ACCA英国注册会计师试题答案免费在线查找

1 'An organisation is a social arrangement which pursues collective____, which controls its own performance and which has a boundary separating it from its environment.' Which of the following words best completes this sentence? A Profits B Stakeholders C Goals D Tactics
2 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
3 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.
4 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
5 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
6 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
7 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
8 ADB is a business which is owned by its workers. The workers share the profits and they each have a vote on how the business is run.Which of the following best describes ADB? A Public sector B Private sector C Not-for-profit D Co-operative
9 What is an acronym used to describe the key elements of an organisation's external environment? A SWOT B SMART C PEST
10 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