ACCA 考试F1第三十二章试题练习（1）

发布时间：2020-08-13

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1.If a team has been functioning for some time, it may grow complacent with its performance, and start to devote more attention to relationship and power issues with in the group. In the group development model, which of the following terms would be used for this stage of the team\\'s development?

A Forming

B Norming

C Dorming

D Storming

答案：C

2. In a typical recruitment and selection process, in what order would the following steps be carried out. Assign each a number in the sequence, from 1 (first) to 5 (last).

(i) Preparing job descriptions

(ii) Selection interviewing

(iii) Reference checking

(iv) Selection testing

(v) Preparing person specifications

A 1(i), 2(ii), 3(iii), 4(iv), 5(v)

B 1(ii), 2(iv), 3(i), 4(iii), 5(iv)

C 1(iii), 2(i), 3(v), 4(ii), 5(iv)

D 1(i), 2(v), 3(ii), 4(iv), 5(iii)

答案：D

3.One of the distinctions between coaching and mentoring is that a______is not usually the immediate superior of the person being helped. Which word correctly completes this sentence?

A Coach

B Mentor

答案：B

4. A popular approach to self development is for employees to reflect on work incidents, and assess whether and how they might adjust their behaviour to gain more successful outcomes in future. On which school of learning theory is this approach based?

A Behaviourist psychology

B Cognitive psychology

C Contingency theory

D Learning styles

答案：B

5.Which two of the following factors establish the independence of an internal auditor?

(i) The auditor\\'s mandatory authority

(ii) The auditor\\'s involvement in the activities being appraised

(iii) The auditor\\'s own professionalism

(iv) The auditor\\'s freedom from accountability

A (i) and (ii)

B (i) and (iii)

C (i) and (iv)

D (ii) and (iv)

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。

(b) Calculate the value of the closing stocks of finished goods at the end of the three-month period, and the value

of cost of sales for the period. (3 marks)

正确答案：
(b) Opening stock of finished goods = ￡69,800
Closing stock of finished goods = 2,000 x 18·66 = ￡37,320
Cost of sales for three-month period = 69,800 + 2,262,380 – 37,320 = ￡2,294,860

(ii) Calculate the minimum target contribution to sales ratio (%) at which ‘Nellie the Elephant’ will be

financially viable, assuming that all other data remain unchanged. (4 marks)

正确答案：

 

6 Ordan received a statement from one of its suppliers, Alta, showing a balance due of $3,980. The amount due

according to the payables ledger account of Alta in Ordan’s records was only $230.

Comparison of the statement and the ledger account revealed the following differences:

1 A cheque sent by Ordan for $270 has not been allowed for in Alta’s statement.

2 Alta has not allowed for goods returned by Ordan $180.

3 Ordan made a contra entry, reducing the amount due to Alta by $3,200, for a balance due from Alta in Ordan’s

receivables ledger. No such entry has been made in Alta’s records.

What difference remains between the two companies’ records after adjusting for these items?

A $460

B $640

C $6,500

D $100

正确答案：D
3,980 – 270 – 180 – 3,200 = 330 : difference 100

(c) Using information from the case, assess THREE risks to the Giant Dam Project. (9 marks)

正确答案：
(c) Assessment of three risks
Disruption and resistance by Stop-the-dam. Stop-the-dam seems very determined to delay and disrupt progress as much as
possible. The impact of its activity can be seen on two levels. It is likely that the tunnelling and other ‘human’ disruption will
cause a short-term delay but the more significant impact is that of exposing the lenders. In terms of probability, the case says
that it ‘would definitely be attempting to resist the Giant Dam Project when it started’ but the probability of exposing the
lenders is a much lower probability event if the syndicate membership is not disclosed.
Impact/hazard: low
Probability/likelihood: high
The risk to progress offered by First Nation can probably be considered to be low impact/hazard but high probability. The case
says that it ‘would be unlikely to disrupt the building of the dam’, meaning low impact/hazard, but that ‘it was highly likely
that they would protest’, meaning a high level of probability that the risk event would occur.
Impact: low
Probability: high
There are financing risks as banks seems to be hesitant when it comes to lending to R&M for the project. Such a risk event,
if realised, would have a high potential for disruption to progress as it may leave R&M with working capital financing
difficulties. The impact would be high because the bank may refuse to grant or extend loans if exposed (subject to existing
contractual terms). It is difficult to estimate the probability. Perhaps there will be a range of attitudes by the lending banks
with some more reticent than others (perhaps making it a ‘medium’ probability event).
Impact: medium to high (depending on the reaction of the bank)
Probability: low to medium (depending on how easy it would be to discover the lender)

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