綜合f1真題歷年

Examiner’sF1AccountinBusinessJune2010GeneralThepassrateforthepaperremainedatasatisfactorylevel,suggestingthatthemajorityofcandidateshadsyllabuscausinggreaterdifficultythanothers.Historically,candidateshaveperformedbetteronquestionscase.Candidatesarenowbetterpreparedforquestionsonorganisations,humanresourcesmanagementandCandidatesscoredparticularlywellonquestionsrelatingtoPorter’svaluechain,de-layering,applicationsofandtheroleoftheexternalauditor.Aminorityofcandidateschosetoguesssomeoftheanswers.WhilstsomeguessworkisinevitableinanExample1Joseph’spreferredwayoflearningistoassimilateinformationinalogicalandsystematicmanner.Hewithoutfirstbeingfullyinstructed.AccordingtotheHoneyandMumfordlearningstylesmodel,whichofthefollowingwouldbestABCDThescenarioclearlyidentifiesJosephasatheorist,inthathelearnsinalogicalandsystematicmannerandExampleAsalongstandingcustomer,WalterhasbeenhighlycriticalofFlyCo,anairlinewhichheclaimshasprovidedhimwithbadserviceandpoorvalueformoneyformanyyears.HehaswrittenmanylettersandhasmadeWithreferencetoMendelow’stheory,whatistheimplicationofthisCFlyCoshouldpreviouslyhavekeptWaltersatisfied,butitmustnowregardhimasakey ThecorrectanswerisB.mayhold.Thegrididentifiesfoursituations,tradingoffhigh/lowpowerandhigh/lowinterest.ByusingMendelow’sgrid,companiescanmapthepositionsofvariousstakeholdersandformulatetheirstrategiesfordealingwiththeinterestsofeach.thatsuchstakeholdersshouldbekeptinformed.Byinheritingalargeblockofsharesinthe hasreasedandhemustberegardedasakeyyer.ExampleHIJCoisalarge whosesharesarelistedonthenationalstockexchange.The preparationofthedraftfinancialstatements.TowhichofthefollowingwillthesestatementsbesubmittedinitiallyforATheexternalDTheinternalauditorsItisanestablishedpr ipleofcorporate ‘initially’.Althoughexternalauditorshaveastatutoryverificationroleandth forthe ’sfinancialstatements,theauditcommitteehasavitalinitialscrutinyrolewithAtthisleveloftheACCAqualification,candidatesarenotexpectedtohaveadetailedknowledgeofstandingknowledgeforindividualparts.Candidatescantherefore isetheirprospectsofsuccessbyadoptingaresulthoosingthewronganswer.Thisisespeciallyimportscenarioquestions,wherethereismorequestions,thiswillinevitablybeaproblemforsomecandidates.Singlemarkquestionsshouldnotbeunder-estimated.Thepassrateforthesequestionsdoesnotdiffersignificantlyfromtwomarkquestions.F120106504021BC考生在沒有此類替代方案的情況下選擇了選項(xiàng)（c）或（d），（d）HoneyMumfordJosephABCDDHoneyMumfordF120106這個(gè)場(chǎng)景清楚地表明是一位理論家，因?yàn)樗赃壿嫼拖到y(tǒng)的方式學(xué)習(xí)，并且更喜歡看到一個(gè)能更喜歡這種感覺）。只有39%的考生選擇了正確答案。 FlyCo的大量有投票權(quán)的股份，現(xiàn)在第一次可以在年度股東大會(huì)上表達(dá)自己的不滿。AFlyCo以前可以在的擔(dān)憂上花費(fèi)最小的努力，但現(xiàn)在必須讓他了解情況BFlyCo以前應(yīng)該讓了解情況，但現(xiàn)在必須將他視為關(guān)鍵人物CFlyCo以前應(yīng)該讓滿意，但現(xiàn)在必須將他視為關(guān)鍵人物正確答案是B。利益相關(guān)者的策略。在這個(gè)情景問(wèn)題中，很明顯有很高的興趣，但權(quán)力很小。Mendelow建關(guān)鍵人物。只有39%的考生選擇了正確答案。A外部審計(jì)師B審計(jì)委員會(huì)C董事會(huì) 審計(jì)師正確答案是BACCAF120106CD20%o，盡管不一定對(duì)各個(gè)部分有深入的了解。因此，考生可以通過(guò)采用系統(tǒng)的方法，分配可用的學(xué)習(xí)時(shí)間來(lái)考慮所有的學(xué)習(xí)目標(biāo)，從而最大限度地提高成功的前景。仔細(xì)閱讀每個(gè)問(wèn)題的所有部分非常重要，在充分考慮所有選擇之