2021年acca考试F1科目练习题与解析(58)
成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~
1.【单选题】Which of the following would you consider when undertaking a PESTEL analysis?
(1) Legal issues
(2) Personal preferences
(3) System requirements
(4) Political factors
选项:
A.. 1and 2 only
B. 1,2,,3and 4
C. 2and 4 only
D. 1 and 4 only
2.【单选题】The objectives of which of the following bodies include the establishment of high quality professional standards in financial reporting and the promotion of convergence of these standards across frontiers?()
选项:
A.IFAC
B. IABS
C. IBSC
D. IASB
3.【单选题】X is a management consultant employed by a health organization. She finds that Finance and medical directorates are in regular conflict. The Finance directorate accuses the medical directorate of spending beyond its budgeted allocation. The medical directorate accuses the finance directorate of being concerned solely with spending cuts.
Which of the following courses of action should X recommend the organization take to improve morale in the longer term?()
(1)Develop a code of organizational values
(2)Improve inter-disciplinary communication
(3)Develop a corporate mission-statement
选项:
A. 1 and 3only
B. 1 and 2 only
C. 1, 2 and3
D. 2and 3 only
1.【Answer】D。
解析:PESTEL analysis中各个字母分别代表:political,economical,social,technological,environmental and legal factor。该题比较简单,不应失分。
知识点:Political and legal factors affecting business
2.【Answer】D。
解析:IASB的职责负责issue 国际财务报告准则,促进准则使用以及不同国家之间准则的趋同性。
知识点:Principles of law and regulation governing accounting and auditing
3.【Answer】C。
解析:冲突的长期解决可从公司的使命mission-statement,公司政策以及价值观方面入手去解决。
知识点:Sources of conflicts and techniques for conflict resolution and referral
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