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1、1.It has been said that in many countries people consider themselves more as individuals and less as members of established social groupings for instance age and class groupings.What will be the impact of this on organisations?(1)They will have to undertake more direct marketing.(2)They will have to
2、 differentiate their products.(3)They will have to focus more on diversity issues. A, 1onlyB, 1,2and3C, 2onlyD, 1and2only 1.It has been said that in many countries people consider themselves more as individuals and less as members of established social groupings for instance age and class groupings.
3、What will be the impact of this on organisations?(1)They will have to undertake more direct marketing.(2)They will have to differentiate their products.(3)They will have to focus more on diversity issues. A, 1onlyB, 1,2and3C, 2onlyD, 1and2only 個(gè)性化的表現(xiàn)使得產(chǎn)品或者服務(wù)更加多樣化2. Which of the following are accepte
4、d qualities of a counsellor? 1)Empathy2)Impartiality3)Discretion A. 1onlyB. 2 and 3 onlyC. 1.2and32.Which of the following are accepted qualities of a counsellor? 1)Empathy2)Impartiality3)Discretion A. 1onlyB. 2 and 3 onlyC. 1.2and33.Which TWO of the following statements are true?A. Job analysis aid
5、s good managementB. Delegation is a sign of weak managementC. All goals must be expressed as quantitiesD. A manager should prioritise tasks3.Which TWO of the following statements are true?A. Job analysis aids good managementB. Delegation is a sign of weak managementC. All goals must be expressed as
6、quantitiesD. A manager should prioritise tasks4.Which TWO of the following items could appear in a companys statement of cash flows ?A.interest expense paidB.Repayment of share capitalC.Depreciation of non current assetsD.Accruals 4.Which TWO of the following items could appear in a companys stateme
7、nt of cash flows ?A.interest expense paidB.Repayment of share capitalC.Depreciation of non current assetsD.Accruals C折舊不是現(xiàn)金流,D應(yīng)計(jì)費(fèi)用,就是已經(jīng)算成費(fèi)用,但是現(xiàn)金流還沒(méi)有支出5.Which of the following is an example of a fiscal policy tool?A.Changing interest ratesB.Purchasing of domestic government bonds by the central bankC
8、. Reducing public expenditure5.Which of the following is an example of a fiscal policy tool?A.Changing interest ratesB.Purchasing of domestic government bonds by the central bankC. Reducing public expenditure6.What is a primary purpose of an internal audit?A. To test control systemsB.To make economi
9、esC.To plan operations6.What is a primary purpose of an internal audit?A. To test control systemsB.To make economiesC.To plan operations7. Which of the following actions reflect professional competence in the IFAC (IESBA) code of ethics?(1)Ensuring all staff attend professional update courses(2)Keep
10、ing due client confidentiality when asked to reveal client information(保密性)(3)Ensuring that only duly qualified staff work on projectsA. 1,2and3B. 1and3onlyC. 1and2orlyD. 2 and 3 only7. Which of the following actions reflect professional competence in the IFAC (IESBA) code of ethics?(1)Ensuring all
11、staff attend professional update courses(2)Keeping due client confidentiality when asked to reveal client information(保密性)(3)Ensuring that only duly qualified staff work on projectsA. 1,2and3B. 1and3onlyC. 1and2orlyD. 2 and 3 only8.Which of the following is an example of Honey and Mumfords learning
12、types?A. ldealistB. RealistC. Theorist8.Which of the following is an example of Honey and Mumfords learning types?A. ldealistB. RealistC. Theorist9.Which of the following accountancy activities may involve ethical decisions?(1)Preparing a statement of financial position(2)Auditing a small business(3
13、)Submitting a clients lax returnA. 1,2 and 3B. 2 and 3 onlyC. 2 onyD. 3 ony9.Which of the following accountancy activities may involve ethical decisions?(1)Preparing a statement of financial position(2)Auditing a small business(3)Submitting a clients lax returnA. 1,2 and 3B. 2 and 3 onlyC. 2 onyD. 3
14、 ony10.The employee appraisal system has five stages,the final of which is the follow-up stage. What is the final process in this follow-up element of the appraisal interview?APrepare report on appraisal outcomeBAgree plan of actionCObtain employees feedback in writing10.The employee appraisal syste
15、m has five stages,the final of which is the follow-up stage. What is the final process in this follow-up element of the appraisal interview?APrepare report on appraisal outcomeBAgree plan of actionCObtain employees feedback in writing11.Which of the following is a benefit of having corporate code of
