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2015年ACCA考试科目:F1会计师与企业真题

发表时间:2015-10-10 来源:aimeetao
【编者按】金程网校ACCA考试栏目,为学员分享ACCA考试真题练习,帮助学员通过加强训练,顺利通过2015年ACCA考试科目—F1,更多内容请关注金程网校动态。

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1、(单选)Which combination of demand and supply curves would be appropriate for a firm attempting to increase its profits by increasing its market share?
A. Elastic demand, elastic supply
B. Inelastic demand, inelastic supply
C. Inelastic demand, elastic supply
D. Elastic demand, inelastic supply
 
The correct answer is: Elastic demand, elastic supply
To increase market share requires greater quantities of the firm's products to be both demanded and supplied. To sell more, a firm needs to lower price. For this to be profitable, demand must be elastic. To produce more, supply must also be elastic.
 
2、(单选)All of the following, with one exception, are alternative terms for the same thing.
Which is the exception?
A. Maintenance factor
B. Environmental factor
C. Motivator factor
D. Hygiene factor
 
The correct answer is: Motivator factor
Rationale: Herzberg used the other three terms to describe the same set of factors: the ones that maintain morale but do not positively motivate (maintenance); prevent dissatisfaction but do not promote satisfaction, in the same way that hygiene prevents ill-health but does not promote well-being (hygiene); and that relate to the environment of work rather than to the work itself (environmental). The opposite set of factors is 'motivator' factors in the work itself, which - according to Herzberg - positively create satisfaction and motivation to superior performance.
 
Pitfalls: An exam question may refer to hygiene factors by any one of its three names, so it is worth using this question to check that you know them all!
 
3、(单选)There is a need for co-ordinated information flow between sections and departments in accounting management.
To which of the following should the receivables ledger section give information about overdue debts?
A. The payables ledger section
B. The credit control department
C. Cost accounting staff
D. The cashier

The correct answer is: The credit control department
Rationale: This should be obvious from the context (debts represent goods bought on credit: hence, credit control) - but make sure that you could define the roles of all the other options, if you needed to!

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