Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. The following are examples of business information: (1) Annual forecasts of revenues and costs for a department  (2) Product development plans for the next 2–3 years (3) Targets agreed by key managers at their performance appraisal interviews  Which of the above would be classified as tactical information? A 1, 2 and 3 B 1 and 3 only C 2 and 3 only Answer： B Annual targets and management forecasts from performance appraisals indicate medium term planning horizons which are  both tactical in nature, whereas product development plans for 2–3 years are longer term strategic objectives. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA F1科目考试重点，必看！ ACCA会员权利 & 义务知多少  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. In order to discharge their duties ethically, finance directors must ensure that the information published by their organisations provides a complete and precise view of the position of the business, without concealing negative aspects that may distort the reader’s perception of its position. This duty describes which of the following ethical principles? A Probity  B Honesty C Independence D Objectivity  (2 marks) Answer：  D A professional accountant acting in accordance with fundamental ethical principles is demonstrating objectivity when they give a complete and precise view, which by implication means that negative aspects should not be concealed or positive aspects accentuated.  ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA F1科目考试重点，必看！ CPA考试可以用计算器吗？  

出示了文具价目表：篮球95元/个，排球50元/个，之后出示了一个数学问题：“买4个排球和6个篮球共要多少钱?”这样的数学问题，没有用新教材的学生一般的解题思路只有一种，即“95×6+50×4”，可是使用了新教材的孩子们却出现了多种解决方法：(1)95×6+50×4;(2)(95+50)×4+95×2;(3)(95+50)×6-50×2。 　　“超市“展示使数学走

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. The overall average age of a population in a country is directly dependent on two demographic factors: Birth rate and death rate. Assuming equal rates of change, which of the following must lead to an overall ageing of the population?      Birth rate        Death rate A Rising                 Rising B Falling                Rising C Rising                 Falling D Falling                Falling Answer： D The ageing population trend is caused by a decreasing birth rate and a decreasing mortality rate. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA准考证打印（附教程） ACCA会员权利 & 义务知多少  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Gils is conducting an appraisal interview with his assistant Jill. He initially feeds back to Jill areas of strengths and weaknesses of performance but then invites Jill to talk about the job, her aspirations, expectations and problems. He adopts a non-judgemental approach and offers suggestions and guidance. This is an example of which approach to performance appraisal? A Tell and sell approach B Tell and listen approach C Problem solving approach D 360 degree approach Answer： B The ‘tell and listen’ approach encourages input from the individual, promoting participation in the process by the appraisee. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 【考试攻略】最全ACCA笔考攻略（超详细） ACCA会员分享 | 会计人成长重在“宽度”与“高度”  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Wasim is the Customer Services Manager in a large leisure park. The forthcoming weekend is going to be the busiest of the year, as it is a public holiday. Wasim has to cope with several absentees, leaving him short-staffed in public areas of the park. His manager has told him that he expects him to catch up with some administrative reports that were due last week. Wasim also has to arrange for six new staff to be trained, who will be arriving imminently. In order to manage his workload most effectively, what should Wasim do? A Prioritise the tasks in relation to the most important business outcomes  B Deal with the reports that the manager insists be prepared C Train the new recruits D Carry out some of the work that the absentees would normally do Answer：  A An employee with a range of tasks or objectives to achieve and pressures to achieve them to set deadlines, should always prioritise tasks in accordance to business importance. Deciding on other criteria such as pressure applied by colleagues, whether someone is absent or not or simply because a task is urgent may damage wider business objectives. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA F1科目考试重点，必看！ 如何查询自己ACCA可以免考几科？

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. What is the primary responsibility of the external auditor? A To verify all the financial transactions and supporting documentation of the client B To ensure that the client’s financial statements are reasonably accurate and free from bias  C To report all financial irregularities to the shareholders of the client D To ensure that all the client’s financial statements are prepared and submitted to the relevant authorities on time Answer： B The external auditor has to ensure that the financial statements of the organisation truly reflect the activities of the business in the relevant accounting period. This assessment should be independent and therefore free from subjectivity on the part of the management of the client organisation. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 上班族如何高效复习备考ACCA？ 学ACCA能收获哪些实用专业技能？  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. In relation to the management of conflict, which of the following approaches will maximise the prospect of  consensus? A Acceptance B Negotiation  C Avoidance D Assertiveness   Answer： B Negotiation gives the best opportunity for the two sides in a conflict to converge their positions. The other options either involve backing down, forcing a position, potentially increasing conflict, or leaving the issue unresolved. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA F1科目考试重点，必看！ ACCA会员权利 & 义务知多少  

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Which of the following is the MAIN function of marketing? A To maximise sales volume B To identify and anticipate customer needs  C To persuade potential consumers to convert latent demand into expenditure D To identify suitable outlets for goods and services supplied Answer： B The basic principle that underlies marketing is that it is a management process that identifies and anticipates customer needs. The other distracters in the question refer to specific activities undertaken by a marketing function.  ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA考试经验——简单粗暴就可以！ ACCA会员权利 & 义务知多少

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. The major purpose of the International Accounting Standards Board (IASB) is to ensure consistency in ___________. Which two words complete the sentence above? A Financial control B Corporate reporting  C External auditing Answer： B The IASB aims to promote consistency in corporate reporting by creating financial reporting standards to which major businesses are expected to adhere. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 【考试攻略】最全ACCA笔考攻略（超详细） ACCA F1科目考试重点，必看！