ACCA AB(F1) Accountant in Business (AB) 知识框架图 干货系列 I 原创首发

ACCA国内考点上海考点地址：I987 上海东北上海兰生大酒店，杨浦区曲阳路1000号I997 上海西南好望角大饭店，肇嘉浜路500号；青松城大酒店，肇嘉浜路777号I844 上海浦东通茂大酒店，上海松林路357号（源深路，浦电路口）北京考点地址：I998北京广播电视大学（原I998考点为北京语言大学，自2012年6月起变更为本考点）北京市海淀区大钟寺东路5号I837对外经济贸易大学北京朝阳区惠新东街10号I866北京市教育考试指导中心北京市安定门外外馆东街23号I900长沙考点地址：长沙市石佳冲路109号湖南大学北校区网络学院北栋3楼I803成都考点地址：皇冠假日酒店成都市总府街31号I992大连考点地址：大连市中山区五五路14号大连园酒店1楼2011年地址改为：辽宁师范大学南院，外语楼I996广州考点地址：广州市白云大道北2号广东外语外贸大学云山A座I912南京考点地址（浦口校区）：南京审计学院，南京市浦口雨山西路86号I877南京考点地址（莫愁校区）：南京审计学院，南京市建邺区北圩路77号I995深圳考点地址：深圳市华强北路赛格科技园4栋11楼I994天津考点地址：天津财经大学，天津市珠江路25号I993武汉考点地址：中南财经政法大学，武汉市洪山区南湖南路1号中南财经政法大学I827西安考点地址：西安交通大学，西安市咸宁西路28号管理学院大楼I831厦门考点地址：厦门市思明南路422号厦门大学囊萤楼一楼I847无锡考点地址：无锡运河大酒店，无锡市湖滨路7号运河大酒店I856山东考点地址：山东省工会管理干部学院，济南市桑园路60号I854杭州考点地址：浙江财经学院，杭州市下沙区学源街18号浙江财经学院会计学院楼I855南昌考点地址：江西财经大学蛟桥校区，南昌市昌北经济开发区双港东大道I881沈阳考点地址：辽宁省沈阳市大东区望花南街21号沈阳大学*S861 哈尔滨考点地址：哈尔滨师范大学恒星学院，哈尔滨市利民开发区恒星路1号2号楼207室*S874 南宁考点地址：广西省南宁市明秀西路100号，广西财经学院，图书馆一楼*S828/1 青岛考点地址：青岛市宁夏路308号青岛大学国际学术交流中心求实厅河南省郑州市特殊考点地址（2012年6月考季）：河南财经政法大学（新校区）河南省郑州市金水东路编辑本段获取ACCA会员资格ACCA在英国、欧洲及许多主要国家为法定之会计师资格，其会员可成为执业会计师，会计师事务所合伙人。

ACCAAB(F1)AccountantinBusiness(AB)知识框架图干货系列I原创首发ACCA AB（F1）Accountant in Business (AB)知识框架图干货系列I原创首发
苦读BPP而不知框架
苦练BPP而不知为啥
经典框架治不懂遗忘
经典框架聊重点难点
猛药使用说明书：
1.此框架为F1思维导图，帮助梳理思路，整合考点，知识点并未充分展开。

2.F1作为ACCA中的第一门课，其知识量和广度为世人所称道。

4.掌握框架，理解会计师在商业活动中的地位，作用和功能是F1的核心5.嗑药须谨慎。

基础课件和淬炼课件搭配效果更加好。

目录大纲
Part A
1.XXX
Part B
1.Business n。

XXX C
1.The role of accounting
2.Control。

security and audit
3.Identifying and preventing fraud
Part D
1.Leading and Management People
2.Recruitment and n
3.Diversity and equal opportunities
4.Individuals。

groups and teams
5.Motivating individuals and groups
6.Training and development
7.Performance appraisal
Part E。