16、 ethics?(1)It gives guidance on acceptable standards of behaviour(2)It promotes consistency in behaviour across the organization(3)It specifies rules for individual conductA.2and3B.1and3C. 1and211.Which of the following is a benefit of having corporate code of ethics?(1)It gives guidance on acceptab
17、le standards of behaviour(2)It promotes consistency in behaviour across the organization(3)It specifies rules for individual conductA.2and3B.1and3C. 1and213.On a recent business trip abroad, Diana was given an expensive gift of value from the company she was working with. She was concerned that acce
18、pting this may be both unethical and unprofessional, however in the country she was working in this was seen as normal business practice. She understands that to refuse it may offend both the individual and the company who has presented this gift.Which of the following actions should Diana take?A.Ac
19、cept the gift and formally declare he receipt of the gift to her senior managerB.Reject the gift explaining that it is unacceptable to accept itC.Accept the gift and then gives something of similar value back to the individualD.Accept the gift and give it to a friend rather than keep it for herself1
20、3.On a recent business trip abroad, Diana was given an expensive gift of value from the company she was working with. She was concerned that accepting this may be both unethical and unprofessional, however in the country she was working in this was seen as normal business practice. She understands t
21、hat to refuse it may offend both the individual and the company who has presented this gift.Which of the following actions should Diana take?A.Accept the gift and formally declare he receipt of the gift to her senior managerB.Reject the gift explaining that it is unacceptable to accept itC.Accept th
22、e gift and then gives something of similar value back to the individualD.Accept the gift and give it to a friend rather than keep it for herself14.Are each of the following statements regarding conflict true or false? TrueFalse Conflict is constructive when it polarises views Conflict can help encou
23、rage creativity 14.Are each of the following statements regarding conflict true or false? TrueFalse Conflict is constructive when it polarises views Conflict can help encourage creativity 15.A systems audit involves tests to check that the figures entered in the financial statement and supporting do
24、cumentation are correct.What sort of tests will be used for this purpose?A. Substantive testsB. Compliance tests 15.A systems audit involves tests to check that the figures entered in the financial statement and supporting documentation are correct.What sort of tests will be used for this purpose?A.
25、 Substantive testsB. Compliance tests實(shí)質(zhì)性測(cè)試,測(cè)試每筆交易每個(gè)賬戶是否正確16.Which TWO of the following are thinking/problem solving roles in Belbins team roles theory?A. PlantB. Completer finisherC. SpecialistD. Team worker16.Which TWO of the following are thinking/problem solving roles in Belbins team roles theory
26、?A. PlantB. Completer finisherC. SpecialistD. Team worker17.The following statement are made by the manager in the appraisal interview Which purpose of the appraisal process does each statement demonstrate?PerformanceReward PotentialWe need to discuss your unpopularity with several of our suppliers
27、I think you should attend a training course on motivational techniques 17.The following statement are made by the manager in the appraisal interview Which purpose of the appraisal process does each statement demonstrate?PerformanceReward PotentialWe need to discuss your unpopularity with several of
28、our suppliers I think you should attend a training course on motivational techniques 18.Which management tool will provide a blueprint for staff development to improve performance in the future?A. A person specificationB. A competence frameworkC.A job descriptionD.A person profile18.Which management
29、 tool will provide a blueprint for staff development to improve performance in the future?A. A person specificationB. A competence frameworkC.A job descriptionD.A person profile19.To whom is the external auditor responsible?A.The board of directorsB.The governmentC. The shareholdersD. The audit comm
30、ittee19. To whom is the external auditor responsible?A.The board of directorsB.The governmentC. The shareholdersD. The audit committee20.Riley and Malena are managers at SAWR Co. Since a recent takeover bid they have been seeking to award themselves better terms and conditions of service and behavin
