会计师与企业（ACCA F1）(西安交通大学) 中国大学慕课答案2024完整版100分

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起止时间:2021-03-15到2021-07-30
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Ch1 Business organisations and their stakeholders 小测验Ch1

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
答案: Goals

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:Specialization
C:Synergy
D:Systems thinking
答案: Synergy

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.
答案: For organisations that have limited company status, ownership and control are legally separate.

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
D:A voluntary sector organisation
答案: A private 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
答案: (i), (ii), (iii) and (iv)

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
D:Stakeholders who conduct transactions with the organisation
答案: 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 small retailer
B:A private accountancy college
C:A local authority
D:A small retailer
答案: A local authority

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
答案: Co-operative

Ch2 The business environment 小测验Ch2

1、 What is an acronym used to describe the key elements of an organisation’s external environment?

A:SWOT
B:SMART
C:PEST
D:SMART
答案: PEST

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: Offering financial incentives to public officials to use their influence on the organisation’s behalf

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?

A: Ergonomics
B:Economics
C: Psychographics
D: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: Technological

5、 The stationery and printing company S Co, has recently upgraded its computers and printers so thatmore production has become automated. Many middle managers will now be made redundant. This is known as：

A:Downsizing
B:Delayering
C:Outsourcing
D:Downsizing
答案: Delayering

6、 In the context of ‘best practice1 employment protection law, in which of the following circumstances is dismissal 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: Selection for redundancy on the basis of age

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), (iii) and (iv)
答案: (i), (ii) and (iii) only

8、 Porter’s five forces model identifies factors which determine the nature and strength of competition in an industry. Which of the following is NOT one of the five forces identified in Porter’s model?

A:Substitute products or services
B:New entrants to the industry
C:Bargaining power of customers
D: Government regulation of the industry
答案: Government regulation of the industry

9、 For what function in an organisation would demographic information about social class be most relevant?

A:Human Resources
B:Marketing
C:Purchasing
D:Purchasing
答案: Marketing

10、 Which of the following is a SUPPORT activity in Porter’s value chain model?

A:Operations
B: Marketing and sales
C:Inbound logistics
D:Procurement
答案: Procurement

Ch3 The macro-economic environment 小测验Ch3

1、 Which of the following is NOT an element of fiscal policy?

A:Government spending
B:Government borrowing
C: Taxation
D:Exchange rates
答案: Exchange rates

2、 Which of the following is associated with a negative Public Sector Net Cash Requirement?

A:The government is running a budget deficit.
B:The government’s expenditure exceeds its income.
C:The government is running a budget surplus.
D:Public Sector Debt Repayment (PSDR) is high.
答案: The government is running a budget surplus.

3、 ……………………………………… taxes are collected by the Revenue authority from a business, which attempts to pass on the tax to consumers in the price of goods.Which word correctly completes this statement?Picklist：

A:Progressive
B:Direct
C:Indirect
D:Direct
答案: Indirect

4、 If a government has a macro-economic policy objective of expanding the overall level of economic activity, which of the following measures would NOT be consistent with such an objective?A Increasing public expenditureB Lowering interest ratesC Increasing taxation

A:Increasing public expenditure
B:Lowering interest rates
C:Increasing taxation
D:Lowering interest rates
答案: Increasing taxation

5、 The currency in country X is the Krone while country Y uses the Euro. Country Y has recently experienced an increase in its exchange rate with Country X. Which of the following effects is likely to result in Country Y?