ACCA F1 AB Accountant in Business (AB) 考试：The Marketing Mix1. ProductThis element of the marketing mix considers thetechnical features, benefits and limitations of theproduct or products offered by the business.Depending on the nature of the business, productscan be physical goods or services.2. PriceThis refers not only to the price of the product, but toall costs related to the purchase. It may be expressedin monetary terms, a rate of interest, costs, fees, or acombination of all these elements. The price may be aone-off payment, or a series of payments over time. Itmay be subject to time limits (such as a special dealfor a limited period). It may also be conditional onpurchasing other products, or a minimum ‘lock in’period, such as a mobile telephone contract with aminimum duration.3. PromotionPromotion refers to all activities that are intended to inform the customer and influence the purchasing decision. The range of promotional media deployed by an organisation is sometimes referred to as the promotional mix. This includes:•■ advertising•■ direct selling, such as face-to-face interactions and telephone or online sales•■ publ ic relations•■ merchandising•■ sponsorship.4. PlaceThis refers to all activities related to moving the product from the producer to the consumer. It is concerned with distribution through the producer’s channels to market. Distribution may involve physically moving the product to the consumer, or to intermediaries who take responsibility for different stages of distribution, such as agents and wholesalers. In retail industries, distribution was once only concerned with transferring goods from the point of production to the point of sale, but the logistics have now changed as more companies embrace online orders and home delivery alongside (and, in some cases, instead of) their stores.5. PeopleThis component of the marketing mix is especiallyimportant:■ when goods offered are considered to behomogeneous by customers■ for services, which are intangible and thereforehave to be differentiated in an effective manner.6. ProcessesProcesses are vitally important when they can impact on the effectiveness of delivering benefits to the customer. Automation and the linking of processes have parts to play here. Successful businesses capitalise on the use of technology to undertake tasks that are performed better by machines than people, while at the same time asking their people to fulfil roles that only people do well.。

ACCA F1 AB Accountant in Business (AB) 知识点（part1）ACCA F1 知识点（part1）part A：1）Organization：Social arrangementCollective goalsControlled performanceBoundaryTypes:Profit or notOwnershipLegal statusCharacteristics：Systems and produresSpecialiseA variety of objectivesInputs outputsSynergyValue for money（NFPO）EconomicEfficiencyEffectiveness2）stakeholder：Stakeholders are those individuals or groups that, potentially, have an interest in what the organization does.Types:Inputs(shareholders,creditors,suppliers)Company(employees,managers/directors)Outputs(customers)Primary stakeholder:Internal(manmgement&employees)Conected(shareholders,financiers,suppliers,customer)Secondary stakeholder:External(government,the community,pressure goods)3）Microeconomics：Microeconomics focuses on how the individual parts (包括某个消费者、企业以及产业) of an economy make decisions about how to allocate scarce resources (稀缺资源的分配问题)4）Legal status：Sole trader-Business alonePatnershipLimited companies5)Mendelow's martix:Low power & Low interest : Minimal effortHigh power & Low interest : Keep satiesfiedLow power & High interest : Keep informedHige power & High interest : Key players6)PED:需求的价格弹性，需求对于价格变动的反映程度IED:需求的收入弹性，需求对于收入变动的反应程度CED：需求的交叉弹性，一种商品对于另一种商品的价格变动的反映程度，主要针对互补/替代品的分析7) Equilibrium price: 均衡价格The equilibrium price is the price where the market supply equals the market demand即：Supply=Demand时对应的价格8) Macroeconomics : 宏观经济学the aggregated effect of the decisions of individual economic units只有在宏观经济学中，才会看到aggregate (总数的) 这个词9) Stagflation: 滞涨Stagnation (经济停滞) + inflation (通货膨胀)High unemployment, high inflation, low economic growth10) Surplus and deficit: 盈余与赤字Surplus:盈余/顺差，在国际收支平衡中，是 export > import,在政府预算中（budget），是income>expenditureDeficit:赤字/逆差，在国际收支平衡中，是export < import,在政府预算中（budget），是income<expenditure11) Utility & marginal utility: 效用和边际效用Utility : the pleasure or satisfaction or benefit derived by a person from the consumption of goods.即通过消费商品带来的满足感。