31、g in ways that are not favourable to shareholders of the company.Which of the following theories describes the situation above?A. AgencyB.GovernanceC.StewardshipD.Stakeholder20.Riley and Malena are managers at SAWR Co. Since a recent takeover bid they have been seeking to award themselves better ter
32、ms and conditions of service and behaving in ways that are not favourable to shareholders of the company.Which of the following theories describes the situation above?A. AgencyB.GovernanceC.StewardshipD.Stakeholder21.FFF Company has introduced the following measures.(1)Reduction of carbon emissions
33、in the production process(2)Refurbishment of offices to create a more pleasant working environment3) Enhanced internal controls to prevent fraud and theft(4)New procedures to ensure legal compliance with selling standardsWhich of the above measures are examples of increasing FFF Companys commitment
34、to social responsibility?A. 1and4B. 2and3C. 1and221.FFF Company has introduced the following measures.(1)Reduction of carbon emissions in the production process(2)Refurbishment of offices to create a more pleasant working environment3) Enhanced internal controls to prevent fraud and theft(4)New proc
35、edures to ensure legal compliance with selling standardsWhich of the above measures are examples of increasing FFF Companys commitment to social responsibility?A. 1and4B. 2and3C. 1and222.Are each of the following statements in relation to the definition of a corporate code of ethics true or false? T
36、rueFalseIt outlines rules regarding standards of doing business It is an informal statement of a companys values and principles 23.One role of the manager is to represent the organization in all matters of formality. How did Mintzberg define this role?A. SpokespersonB. FigureheadC. Negotiator D.Entr
37、epreneur23.One role of the manager is to represent the organization in all matters of formality. How did Mintzberg define this role?A. SpokespersonB. FigureheadC. Negotiator D.Entrepreneur24.Communication flows in a variety of directions throughout an organization. Which of the following is an examp
38、le of diagonal communication?A. Finance manager to sales teamB.Production manager to production directorC.Marketing director to chairmanD.Sales manager to sales person24.Communication flows in a variety of directions throughout an organization. Which of the following is an example of diagonal commun
39、ication?A. Finance manager to sales teamB.Production manager to production directorC.Marketing director to chairmanD.Sales manager to sales person25.Which of the following is the key benefit of 360 degree appraisal?A.More objective view of individual performanceB.Shows management are serious about j
40、ob rotationC. Allows manager and staff to assess many ideas 25.Which of the following is the key benefit of 360 degree appraisal?A.More objective view of individual performanceB.Shows management are serious about job rotationC. Allows manager and staff to assess many ideas 360度,更加客觀,更加全面26.Are the f
41、ollowing statements true or false with regard to the directors of an organization?True FalseThey are accountable to the shareholders They must be full time employees within the organization 26.Are the following statements true or false with regard to the directors of an organization?True FalseThey a
42、re accountable to the shareholders They must be full time employees within the organization 27.A cost accountant is responsible for which of the following?A. Variance analysisB. Production of financial statementsC. Obtaining financeD. Registering non-current assets27.A cost accountant is responsible
43、 for which of the following?A. Variance analysisB. Production of financial statementsC. Obtaining financeD. Registering non-current assets28.Honey and Murnlord classify four different learning styles.Which of the following statements accurately describes the pragmatists preferred approach to learnin
44、g ”A.Prefers to think things through firstB. Prefers to work with real tasks/preferencesC.Prefers to understand principlesD.Prefers to try things hands-on28.Honey and Murnlord classify four different learning styles.Which of the following statements accurately describes the pragmatists preferred app
45、roach to learning ”A.Prefers to think things through firstB. Prefers to work with real tasks/preferencesC.Prefers to understand principlesD.Prefers to try things hands-on29.Which TWO of the following are features of tall organizations?A.Tight supervisionB. Narrow span of controlC.Decentralization of
