ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-95.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1108-95 1. What is the latest stage at which a new recruit to a company should first be issued with a copy of the company\s health and safety policy statement? A On accepting the position with the company B As early as possible after employment C After the first few weeks of employment D During the final selection interview 答案：B 2. In Porter\s five forces model, which of the following would not constitute a \barrier to entry\? A Scale economies available to existing competitors B High capital investment requirements C Low switching costs in the market 答案：C 3. Three of the following strategies are closely related. Which is the exception? A Downsizing B Delegating C Delayering D Outsourcing 答案：B 4. Which of the following would be identified as a cultural trend? A Health and safety legislation B Concern with health and diet C Increasing age of the population 答案：B 5. For demographic purposes, which of the following is not a variable in the identification of social class? A Income level B Lifestyle C Occupation D Education 答案：B 6. Which of the following is not an element of fiscal policy? A Government spending B Government borrowing C Taxation D Exchange rates 答案：D 7.Which of the following is associated with a negative Public Sector Net Cash Requirement? A The government is running a budget deficit. B The government\s expenditure exceeds its income. C The government is running a budget surplus. D Public Sector Debt Repayment (PSDR) is high. 答案：C