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ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-931.Which of the following organisations might benefit from a period of high price inflation?A An organisation which has a large number of long-term payablesB An exporter of goods to a country with relatively low inflationC A large retailer with a high level of inventory on display and low rate of inventory turnover答案：A2.Which of the following are the goals of macroeconomic policy?1 Encouraging economic growth2 Low unemployment3 Achievement of a balance between exports and imports4 Achieving zero inflationA 1 and 2B 2 and 3C 2, 3 and 4D 1, 2 and 3答案：D3.Which of the following is an example of cyclical unemployment?A The entry of school leavers into the labour pool each yearB Lay-offs among agricultural labourers in winterC Automation of ticketing services in tourismD Recession in the building industry答案：D4. A surplus on the balance of payments usually refers to a surplus or deficit on the____ account.Which word correctly complete this statement?A CurrentB CapitalC Financial答案：A5.Northland, Southland, Eastland and Westland are four countries of Asia. The following economic statistics have beenproduced for the year 2007.Country Northland Southland Eastland WestlandChange in GDP (%) –0.30 +2.51 –0.55 +2.12Balance of payments current account ($m) +5550.83 –350.47 –150.90 +220.39Change in consumer prices (%) +27.50 +15.37 +2.25 +2.15Change in working population employed (%) –4.76 +3.78 +1.76 –8.76Which country experienced stagflation in the relevant period?A NorthlandB SouthlandC EastlandD Westland答案：A6. __________economic growth is determined by supply-side rather than by demand side factors.Which word correctly completes this statement?A ActualB PotentialC National答案：B。
ACCA考试会计师与企业（基础阶段）历年真题精选及详细解析1110-681. Which one of the following assets may be classified as a non-current asset in the financial statements of a business?A A tax refund due next yearB A motor vehicle held for resaleC A computer used in the officeD Cleaning products used to clean the office floors答案：C2. How is the total of the purchases day book posted to the nominal ledger?A Debit purchases, Credit cashB Debit payables control, Credit purchasesC Debit cash, Credit purchasesD Debit purchases, Credit payables control答案：D3. Which one of the following statements about an imprest system of petty cash is correct?A An imprest system for petty cash controls small cash expenditures because a fixed amount is paid into petty cash at the beginning of each period.B The imprest system provides a control over petty cash spending because the amount of cash held in petty cash at any time must be equal to the value of the petty cash vouchers for the period.C An imprest system for petty cash can operate without the need for petty cash vouchers or receipts for spending.D An imprest system for petty cash helps with management of small cash expenditures and reduces the risk of fraud.答案：D4，Which one of the following provides evidence that an item of expenditure on petty cash has been approved or authorised?A Petty cash voucherB Record of the transaction in the petty cash bookC Receipt for the expenseD Transfer of cash from the bank account into petty cash答案：A5. What is the total of the sales day book?A $544B $589C $534D $579答案：A。
ACCA考试财务会计（基础阶段）历年真题精选及详细解析1110-42Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.1 Which of the following involves an offer which may only be accepted by performing an action?A、A collateral contractB、A unilateral contractC、A bilateral contract2 An agency relationship which is made retrospectively is referred to by which of the following terms?A、Agency by estoppelB、Agency by ratificationC、Agency by necessity3 In contract law, the ‘market price rule’ arises in relation to which of the following?A、OfferB 、ConsiderationC、RemotenessD、Mitigation4 In relation to a debenture, which of the following is NOT true?A 、It may be issued at a discountB、Interest on it may be paid from capitalC、It is paid after preference sharesD、It is freely transferable5 Tan writes to Yun stating that he will sell his car to him for ￡10,000. At the same time, Yun writes to Tan stating that he will buy his car for ￡10,000. Which of the following statements applies to this situation?A、There is a binding agreement due to the postal ruleB、There is a collateral contractC、There is neither an agreement nor a contract6 Which of the following statements about contracts of employment is true?A、They can be made either orally or in writingB、They must be made in writingC、They must be evidenced in writing7 Where directors make a false statement of solvency prior to a members’ voluntary liquidation, which of the following have they committed under the relevant legislation?A、A breach of criminal law with criminal penaltiesB、A breach of civil law with criminal penaltiesC、A breach of civil law with civil liabilityD、A breach of both civil and criminal law with liabilities under both8 Which of the following is the consequence when a patient signs a medical consent form before an operation?A、The patient gives up any right of action for any injury sufferedB 、Any action for any injury suffered during the operation is limited to negligenceC 、The level of any potential payment for any injury suffered is reduced9 Where a contract states the sum to be paid in the event of a breach of contract, the stated sum is known as which of the following?A、Unliquidated damagesB、Liquidated damagesC、Specific damagesD、Nominal damages10 Which of the following applies to the concept of enlightened shareholder value?A、It is the price shares can be expected to raise if they were to be soldB、It is the yardstick for assessing the performance of directors’dutiesC、It is the standard of behaviour expected of shareholders in general meetingsAnswer:1 、B2 、B3、D 4 、C 5 、C6、A7、A8 、B9、B10 、B。
ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-951. What is the latest stage at which a new recruit to a company should first be issued with a copy of thecompany\'s health and safety policy statement?A On accepting the position with the companyB As early as possible after employmentC After the first few weeks of employmentD During the final selection interview答案：B2. In Porter\'s five forces model, which of the following would not constitute a \'barrier to entry\'?A Scale economies available to existing competitorsB High capital investment requirementsC Low switching costs in the market答案：C3. Three of the following strategies are closely related. Which is the exception?A DownsizingB DelegatingC DelayeringD Outsourcing答案：B4. Which of the following would be identified as a culturaltrend?A Health and safety legislationB Concern with health and dietC Increasing age of the population答案：B5. For demographic purposes, which of the following is not a variable in the identification of social class?A Income levelB LifestyleC OccupationD Education答案：B6. Which of the following is not an element of fiscal policy?A Government spendingB Government borrowingC TaxationD Exchange rates答案：D7.Which of the following is associated with a negative Public Sector Net Cash Requirement?A The government is running a budget deficit.B The government\'s expenditure exceeds its income.C The government is running a budget surplus.D Public Sector Debt Repayment (PSDR) is high.答案：C。
ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1110-121. Michael has been asked to prepare a presentation for the company directors on good corporate governance. Which one of the following is he likely to exclude from his presentation?A Risk managementB Internal controlsC Maximising shareholder wealthD Accountability to stakeholders答案：C2. Corporate governance is essentially of what significance?A Control systemB Strategic importanceC Risk management答案：B3. Which of the following is a feature of poor corporate governance?A Domination of the board by a single individualB Critical questioning of senior managers by external auditorsC Supervision of staff in key rolesD Lack of focus on short-term profitability答案：A4. The tasks of which body include: monitoring the chief executive officer; formulating strategy; and ensuring that there is effective communication of the strategic plan?A The audit committeeB The Public Oversight BoardC The board of directorsD The nomination committee答案：C5. Which of the following would be included in the principles of Corporate Social Responsibility?(i) Human rights(ii) Employee welfare(iii) Professional ethics(iv) Support for local suppliersA (ii) and (iii) onlyB (i) onlyC (ii), (iii) and (iv) onlyD (i), (ii) and (iv) only答案：D6. Which of the following is subject to the least direct regulation?A Employment protectionB Corporate social responsibilityC Corporate governance答案：B7. In most countries, what is the usual purpose of codes ofpractice on corporate governance?A To establish legally binding requirements to which all companies must adhereB To set down detailed rules to regulate the ways in which companies must operateC To provide guidance on the standards of the best practice that companies should adoptD To provide a comprehensive framework for management and administration答案：C。
ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1109-111. A business can make a profit and yet have a reduction in its bank balance. Which ONE of the following might cause this to happen?A The sale of non-current assets at a lossB The charging of depreciation in the statement of profit or lossC The lengthening of the period of credit given to customersD The lengthening of the period of credit taken from suppliers 答案：C2. The profit made by a business in 20X7 was $35, ,400. The proprietor injected new capital of $10,200 during the year and withdrew a monthly salary of $500.If net assets at the end of 20x7 were $95,100, what was the proprietor\'s capital at the beginning of the year?A $50,000B $55, 500C $63,900D $134,700答案：B3. The profit earned by a business in 20X7 was $72 ,500. The proprietor injected new capital of $8,000 during the year and withdrew goods for his private use which had cost $2,200. If net assets at the beginning of 20X7 were $101,700, what were the closing net assets?A $35,000B $39, 400C $168, 400D $180,000答案：D4. A trader\'s net profit for the year may be computed by using which of the following formulae?A Opening capital + drawings -capital introduced -closing capitalB Closing capital + drawings -capital introduced -opening capitalC Opening capital -drawings + capital introduced -closing capitalD Opening capital -drawings -capital introduced -closing capital答案：B5. Which one of the following can the accounting equation can be rewritten as?A Assets + profit - drawings - liabilities = closing capitalB Assets - liabilities - drawings = opening capital + profitC Assets - liabilities - opening capital + drawings = profitD Assets - profit - drawings = closing capital - liabilities答案：C。
