese. (4 marks)

正确答案：
(iii) Cheese
■ Examine the terms of sales to Abingdon Bank – confirm the bank’s legal title (e.g. if GVF were to cease to trade
and so could not exercise buy-back option).
■ Obtain a direct confirmation from the bank of the cost of inventory sold by GVF to Abingdon Bank and the amount
re-purchased as at 30 September 2005 (the net amount being the outstanding loan).
■ Inspect the cheese as at 30 September 2005 (e.g. during the physical inventory count) paying particular attention
to the factors which indicate the age (and strength) of the cheese (e.g. its location or physical appearance).
■ Observe how the cheese is stored – if on steel shelves discuss with GVF’s management whether its net realisable
value has been reduced below cost.
■ Test check, on a sample basis, the costing records supporting the cost of batches of cheese.
■ Confirm that the cost of inventory sold to the bank is included in inventory as at 30 September 2005 and the
nature of the bank security adequately disclosed.
■ Agree the repurchase of cheese which has reached maturity at cost plus 7% per six months to purchase invoices
(or equivalent contracts) and cash book payments.
■ Test check GVF’s inventory-ageing records to production records. Confirm the carrying amount of inventory as at
30 September 2005 that will not be sold until after 30 September 2006, and agree to the amount disclosed in
the notes to inventory as a ‘non-current’ portion.

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