2008 年 ACCA F1-F3 真题: 高顿网校 All Rights Reserved 版权所有 复制必究

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2008 年 ACCA F1-F3 真题

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:

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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.A manufacturing company benchmarks the performance of its accounts receivable department with
that of a leading
credit card company.
What type of benchmarking is the company using?
A Internal benchmarking
B Competitive benchmarking
C Functional benchmarking
D Strategic benchmarking

7.Which of the following BEST describes target costing?


A Setting a cost by subtracting a desired profit margin from a competitive market price
B Setting a price by adding a desired profit margin to a production cost
C Setting a cost for the use in the calculation of variances
D Setting a selling price for the company to aim for in the long run

8.Information relating to two processes (F and G) was as follows:


Process Normal loss as Input Output
% of input (litres) (litres)

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F 8 65,000 58,900
G 5 37,500 35,700
For each process, was there an abnormal loss or an abnormal gain?
Process F Process G
A Abnormal gain Abnormal gain
B Abnormal gain Abnormal loss
C Abnormal loss Abnormal gain
D Abnormal loss Abnormal loss

9.The following budgeted information relates to a manufacturing company for next period:
Units $
Production 14,000 Fixed production costs 63,000
Sales 12,000 Fixed selling costs 12,000
The normal level of activity is 14,000 units per period.
Using absorption costing the profit for next period has been calculated as $36,000.
What would be the profit for next period using marginal costing?
A $25,000
B $27,000
C $45,000
D $47,000

10.A company has a budgeted material cost of $125,000 for the production of 25,000 units per month.
Each unit is
budgeted to use 2 kg of material. The standard cost of material is $2·50 per kg. Actual materials
in the month cost
$136,000 for 27,000 units and 53,000 kg were purchased and used.
What was the adverse material price variance?
A $1,000
B $3,500
C $7,500
D $11,000

11.Which of the following calculates a sole trader’s net profit for a period?
A Closing net assets + drawings – capital introduced – opening net assets

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B Closing net assets – drawings + capital introduced – opening net assets
C Closing net assets – drawings – capital introduced – opening net assets
D Closing net assets + drawings + capital introduced – opening net assets

12.Which of the following explains the imprest system of operating petty cash?
A Weekly expenditure cannot exceed a set amount
B The exact amount of expenditure is reimbursed at intervals to maintain a fixed float
C All expenditure out of the petty cash must be properly authorised
D Regular equal amounts of cash are transferred into petty cash at intervals

13.Which of the following statements are TRUE of limited liability companies?


(1) The company’s exposure to debts and liability is limited
(2) Financial statements must be produced
(3) A company continues to exist regardless of the identity of its owners
A 1 and 2 only
B 1 and 3 only
C 2 and 3 only
D 1, 2 and 3

14.Annie is a sole trader who does not keep full accounting records. The following details relate
to her transactions with
credit customers and suppliers for the year ended 30 June 20X6:
$
Trade receivables, 1 July 20X5 130,000
Trade payables, 1 July 20X5 60,000
Cash received from customers 686,400
Cash paid to suppliers 302,800
Discounts allowed 1,400
Discounts received 2,960
Contra between payables and receivables ledgers 2,000
Trade receivables, 30 June 20X6 181,000
Trade payables, 30 June 20X6 84,000
What figure should appear for purchases in Annie’s income statement for the year ended 30 June
20X6?

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A $325,840
B $330,200
C $331,760
D $327,760

15.Which TWO of the following errors would cause the total of the debit column and the total of
the credit column
of a trial balance not to agree?
(1) A transposition error was made when entering a sales invoice into the sales day book
(2) A cheque received from a customer was credited to cash and correctly recognised in receivables
(3) A purchase of non-current assets was omitted from the accounting records
(4) Rent received was included in the trial balance as a debit balance
A 1 and 2
B 1 and 3
C 2 and 3
D 2 and 4

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