随着6月份ACCA考试帷幕的落下，相信大多数ACCA小伙伴已经开始逐渐进入了2017年9月ACCA考试的备考状态了~

 

那么，9月考季到底要考几科？有多大把握？我们不妨来测试一下呗~

 

ACCA F1《会计师与企业》测试题：

 

In the context of work planning and personal development planning,a SMART framework is often used as a checklist of the characteristics of effective goals.

 

What does the'M'in SMART stand for?

 

A.Measurable

 

B.Motivational

 

C.Memorable

 

D.Manageable

 

答案：A

 

解析：SMART is'Specific,Measurable,Attainable,Relevant and Time-bounded',although versions differ.Manageable and Motivational are both very plausible-and also qualities of effective goals-but you wouldn't want to replace'measurable',which is essential(otherwise,how will you know when you've reached your goal?).

 

ACCA F2《管理会计》测试题：

 

Which of the following statements is/are correct?1.The data used to prepare financial accounts and management accounts are the same2.Information for decision-making should incorporate uncertainty in some way.

 

A.1 only

 

B.2 only

 

C.Both are false

 

D.Both are true

 

答案：D

 

解析：Statement 1 is true.However,the way the data is analyzed is different.Statement 2 is true and this is why cost accounting is,in general,unsuitable for decision-making.

 

ACCA F3《财务会计》测试题：

 

W is registered for sales tax.The managing director has asked four staff in the accounts department why the output tax for the last quarter does not equal 17.5%of sales(17.5%is the rate of tax).

 

Which one of the following four replies she received was not correct?

 

A.The company sold some products to businesses not registered for sales tax

 

B.The company made some sales of exempt products

 

C.The company made some sales of zero-rated products

 

D.The company had some exports that were not liable to sales tax

 

答案：A

 

解析：The other options could all be reasons why the output tax does not equal 17.5%of sales."The company sold some products to businesses not registered for sales tax"is incorrect as it makes no difference whether the customer is registered for sales tax or not.

 

ACCA F4《高级财务管理》测试题：

 

Which of the following is not a statutory duty of a director under the Companies Act 2006?

 

A.Duty to promote the success of the company.

 

B.Duty to exercise independent judgement.

 

C.Duty to act within powers.

 

D.Duty to avoid transactions with the company.

 

答案：D

 

解析：The other options are statutory duties.Duty to act within powers(s171).Duty to promote the success of the company(s172).Duty to exercise independent judgement(s173)

 

ACCA F5《业绩管理》测试题：

 

VPS Is a large manufacturing business that Is Introducing an activity based costing system into its business.VPS ships components via 1ts own logistics operation to its central manufacturing center In Glasgow from a wide variety of locations.It is attempting to identify the correct cost driver for the cost pool called'component handling'.

 

Which of the following would be the correct figure to use?

 

A.Average components per unit

 

B.Total number of components shipped

 

C.Average distance travelled by a component

 

D.Total components-distance travelled

 

答案：D

 

解析：A total figure is needed and assuming distance travelled increases the costs of handling,then the correct answer is D.

 

ACCA F6《税务》测试题：

 

Which of the following will be partially subject to tax as property income?

 

A.The grant of a 60 year lease from a freehold.

 

B.The assignment of a 70 year lease.

 

C.The assignment of a 10 year lease.

 

D.The grant of a 10 year lease from a freehold

 

答案：D

 

解析：he premium,less 2%of the premium for each complete year of the lease except the first is assessed as property income on the grant of a short lease(a lease of 50 years or less).There are no property income implications on the assignment of a lease,nor on the grant of a lease of more than 50 years.

 

ACCA F7《财务报告》测试题：

 

A manufacturing entity receives a grant of$1m to purchase a machine on 1 January 20X3.The grant will be repayable if the company sells the asset within 4 years,which it does not intend to do.The asset has a useful life of 5 years.

 

What is the deferred income liability balance at 30 June 20X3?

 

A.$900,000

 

B.$800,000

 

C.$875,000

 

D.$750,000

 

答案：A

 

解析：The grant should be released over the useful life,not based on the possibility of the item being repaid.Therefore the$1m should be released over 5 years,being a release of$200,000 a year.At 30 June 20X1,6 months should be released,meaning$100,000 has been released.This leaves$900,000 in deferred income.If you selected B you have released a full year of the grant.If you selected C or D,you have released the grant over the potential repayment period rather than the useful life.

 

ACCA F8《审计与鉴证》测试题：

 

Which of the following best describes a'value for money'audit?

 

A.The audit of the environmental,economic and sustainability policies and procedures of a company.

