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2015年12月份ACCA考試真題每日模擬練習(xí)

發(fā)表時(shí)間： 2015-08-18 13:16:05 編輯：

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1 Which of the following are substantive tests used in the context of external audit of financial accounts?
A To establish whether a figure is correct
B To investigate why a figure is incorrect
C To assess whether a figure should be included
D To determine why a figure is excluded

2 The following are four styles of management identified by Blake and Mouton:
1. Team
2. Middle of the road
3. Country club
4. Authoritarian

3 In relation to the management of conflict, which of the following approaches will maximise the prospect of consensus?
A Acceptance
B Negotiation
C Avoidance
D Assertiveness

4 Darragh has been appointed to the management team of a professional football club. His role includes coaching,mentoring and counselling young players who have just signed contracts with the club for the first time.
The following are his main activities:
1 Helping the young players to settle in during their first week
2 Identifying each player’s key skills and encouraging them to develop new skills
3 Advising the players on addressing personal issues, such as managing their finances
4 Helping the players to anticipate opponents’ reactions
Which of the following matches the correct role to carry out in each of the four activities?
A 1. Mentor 2. Counsellor 3. Coach 4. Counsellor
B 1. Mentor 2. Coach 3. Counsellor 4. Coach
C 1. Mentor 2. Coach 3. Counsellor 4. Mentor
D 1. Counsellor 2. Mentor 3. Coach 4. Counsellor

5 According to Mendelow which group of stakeholders must companies keep satisfied?
A Those with little power and little interest in the company
B Those with a high level of power but little interest in the company
C Those with little power but a high level of interest in the company
D Those with a high level of power and a high level of interest in the company

6 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

上面這6道ACCA試題所涉及到的知識(shí)點(diǎn)，你掌握了嗎？小編相信經(jīng)過(guò)我們不懈的努力一定可以取得優(yōu)異的考試成績(jī)。如果你想要練習(xí)更多的ACCA歷年真題，請(qǐng)及時(shí)關(guān)注金程網(wǎng)校ACCA考試專(zhuān)欄，我們?yōu)槟闾峁?、詳?xì)的ACCA試題分享。