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.pdfVIP

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.Whatisthelateststageatwhichanewrecruittoacompany

shouldfirstbeissuedwithacopyofthe

AOnacceptingthepositionwiththecompany

BAsearlyaspossibleafteremployment

CAfterthefirstfewweeksofemployment

DDuringthefinalselectioninterview

答案：B

1

AScaleeconomiesavailabletoexistingcompetitors

BHighcapitalinvestmentrequirements

CLowswitchingcostsinthemarket

答案：C

3.Threeofthefollowingstrategiesarecloselyrelated.Whichis

theexception?

ADownsizing

BDelegating

CDelayering

DOutsourcing

答案：B

4.Whichofthefollowingwouldbeidentifiedasacultural

1

trend?

AHealthandsafetylegislation

BConcernwithhealthanddiet

CIncreasingageofthepopulation

答案：B

5.Fordemographicpurposes,whichofthefollowingisnota

variableintheidentificationofsocialclass?

AIncomelevel

BLifestyle

COccupation

DEducation

答案：B

1

6.Whichofthefollowingisnotanelementoffiscalpolicy?

AGovernmentspending

BGovernmentborrowing

CTaxation

DExchangerates

答案：D

7.WhichofthefollowingisassociatedwithanegativePublic

SectorNetCashRequirement?

AThegovernmentisrunningabudgetdeficit.

CThegovernmentisrunningabudgetsurplus.

1

DPublicSectorDebtRepayment(PSDR)ishigh.

答案：C

1