acca一共要考几门课
ACCA一共15门课程共分为两个阶段，分别是F阶段和P阶段，其中又分为几个部分，F1-F3属于知识课程部分，F4-F9属于技能课程部分，SBL-SBR属于核心课程部分，P4-P7(选修两门)属于选修课程部分。

考生只需通过13门考试即可。

考试的具体课程：
基础阶段课程：
知识课程(共3门)
F1 Accountant in Business商业会计
F2 Management Accounting管理会计
F3 Financial Accounting财务会计
技能课程(共6门)
F4 Corporate and Business Law(CHN)公司法与商法
F5 Performance Management业绩管理
F6 Taxation(CHN)税法
F7 Financial Reporting财务报告
F8 Audit and Assurance审计与认证
F9 Financial Management财务管理
专业阶段：核心课程
SBL战略商业领袖Strategic Business Leader
SBL战略商业报告Strategic Business Reporting
选修课程(任选其中2门)
P4 Advanced Financial Management高级财务管理
P5 Advanced Performance Management高级业绩管理
P6 Advanced Taxation高级税法
P7 Advanced Audit and Assurance高级审计和认证
急速通关计划 ACCA全球私播课大学生雇主直通车计划周末面授班寒暑假冲刺班其他课程。

acca科目分类## ACCA科目分类ACCA（特许公认会计师）是全球范围内最广泛接受和认可的专业会计资格之一。

ACCA的课程设置旨在培养学生全面的会计和财务管理技能，帮助他们在职业生涯中取得成功。

ACCA的考试科目可以分为三个层级：基础阶段、专业阶段和专业模块。

### 基础阶段基础阶段是ACCA资格考试的起点，它包含了13门科目。

这些科目旨在为学生提供扎实的会计和财务管理知识基础。

以下是基础阶段的科目分类：1. **FAB：会计理论和商业知识**（Foundations in Accountancy: Accountant in Business）：本科目旨在帮助学生了解商业环境中的会计职能，以及会计对组织运营的影响。

2. **FFA：财务会计**（Foundations in Accountancy: Foundations in Financial Accounting）：学生将学习财务会计的基本原则和技巧，以及如何准确地记录和报告财务信息。

3. **FAU：管理会计**（Foundations in Accountancy: Foundations in Management Accounting）：本科目将重点介绍管理会计的概念和技术，帮助学生了解和应用成本、预算和决策支持等方面的知识。

4. **FTX：征税**（Foundations in Accountancy: Foundations in Taxation）：学生将了解个人和企业税务的基本原理，包括申报税收、计算税款和税务规划等。

5. **FFM：财务管理**（Foundations in Accountancy: Foundations in Financial Management）：本科目将引导学生掌握财务管理的基本概念，包括投资决策、资金管理和风险管理等。

6. **FAF：审计与保证**（Foundations in Accountancy: Foundations in Audit and Assurance）：学生将学习审计和保证的基本原理和程序，以及如何评估和报告审计结果。

揭秘| ACCA科目AB (F1) 之庐山真面目NO.1AB（F1）全称中文全称：会计师与企业英文全称：A c c o u n t a n t i nB u s i n e s s(A B)NO.2AB（F1）简介A B(F1)是A C C A考试体系中的第一门，主要介绍的是现代商业企业及其所处环境，会计师在企业中的角色，以及会计师的职业道德与社会责任等内容。