46、 authorityD.Few levels of management29.Which TWO of the following are features of tall organizations?A.Tight supervisionB. Narrow span of controlC.Decentralization of authorityD.Few levels of management30.Which of the following statements relating to time management is correct?A.Prioritization of ta
47、sks should be determined by their relative importance in achieving organizational objectivesB.When a plan is made in respect of time allocation, the individual should stick rigidly to this plan C.When an individual has several tasks, the urgent tasks are the most important30.Which of the following s
48、tatements relating to time management is correct?A.Prioritization of tasks should be determined by their relative importance in achieving organizational objectivesB.When a plan is made in respect of time allocation, the individual should stick rigidly to this plan C.When an individual has several ta
49、sks, the urgent tasks are the most important32.Which member should sign the minutes of a committee meeting to confirm they are a true and accurate record of the meeting ?A.Any two membersB. ChairmanC. Secretary32.Which member should sign the minutes of a committee meeting to confirm they are a true
50、and accurate record of the meeting ?A.Any two membersB. ChairmanC. Secretary33.The firm has a shared vision and can stand on its own feet with no interference or participation from the leader. There is a common focus on achieving goals, and the team makes most of the decisions consistent with criter
51、ia agreed by the leader.Which stage in the Tuckman team-development model is described by this statement?A.StormingB.NormingC. PerformingD. Forming33.The firm has a shared vision and can stand on its own feet with no interference or participation from the leader. There is a common focus on achieving
52、 goals, and the team makes most of the decisions consistent with criteria agreed by the leader.Which stage in the Tuckman team-development model is described by this statement?A.StormingB.NormingC. PerformingD. Forming34.Which of the following describes the primary responsibility of an ACCA member?
53、A.To act in the intereste of the whole company.B.To act in the public interestC.To act in the interests of the financial directorate34.Which of the following describes the primary responsibility of an ACCA member? A.To act in the intereste of the whole company.B.To act in the public interestC.To act
54、 in the interests of the financial directorate35.Bakes Co is a large, traditional company, with organizational relationships defined by having precise terms of reference for each department. The departments are organized functionally. Staff regard the organization as conservative, slow to adopt chan
55、ge, and rather bureaucratic.Blakes Co displays the features of which of Handys cultural typologies?A. RoleB.PowerC.PersonD.Task35.Bakes Co is a large, traditional company, with organizational relationships defined by having precise terms of reference for each department. The departments are organize
56、d functionally. Staff regard the organization as conservative, slow to adopt change, and rather bureaucratic.Blakes Co displays the features of which of Handys cultural typologies?A. RoleB.PowerC.PersonD.Task36.According is a way of recording, and reporting the performance and position of a business
57、.Which of the following correctly completes the sentence above?A. ProcessingB.AuthorizingC.Auditing36.According is a way of recording, and reporting the performance and position of a business.Which of the following correctly completes the sentence above?A. ProcessingB.AuthorizingC.Auditing37.Which o
58、f the following statements are true for an internal management information system?(1)It focuses on recording transaction(2)It supports decisions at operational level(3)It reports on the organizations current performance A.2and3B.1and2C.1and337.Which of the following statements are true for an intern
59、al management information system?(1)It focuses on recording transaction(2)It supports decisions at operational level(3)It reports on the organizations current performance A.2and3B.1and2C.1and338.Which of the following is an example of a political influence within the PEST framework?A.Decisions by st
60、rategic managersB.A decision by a supra-national bodyC.The prevailing rate of interestD.Public concern about environment issues 38.Which of the following is an example of a political influence within the PEST framework?A.Decisions by strategic managersB.A decision by a supra-national bodyC.The preva
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