距离2018年12月的acca考试还有一个多月,不知道考生们复习的如何了,中公小编准备了几道F1选择题分享给大家,一起来看看吧。
Questions:
4 Adam, Boris, Chow and Dev all work from home. Boris, Chow and Dev all report to the
same manager at the company's head office. Adam reports to Boris and has no
communication with the manager at head office. Boris, Chow and Dev never contact one
another directly.Any communications between them takeplace through theirmanager.
The pattern of communication described above is represented by which of the following?
A. The circle
B. The chain
C. The wheel
D. The Y (2 marks)
5 Who prefers training to be designed to allow time for analysis in accordance with Honey
and Mumford's classification of learningstyles?
A. An activist
B. A theorist
C. A pragmatist (1mark)
6 In relation to data protection laws, which TWO of the following should be classified as
personal data?
A. The absence record of Cheryl, anemployee
B. The payment record of Hardy Limited, acustomer
C. Theaccountant'sopinionofAbdul,thefinancedirector (1mark)
7 Which TWO of the following sources of financial information about a company are
external reports?
A. Budgets
B. Statement of cashflows
C. Statement of profit orloss
D. Variance reports (2marks)
Answers:
4 The Y This is an example of the Y pattern of communication.
Adam has only one line of communication up to Boris
which is at the bottom of the Y shape. The fact that
Boris, Chow and Dev are not connected to each other
results in the overall Y shape in this reporting pattern.
5 A theorist According to Honey and Mumford, theorists seek to
understand basic principles and to take an intellectual,
'hands-off' approach to learning. They prefer training to
be designed to allow time foranalysis.
6 The absence record of Cheryl,
an employee
The accountant's opinion of
Abdul, the finance director
Personal data is information about a living individual,
including expressions of opinion about him/her, but not
dataaboutorganisations.
7 Statement of profit or loss and
Statement of cash flows
The main reports a company produces for external
purposes are the financial statements. The main
financial statements are the statement of profit orloss,
the statement of financial position and the statement of
cash flows.
Budgets and variance reports are internal reports which
companies prepare to help them run and manage their
business.
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