A B是A C C A考试的第一门，为整个A C C A的学习打下一个良好的基础。

A B这门课的内容涉及面较广泛，其中包括组织行为学，人力资源管理，会计和审计，组织结构，组织文化，领导理论，激励理论和绩效考评等。

另外，A B还涉及到经济学，市场学，战略管理，职业道德，信息管理等内容。

通过AB（F1）的学习，学生应当掌握的主要知识：1、商业组织及其利益相关者与环境;2、商业组织的结构、作用和内部治理;3、会计与财务报告体系、控制与合规;4、领导和管理个人与团队;5、会计师的职业道德;6、个人效率和沟通。

NO.3AB（F1）题型2个小时考试时间，共46个单选，6个多任务题。

NO.4AB（F1）考试日期预约成功后，可以随时报名参加机考。

NO.5AB（F1）知识框架NO.6AB（F1）考点梳理01Part AB u s i n e s s o r g a n i z a t i o n a l a n d t y p e s o f o r g a n i z a t i o n，主要考点为企业组织的定义、商业模型、企业文化、非正式组织、企业部门职能和利益相关者等等。

这部分是F1的基础内容，着重给考生们介绍了整个企业组织的架构，帮助考生了解组织结构。

02Part BT h e b u s i n e s s e n v i r o n m e n t，主要考查内容是企业环境，其中包括企业的内部环境和外部环境，以及外部环境的变化对企业的影响。