 

B.The audit of the treasury function within government departments.

 

C.The audit of payroll software in the private sector.

 

D.An audit of the economy,efficiency and effectiveness of a department,function or other business unit.

 

答案：D

 

解析：An audit of the economy,efficiency and effectiveness of a department,function or other business unit(often in the public sector),is the best deion of a value for money audit.Such audits are now commonly conducted in the public sector.

 

ACCA F9《财务管理》测试题：

 

Which of the following is an example of a financial objective that a company might choose to pursue?

 

A.Dealing honestly and fairly with customers on all occasions

 

B.Provision of good working conditions and industrial relations

 

C.Producing environmentally friendly products

 

D.Restricting the level of gearing to below a specified target level

 

答案：D

 

解析：This is a financial objective that relates to the level of financial risk that the company is prepared to accept.The other objectives are non-financial.

 

ACCA P1《公司治理、风险管理￥职业道德》测试题：

 

Some organisations operate a risk management group staffed by senior managers.For which of the following activities is such a group likely to be responsible?

 

A.Monitoring reports on risk management from operational managers

 

B.Overseeing the work of internal audit

 

C.Prescribing methods of risk management that operating units should employ

 

D.Determining the organisation's overall risk management strategy and framework

 

答案：C

 

解析：The board should be responsible for determining the organisation's overall risk management strategy and framework.Internal audit should normally report to the internal audit committee.

 

ACCA P2《公司报告》测试题：

 

Which one of the following correctly places the three main sources of rules in ascending order(minimum level of behaviour,higher level,highest level of behaviour)?

 

A.Non-statutory regulations/Ethics/The law.

 

B.The law/Ethics/Non-statutory regulations.

 

C.The law/Non-statutory regulations/Ethics.

 

D.Ethics/Non-statutory regulations/The law.

 

答案：C

 

解析：Ethical behaviour is seen as the highest level of behaviour that society expects.Your behaviour goes further than just meeting your legal and non-legal obligations.

 

ACCA P3《商务分析》测试题：

 

Which one of the following best describes the term'coupon rate'as applies to bonds?

 

A.The minimum rate of interest required to maintain the market value of the bonds at or above par value.

 

B.The annual interest received on the face value of the units of the bonds.

 

C.The total rate of return on the bonds,taking into account capital repayment as well as interest payments.

 

D.The annual interest received divided by the current ex-interest market price of the bonds.

 

答案：B

 

解析：The annual interest received divided by the current ex-interest market price of the bonds is the interest yield.The total rate of return on the bonds is the redemption yield.

 

ACCA P4《高级财务管理》测试题：

 

A __________ establishes a free trade area between member states,and also erects common external tariffs to charge on imports from non-member countries.What is the missing phrase?

 

A.Common Market

 

B.Preferential Trade Area

 

C.Customs Union

 

D.Free Trade Area

 

答案：C

 

解析：A Customs Union promotes free trade among member states while acting as a protectionist bloc against non-member states.

 

ACCA P5《高级业绩管理》测试题：

 

If an auditor discovers fraud in the course of a statutory audit which of the following would be the least acceptable outcome?

 

A.The fraud is clearly disclosed in the financial statements.

 

B.The auditor reports the fraud to the appropriate regulatory agency.

 

C.The audit report is modified on the grounds that the manipulation required to conceal the fraud undermines the truth and fairness of the financial statements.

 

D.The directors report the matter to the appropriate regulatory agency.

 

答案：B

 

解析：The auditor reporting the fraud to a third party will always be seen as a last resort.Making such a report involves breach of the professional duty of confidentiality and so could lead the auditor open to accusations of unprofessional behaviour.There may also be the risk of claims that the auditors'report was defamatory.

 

ACCA P7《财务报告》测试题：

 

In a review of a business plan,the auditor will only normally be able to give a limited level of assurance.

 

What will their report state?

 

A.Nothing has come to their attention that indicates that the business plan is not accurate.

 

B.The business plan shows a true and fair view.

 

C.The business plan is accurate.

 

D.Nothing has come to their attention that indicates that the assumptions upon which the business plan is based are not reasonable.

 

答案：D

 

解析：Negative assurance is given on review assignments,the auditor is saying;I believe this is reasonable because I have no reason to believe otherwise.

全网独家「ACCA NOTES F1-P5」，只需花费几秒钟的时间即可免费索取，点击免费索取>>>

最后，预祝各位ACCA小伙伴们，在即将到来的9月份ACCA考试以及12月份ACCA考试中，能够披荆斩棘，顺利PASS！！！