ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-93.docxVIP

PAGE 1 ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-93 1.Which of the following organisations might benefit from a period of high price inflation? A An organisation which has a large number of long-term payables B An exporter of goods to a country with relatively low inflation C A large retailer with a high level of inventory on display and low rate of inventory turnover 答案：A 2.Which of the following are the goals of macroeconomic policy? 1 Encouraging economic growth 2 Low unemployment 3 Achievement of a balance between exports and imports 4 Achieving zero inflation A 1 and 2 B 2 and 3 C 2, 3 and 4 D 1, 2 and 3 答案：D 3.Which of the following is an example of cyclical unemployment? A The entry of school leavers into the labour pool each year B Lay-offs among agricultural labourers in winter C Automation of ticketing services in tourism D Recession in the building industry 答案：D 4. A surplus on the balance of payments usually refers to a surplus or deficit on the____ account. Which word correctly complete this statement? A Current B Capital C Financial 答案：A 5.Northland, Southland, Eastland and Westland are four countries of Asia. The following economic statistics have been produced for the year 2007. Country Northland Southland Eastland Westland Change in GDP (%) –0.30 +2.51 –0.55 +2.12 Balance of payments current account ($m) +5550.83 –350.47 –150.90 +220.39 Change in consumer prices (%) +27.50 +15.37 +2.25 +2.15 Change in working population employed (%) –4.76 +3.78 +1.76 –8.76 Which country experienced stagflation in the relevant period? A Northland B Southland C Eastland D Westland 答案：A 6. __________economic growth is determined by supply-side rather than by demand side factors. Which word correctly completes this statement? A Actual B Potential C National 答案：B