外部环境是历年考试的重点难点，知识点偏重于对宏观环境和微观环境的理解。

Accountant in BusinessMock ExaminationSECTION AALL 46 questions are compulsory and MUST be attempted1. Which of the following is a responsibility of a mentor? A. To show a trainee how to perform tasks B. To be a role model for an employeeC. To help others to explore their own problems(1 mark)2. ........................................ taxes are collected by the Revenue authority from a business, which attempts to pass on the tax to consumers in the price of goods. Which word correctly completes this statement? A. Progressive B. Direct C. Indirect(1 mark)3. The finance director of JLX Co is an ACCA member. He has been asked to pay a bribe to secure a contract in a country in which bribery is commonplace. Which of the following statement is correct?A. The bribe is unacceptable because a professional accountant should not behave in an unethical wayB. The bribe should be paid because it is in the interests of the companyC. The bribe is acceptable because it is normal business practice in the country(1 mark)4. Charles, an accountant, suspects Lin, a client, of money laundering. By warning Lin that he intends making a report to the appropriate authority, Charles is committing an offence. Is the statement true or false? A. FALSE B. TRUE(1 mark)5. Which TWO of the following are characteristics of a relativist approach to ethics? A. What is right in one situation may not be right in another B. Ethics are linked to cultural beliefsC. There is a set of moral rules which are always right(1 mark)6. The meaning of a message can be lost at the coding and decoding stages. What is the name given to this process? A. Distortion B. Noise C. Feedback(1 mark)高顿财经A CC A7. Non-executive directors should have no business, financial or other connection with the company, apart from fees and shareholdings.Is this statement true or false? A. TRUE B. FALSE(1 mark)8. Which of the following brings together individuals with different competencies and specialisms? A. Functional teams B. Virtual teamsC. Multi-disciplinary teams(1 mark)9. In the context of data security controls, ........................................ are records showing who has accessed a computer system and what operations he or she has performed. Which word or phrase correctly completes this definition? A. Passwords B. Audit trails C. Archives(1 mark)10. Which of the following are responsible for taking positive steps to detect and prevent fraud in a company? A. The external auditors B. The executive directors C. The shareholders(1 mark)11. Positive discrimination is the process of taking active steps to encourage people from disadvantaged groups to apply for jobs and training and to compete for vacancies. Is the above statement true or false? A. TRUE B. FALSE(1 mark)12. Do personal development plans incorporate a wide set of developmental opportunities? A. Yes B. No(1 mark)13. The executives of BBB Company have observed that their colleagues in country A are aggressive in the pursuit of their targets, highly competitive with one another and focused on the material rewards of their work. By contrast, their colleagues in country B are more team orientated, protective of one another and focused on achieving goals to the mutual benefit of all.These observations relate to which of Hofstede ’s cultural dimensions? A. Power-distanceB. Uncertainty-avoidanceC. Masculinity-femininity(1 mark)高顿财经A CC A14. What is the term given to a method of fraud in the accounts receivable area, by which cash or cheque receipts are stolen, and the theft concealed by setting subsequent receipts against the outstanding debt? A. CollusionB. MisrepresentationC. Teeming and lading(1 mark)15. Job evaluation puts a relative value on jobs primarily on the basis of which of the following factors? A. EquityB. Job contentC. Market rates of pay(1 mark)16. Which of the following is not a purpose of performance appraisal? A. Job evaluationB. Identification of training needsC. Succession planning(1 mark)17. A company has advertised for staff who must be at least 1·88 metres tall and have been in continuous full-time employment for at least five years.Which of the following is the legal term for this practice? A. Indirect discrimination B. Direct discrimination C. VictimisationD. Implied discrimination(2 mark)18. Which of the following organisations would be best able to adopt a wide span of control in its structure? A. A factory in which many workers are employed to carry out homogeneous tasks B. A university offering degree programmes in all arts and science disciplinesC. A call centre in which multi-skilled workers are employed to carry out a wide variety of tasksD. A hospital offering general care, outpatient services and accident and emergency services(2 mark)19. Janet is a member of a project group. She is highly knowledgeable and considered by her colleagues to be rather intellectual and strategic in her approach. Janet demonstrates great intuition when dealing with problems sometimes adopting unorthodox but effective methods. However some of the team regard her as detached and uncommunicative, and she can sometimes disregard practical details without explanation. According to Belbin's team roles theory Janet is an example of which of the following? A. PlantB. Monitor-evaluatorC. Resource investigatorD. Shaper(2 mark)20. Which TWO of the following are examples of connected stakeholders? A. Executive directors B. Employees C. LendersD. Shareholders(2 mark)高顿财经A CC A21. The research and development (R & D) function of a business: (i) is primarily concerned with market research(ii) can improve existing