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    考试吧>ACCA>历年真题>正文
    ACCA考试真题:会计师与企业F1样卷1-3题
    考试吧 2018-02-12 17:30:05 评论(0)条

      1 The accounting statements drawn up by a management accountant formonthly management meetings do not need to comply with company law or accounting standards.

      Is the above sentence true or false?

      A. True

      B. False (1 mark)

      2 Performance and appraisal enables the organisation and the employee to assess progress made in the job and evaluate strengths andweaknesses.

      Which TWO of the following are additional purposes of appraisal?

      A. Considering future education, training and development needs

      B. Assessing future prospects in theorganisation

      C. Reviewing the organisation's grades andsalary scales

      D. Providing job instruction on key tasks (2 marks)

      3 Northland, Southland, Eastland and Westland are four countries in Asia. The following economic statistics have been produced for the year 20X7:

      Country

      Change in GDP (%)

      Balance of payments current account ($m)

      Change in consumer prices (%) Change in working population employed (%)

      NorthlandSouthlandEastland

      -0.30+2.51-0.55

      +550.83-350.47-150.90

      +27.50+15.37+2.25

      -4.76+3.78+1.76

      Westland +2.12

      +220.39

      +2.15

      -8.76

      Which country experienced stagflation in the relevant period?

      A. Westland

      B. Eastland

      C. Northland

      D. Southland

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