2014年12月ACCA考試備考已經(jīng)開始，為了讓大家更好更快地進(jìn)入到復(fù)習(xí)的a1狀態(tài)，高頓網(wǎng)校小編為大家整理了：2011年ACCA F1-F3真題練習(xí)1。
 
　　1.The following government policies can be used to expand or slow down the level of economic activity.
　　1 Taxation
　　2 Public expenditure
　　Which of the following combinations of policy would maximise expansion of the economy?
　　A Increase 1 and increase 2
　　B Increase 1 and reduce 2
　　C Reduce 1 and increase 2
　　D Reduce 1 and reduce 2
　　【參考答案】： C
　　【答案解析】：Increasing taxation leaves individuals with less disposable income for expenditure within the economy thereby slowing economic activity. The same effect is caused by a reduction in government expenditure. Therefore economic activity can be stimulated by reducing taxation and increasing government expenditure.
 
　　2.Neill works as the procurement manager of JL Company, a large services company.
　　Information provided by Neill is most relevant to which of the following elements of the marketing mix?
　　A Physical evidence
　　B Distribution (or place)
　　C Price
　　D Processes
　　【參考答案】： C
　　【答案解析】：Information on purchase costs of finished goods or raw materials is important in establishing the price of a product. In terms of the marketing mix, this information is most relevant to the price element as prices should be set at least to cover cost and give an acceptable level of profit.
 
　　3.Which of the following are features of informal networks?
　　1 They undermine formal structures
　　2 They directly support management objectives
　　3 They develop spontaneously
　　4 They reflect patterns of power and influence
　　A 1 and 4
　　B 2 and 3
　　C 1 and 2
　　D 3 and 4
　　【參考答案】： D
　　【答案解析】：Informal networks neither directly support nor undermine formal authority or management objectives, but they do emerge spontaneously and are often influenced by the patterns of unofficial power and influence within organisations.
 
　　4.Malachi has been asked by his manager to obtain information about ABC Company, which is bidding for a contract offered by Malachi’s company in the near future. The two statements which he will be using as his sources are the statement of financial position (SOFP) and the income statement (IS). The information he is required to obtain is as follows:
　　1: The equity of the company
　　2: Operating costs as a percentage of turnover
　　3: Long-term borrowings
　　4: Liquidity
　　Which of the following correctly matches the above items of information with the financial statements in which they would be found?
　　1. 2. 3. 4
　　A SOFP IS IS SOFP
　　B IS SOFP SOFP IS
　　C IS SOFP IS SOFP
　　D SOFP IS SOFP IS
　　【參考答案】： D
　　【答案解析】：The key correctly matches the information required to the particular financial statement in which they are to be found.
 
　　5.Linh owns a busy restaurant. She has had complaints from regular customers about diners failing to control their noisy and unruly children, which is spoiling their dining experiences.
　　Which of the following courses of action would be regarded as a pluralist solution to this problem?
　　A Setting aside a separate section of the restaurant for families with children
　　B Not accepting bookings from families with children
　　C Advising customers that the restaurant is a family restaurant before they book
　　D Taking no action, assuming that those who complain will always be a minority
　　【參考答案】： A
　　【答案解析】：The pluralist solution is to cater for the needs of more than one stakeholder group without seriously compromising the interests of any individual group. Therefore setting aside a special area for families with children while having an adults only section would achieve this. The other options involve adversely affecting the rights of one or other group of stakeholders in some way.
 
　　高頓網(wǎng)校小編寄語：人都是在跌倒與爬起之間學(xué)會(huì)堅(jiān)強(qiáng)，都是在風(fēng)雨與陽光之間走過成長(zhǎng)的路。

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