products as well as developing completely new products(iii) has been less important for firms manufacturing computers to meet an industry standard than for those firms developing the next generation of computers(iv) is always undertaken under contract by specialist external consultancies Which of the above statements are correct? A. (i) and (ii) only B. (ii) and (iii) only C. (i), (iii) and (iv) only D. (ii) and (iv) only(2 mark)22. Which of the following supports the marketing function by analysing and projecting the costs and revenues of a new product and assessing the overall implications of introducing the product for the organisation? A. Financial controller B. Financial accountant C. Management accountant D. Treasury manager(2 mark)23. Which of the following should take place first when implementing a performance appraisal system? A. Setting the criteria for assessmentB. Agreeing on how performance and rewards will be linkedC. Deciding on a common approach to appraisal interviewsD. Training managers in effective interpersonal skills to be used in appraisal interviews(2 mark)24. Frida has attended a personal development programme on which she participated in an exercise based on the Blake and Mouton managerial grid. One conclusion of the exercise is that she demonstrates a '5.5' leadership style.What does the outcome of the exercise demonstrate?A. Frida is a team player and achieves a high level of harmony in the working group sometimes at the expenseof achieving resultsB. Frida balances the need to get the job done with the need to maintain the teamC. Frida optimises the effectiveness of her team by achieving the highest level of morale and taskaccomplishmentD. Frida is entirely focused on getting the job done and pays minimal attention to team maintenance needs(2 mark)25. Which of the following statements is correct in relation to the informal organisation?A. Communications through the informal organisation will always be slower than through formalcommunication channelsB. Rumours do not circulate through the informal organisationC. The informal organisation has only a negative effect on the organisation and its objectivesD. Individuals may communicate horizontally more effectively through the informal organization(2 mark)高顿财经A CC A26. BCD Co is a large trading company. Steve is the administration manager and is also responsible for legal and compliance functions. Sheila is responsible for after sales service and has responsibility for ensuring that customers who have purchased goods from BCD Co are fully satisfied. Sunny deals with suppliers and negotiates on the price and quality of inventory. He is also responsible for identifying the most appropriate suppliers of plant and machinery for the factory. Sam is the information technology manager and is responsible for all information systems within the company.According to Porter’s value chain, which of the managers is involved in a primary activity as opposed to a support activity? A. Steve B. Sheila C. Sunny D. Sam(2 mark)27. Which of the following are ‘on the job’ training methods? (i) Day-release (ii) Job rotation (iii) Coaching(iv) Temporary promotion A. Method (iii) onlyB. Methods (i) and (iii) onlyC. Methods (ii), (iii) and (iv) onlyD. Methods (i), (ii), (iii) and (iv)(2 mark)28. 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(2 mark)29. Which of the following is not a technique of scientific management or Taylorism? A. Micro-design of jobsB. Work study techniques to establish efficient methodsC. Multi-skilled team workingD. Financial incentives(2 mark)高顿财经A CC A30. The finance director of a company is concerned that the company will not have sufficient cash available at the end of the month to pay the staff's wages unless he arranges an overdraft with the bank.Which of the following will be most useful to the finance director in working out whether he needs to arrange the overdraft?A. The most recent statement of profit or lossB. The statement of financial position at the end of the previous monthC. The current month's cash flow forecastD. The variance reports from the end of the previous month(2 mark)31. A government has forecast the following future trends. Which TWO of these are social and demographic trends?A. Increased demand for organic and environmentally friendly productsB. Significant increases in single person householdsC. Increased revenues from personal taxationD. Rapid increases in household incomes(2 mark)32. Peter is a newly appointed chief executive officer of a health organization. He finds that financial resources are insufficient meet demand for health care.Which of the following courses of action is the MOST appropriate in Peter ’s position?A. Establish a system which determines health care priorities and delivers health care according to thesepriorities within budgetB. Ignore the financial restrictions and continue to treat all patients according to needC. Treat all patients until financial resources are exhausted and then cease to provide health careD. Report information to a local newspaper and ask them to petition for increased resources(2 mark)33. Which TWO of the following are performed by procurement department in a business? A. Obtaining price quotationsB. Authorising customers ’ credit limitsC. Producing sales ordersD. Producing purchase orders(2 mark)34. Arthur, Brian, Carol, and Diane all work in the finance department of TBC Co. Arthur is responsible for maintaining the cash book, Brian prepares monthly budgets, Carol monitors internal control systems and Diane manages surplus funds.Which member of staff has a financial accounting