ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-97.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1108-97 1.What is an acronym used to describe the key elements of an organisation\s external environment? A SWOT B SMART C PEST 答案：C 2. Which of the following is NOT a legitimate method of influencing government policy in the interests of a business? A Employing lobbyists to put the organisation\s case to ministers or civil servants B Giving lawmakers non-executive directorships C Offering financial incentives to public officials to use their influence on the organisation\s behalf D Attempting to influence public opinion, to put pressure on the legislative agenda 答案：C 3. _ is an analysis of statistics on birth and death rates, age structures of people and ethnic groups within a community. Which word correctly completes the sentence? Picklist ： Ergonomics Economics Psychographics Demographics 答案：Demographics 4. A recent trend in organisation and management is the rise in \virtual organisation\ and \virtual teamworking\ . To which of the following environmental (PEST) factors is this most directly attributed? A Economic B Socio-cultural C Technological D Political 答案：C 5.The stationery and printing company S Co, has recently upgraded its computers and printers so that more production has become automated. Many middle managers will now be made redundant. This is known as: A Downsizing B Delayering C Outsourcing 答案：B 6.In the context of \best practice\ employment protection law, in which of the following circumstances isdismissal of an employee automatically considered unfair? A Selection for redundancy on the basis of age B Misconduct C Marriage to an employee of a key competitor D Incompetence 答案：A 7.Which of the following socio-cultural trends will have a direct impact on most business organisations? (i) Increasing ethnic and religious diversity in populations (ii) Falling birthrates (iii) Focus on \green\ issues (iv) Increase in single-member households A (iii) only B (i) and (iii) only C (i), (ii) and (iii) only D (i), (ii),