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2015年ACCA考试F2真题模拟练习(9月6日)

发表时间:2015-09-06 来源:
【编者按】哪里有ACCA考试真题,想要练习真题考生应该去哪里?金程网校ACCA考试专栏为广大考生分享2015年ACCA考试F2科目的真题练习,帮助考生加强训练。

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        Question1.1 (Dec,2003,9)  
        Which of the following would be best described as a short term tactical plan?  
        A  Reviewing cost variances and investigate as appropriate  
        B  Comparing actual market share to budget  
        C  Lowering the selling price by 15%  
        D  Monitoring actual sales to budget    

        Question1.2 (Dec,2002,15)  
        The following statements relate to business objectives:   
        (i) The short-term objectives of an organisation are described in very general terms.  
        (ii) Corporate objectives relate to the organisation as a whole.   
        (iii) It is possible for a division of an organisation to have its own specific objectives.  
        Which of the above are correct?  
        A  (i) and (ii) only  
        B  (i) and (iii) only  
        C  (ii) and (iii) only  
        D  (i), (ii) and (iii)    

        Question1.3 (Dec,2001,23)  
        Which of the following could be carried out by higher level management?  
        (i) making short term decisions   
        (ii) defining the objectives of the business  
        (iii) making long run decisions  
        A  (i), (ii) and (iii)  
        B  (i) and (ii) only  
        C  (i) and (iii) only  
        D  (ii) and (iii) only.    

        Question1.4(Jun,2006,14)  
        The following statements refer to strategic planning:  
        (i) It is concerned with quantifiable and qualitative matters.  
        (ii) It is mainly undertaken by middle management in an organisation. 
        (iii) It is concerned predominantly with the long term. 
        Which of the statements are correct? 
        A  (i) and (ii) only 
        B  (i) and (iii) only 
        C  (ii) and (iii) only 
        D  (i), (ii) and (iii)   

        Question1.5(Dec,2006,5)  
        The following statements refer to qualities of good information:   
        (i) It should be communicated to the right person.  
        (ii) It should always be completely accurate before it is used.  
        (iii)   It should be understandable by the recipient.   
        Which of the above statements are correct?   
        A  (i) and (ii) only  
        B  (i) and (iii) only  
        C  (ii) and (iii) only 
        D  (i), (ii) and (iii)     

        Question1.6(Jun,2003,3)  
        Which of the following is correct?  
        A   Qualitative data is numerical information only.  
        B   Information can only be extracted from external sources. 
        C   Operational information gives details of long-term plans only. 
        D   Data can be either discrete or continuous.   

        附:ACCA报名条件
        报名注册ACCA考试学员,具备以下条件之一即可:
        (1) 凡具有教育部承认的大专以上学历,即可报名成为ACCA的正式学员;
        (2) 教育部认可的高等院校在校生,顺利完成大一的全部课程考试(没有挂科),即可报名成为ACCA的正式学员;
        (3) 未符合1、2项报名资格的申请者,也可以先申请参加FIA(Foundations in Accountancy)基础财务资格考试。

        小编祝愿大家取得优异的ACCA考试成绩,更多ACCA考试费用、报名时间等问题请及时关注金程网校ACCA考试专栏。

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