role? A. Diane B. Arthur C. Brian D. Carol(2 mark)35. In relation to Maslow ’s hierarchy of needs, in which order are the following needs fulfilled? (1) Esteem (2) Safety (3) Social A. 1,2,3 B. 2,1,3 C. 2,3,1 D. 3,1,2高顿财经A CC A(2 mark)36. Which of the following describes the agency relationship in business? A. Stakeholders are the agents of managersB. Managers must accept the objectives set by stakeholdersC. Managers must consider the view of stakeholders when setting objectivesD. Stakeholders have no influence over business objectives(2 mark)37. Which TWO of the following statements are true? A. A manager should prioritise tasks B. Job analysis aids good managementC. Delegation is a sign of weak managementD. All goals must be expressed as quantities(2 mark)38. An organization has many layers, a narrow span of control and there is a presumption of logic and rationality. The organization is very large and operates in a stable competitive and regulatory environment. People and processes within the organization operate strictly by well established rules and procedures. Which cultural type of organization is being described in the above statement? A. Person culture B. Role culture C. Task culture D. Power culture(2 mark)39. Which of the following is a disadvantage of a large panel or selection board interview compared to individual or one-to-one interviews?A. A number of people see the candidate at one sittingB. Specialists can ask a questions about technical areas of the workC. Questions tend to be more varied and more randomD. There is less opportunity for personal rapport with the candidate(2 mark)40. Which TWO of the following are recommended as best practice with regard to remuneration committees? A. They should be staffed by executive directors who know about the day running of the business B. They should have no related interests other than as shareholdersC. They should determine specific remuneration package as well as general policy(2 mark)41. The currency in country X is the Krone while country Y uses the Euro. Country Y has recently experienced an increase in its exchange rate with Country X. Which of the following effects is likely to result in Country Y? A A stimulus to exports in Country YB An increase in the costs of imports from Country XC Reducing demand for imports from Country XD A reduction in the rate of cost push inflation(2 mark)高顿财经A CC A42. Which one of the following would cause the supply curve for a good to shift to the right (outwards from the origin)?A A fall in the price of the goodB An increase in the demand for the goodC A fall in production costs of the goodD The imposition of a minimum price(2 mark)43. If the absolute value of the price elasticity of demand for dry white wine is greater than one, a decrease in the price of all wine would result in:A A more than proportional decrease in the quantity of dry white wine purchasedB A less than proportional decrease in the quantity of dry white wine purchasedC A less than proportional increase in the quantity of dry white wine purchasedD A more than proportional increase in the quantity of dry white wine purchased(2 mark)44. Which of the following terms is not used by Mintzberg in his description of organisational structure? A Strategic apex B Support base C Technostructure D Operating core(2 mark)45. Some controls are provided automatically by the system and cannot be by-passed, ignored or overridden: for example, having to input a password to enter a computer system. These are classified as........................................ controls.Which term correctly completes this statement? A Detect B MandatedC Non-discretionaryD Administrative(2 mark)46. You have been asked to work on a major investment decision that your company will be making, and discover that your brother-in-law is the managing director of a firm that may benefit from the outcome of the decision. You have no intention of allowing this to influence the advice you give your firm, and you know that your brother-in-law will not try to influence you in any way.What professional quality would make you consider handing this task to a colleague, or otherwise raising questions with your superiors? A Scepticism B AccountabilityC Independence of mindD Independence in appearance(2 mark)高顿财经A CC ASECTION BALL SIX questions are compulsory and MUST be attempted1. The following diagrams represent changes in supply and demand conditions.Diagram A Diagram BDiagram C Diagram D(i)An increase in the costs of factors of production (ii)An increase in the prices of substitute goods(iii)The introduction of a new, more efficient production process(iv)A reduction in incomes of purchasers of the good(b) Indicate which TWO of the following statements are correct.A. If the demand for a product is perfectly elastic, the demand curve is verticalB. An illegal or unofficial market for goods is usually a consequence of an artificially imposed minimum priceC. In the long run, the supply curve is horizontalD. The supply curve for a product is the upward sloping section of the average cost curveE. A change in the price of a product causes a move along the demand curve(2 marks)2. YRT Co is a firm of external auditors which has Company W, Company X, Company Y and Company Z among its audit clients.Company W is currently being sued by one of its suppliers. YRT Co has offered legal services and will defend them in this legal case.The audit partner of Company X has been a member of the external audit team for the past 15 years and has good relationships with the senior management of Company X.The financial controller of Company Y is the daughter of the audit manager from YRT Co.