ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-98.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1108-98 1.What is the term given to the idea that the combined output of a number of individuals working together will exceed that of the same individuals working separately? A Sympathy B Specialisation C Synergy D Systems thinking 答案：C 2.Which one of the following statements is true? A Limited company status means that a company is only allowed to trade up to a predetermined turnover level in any one year. B For organisations that have limited company status, ownership and control are legally separate. C The benefit of being a sole trader is that you have no personal liability for the debts of your business. D Ordinary partnerships offer the same benefits as limited companies but are usually formed by professionals such as doctors and solicitors. 答案：B 3.An organisation is owned and run by central government agencies. The organisation is best described as which of the following statements? A A voluntary sector organisation B A private sector organisation C A public sector organisation 答案：C 4.Which of the following groups may be considered to be stakeholders in the activities of a nuclear power station? (i) The government (ii) Environmental pressure groups (iii) Employees (iv) Local residents A (i), (iii) and (iv) B( i), (ii), (iii) and (iv) C (iii) only D (i) and (iii) only 答案：B 5. The term secondary stakeholders describes which group of stakeholders? A Stakeholders who conduct transactions with the organisation B Stakeholders who have a contractual relationship with the organisation C Stakeholders who do not have a contractual relationship with the organisation 答案：C 6. Which of the following organisations would rely most heavily on value for money indicators and efficiency rather than information on performance and profitability? A A private accountancy college B A local authority C A small retailer 答案：B 7.Which of the following organisations would rely most heavily on value for money indicators and efficiency rather than in