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2016年ACCA(F8)考试模拟题(30)

来源 :中华考试网 2016-02-20

  ALL 50 questions are compulsory and MUST be attempted Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks. 1 Which of the following are substantive tests used in the context of external audit of financial accounts? A To establish whether a figure is correct B To investigate why a figure is incorrect C To assess whether a figure should be included D To determine why a figure is excluded 2 The following are four styles of management identified by Blake and Mouton: 1. Team 2. Middle of the road 3. Country club 4. Authoritarian Which of the following are the most task efficient managerial styles as suggested by Blake and Mouton? A 1 and 3 B 2 and 4 C 1 and 4 D 2 and 3 3 In relation to the management of conflict, which of the following approaches will maximise the prospect of consensus? A Acceptance B Negotiation C Avoidance D Assertiveness 4 Darragh has been appointed to the management team of a professional football club. His role includes coaching, mentoring and counselling young players who have just signed contracts with the club for the first time. The following are his main activities: 1 Helping the young players to settle in during their first week 2 Identifying each player’s key skills and encouraging them to develop new skills 3 Advising the players on addressing personal issues, such as managing their finances 4 Helping the players to anticipate opponents’ reactions Which of the following matches the correct role to carry out in each of the four activities? A 1. Mentor 2. Counsellor 3. Coach 4. Counsellor B 1. Mentor 2. Coach 3. Counsellor 4. Coach C 1. Mentor 2. Coach 3. Counsellor 4. Mentor D 1. Counsellor 2. Mentor 3. Coach 4. Counsellor 5 According to Mendelow which group of stakeholders must companies keep satisfied? A Those with little power and little interest in the company B Those with a high level of power but little interest in the company C Those with little power but a high level of interest in the company D Those with a high level of power and a high level of interest in the company 6 Martin is an experienced and fully trained shipbuilder, based in a western European city. Due to significant economic change in supply and demand conditions for shipbuilding in Martin’s own country, the shipyard he worked for has closed and he was made redundant. There was no other local demand for his skills within his own region and he would have to move to another country to obtain a similar employment, and could only find similar work locally through undertaking at least a year’s retraining in a related engineering field. Which of the following describes the type of unemployment that Martin has been affected by? A Structural unemployment B Cyclical unemployment C Frictional unemployment D Marginal unemployment 7 Which of the following is the MAIN function of marketing? A To maximise sales volume B To identify and anticipate customer needs C To persuade potential consumers to convert latent demand into expenditure D To identify suitable outlets for goods and services supplied

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