高财CC ACompany Z does not have an experienced financial department and so YRT Co helps to prepare the financial statements of Company Z in advance of the external audit. The following are types of conflicts of interest: A Familiarity threat B Advocacy threat C Self-review threat D Self-interest threat(a) In the case of each of the following clients, which of the above conflicts of interest exists? (i) Company W (ii) Company X (iii) Company Y (iv) Company Z(2 marks)(b) Which of the following would give rise to a threat of intimidation? A Litigation against the external auditor by an audit client B Provision of taxation services as well as audit services C An audit partner is on the board of a client(1 mark)(c) Ethics are a set of that guide behaviour. Which of the following correctly fills the blank? A Legal guidelines B Moral principlesC Professional regulations(1 mark)3. Axel, Bo, Corey and Dagmar work in the finance department of Kett Co.Axel is responsible for summarising confirmed financial information from the nominal ledger and bringing it together to identify annual totals for revenue, expenditure and capital items in order to present finalised accounting information for circulation to shareholders. All of the figures have been checked for accuracy.Bo deals with hundreds of items of income and expenditure each day. Her job is to check the accuracy of the figures if there is any doubt about this. One time consuming aspect of her work is to decide how many sundry items are to be categorised for accounting purposes. This is because those who submit the figures sometimes provide unclear explanations, or no explanations at all, in respect of the income generated or expenditure incurred.Corey is a data input clerk who processes several thousand vouchers each day in order to put them into the accounting system.Dagmar deals with overdue accounts receivable and has to deal with reports from the sales department, categorising each client according to whether they can or cannot receive credit in the future. In serious cases he must decide whether they should be handed to external debt collection agencies.For each of the following functions identify which of the individuals are performing them.(4 marks)高顿财经A CC A. A: Recording financialinformationB: Codifying and processing financial informationC:Preparing financialstatementsAxelBoCoreyDagmar4. Here are four short references to the function of management:A There are essentially five functions of management that apply to any organisationB Individual and group behaviour at work is a major factor in productivity.C Management is the development of a true science of work.D The manager of a business has one basic function – economic performance. Required:(a) Identify the description above which is associated with each of the following theorists, by selecting A, B, C, D or None.(i) Peter Drucker (ii) Elton Mayo(iii) Henry Mintzberg (iv) F W TaylorNote: The total marks will be split equally between each part. (2 marks)(b) Below are listed five functions of management. A Planning B Organising C Managing D Monitoring E Motivating Required:Write down which two of the above are those functions identified by Fayol by selecting TWO of the letters from (A, B, C, D, E).(2 marks)5. Shaun likes to understand basic principles and take a hands-off approach based on logical argument. He wants to participate in a structured training programme which is run by teachers.Louise needs to work at her own pace and tends to be fairly slow and cautious in her learning.She likes to observe things, take time to think about them and then produces a carefully thoughtout conclusion. Susan only likes to study if she can see a link to a real practical problem. She likes to learn new techniquesthrough on-the-job training, but tends to discard good ideas which require some development to work properly. Tony is flexible and optimistic, but does not have any patience with theories. He wants to receive hands-on training and enjoys practical problems.Honey and Mumford classified the four following learning styles:高顿财经A CC AA TheoristsB ReflectorsC ActivistsD Pragmatists(a) For each of the following individuals, select the correct learning style from the list above: (i) Shaun (ii) Louise (iii) Susan (iv) Tony(2 marks)(b) Which TWO of the following are off-the-job training methods? A Job rotationB Computer-based trainingC Temporary promotionD DemonstrationE College courses(2 marks)6. Paul, Mary, Alan and Kate are having a board meeting of a newly formed company and they are discussing the orientation of the company.Paul believes that the company will actively need to persuade customers to buy their products.Mary believes they should add additional features to their products, without carrying out market research, and this will increase demand from customers.Alan believes the products will sell as they are and the company should produce as many items as it can. Kate believes that they should research what customers need and value and adapt the products to meet the findings of the research.The following are types of orientation of a company A Production orientation B Product orientation C Sales orientationD Marketing orientation(a) For each board member, select the orientation they are recommending. (i) Paul (ii) Mary (iii) Alan (iv) Kate(2 marks)(b) Breaking up the market into different groups, which each have common needs, wants and preferences is known asWhich of the options below correctly fills the blank? A Undifferentiated marketing B Marketing mix C Mass marketingD Market segmentation(2 marks)高顿财经A CC A。