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 government policies can be used to expand or slow down the level of economic activity. 1 Taxation 2 Public expenditure Which of the following combinations of policy would maximise expansion of the economy? A Increase 1 and increase 2 B Increase 1 and reduce 2 C Reduce 1 and increase 2 D Reduce 1 and reduce 2 Answer： C Increasing taxation leaves individuals with less disposable income for expenditure within the economy thereby slowing  economic activity. The same effect is caused by a reduction in government expenditure. Therefore economic activity can be  stimulated by reducing taxation and increasing government expenditure. 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这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 学ACCA能收获哪些实用专业技能？  

今天，我们学了一篇课文《牛和鹅》。 “大家都说：牛的眼睛看人，觉得人比牛大，所以牛是怕人的；鹅的眼睛看人，觉得人比鹅小，所以鹅不牛和鹅》。 “大家都说：牛的眼睛看人，觉得人比牛大，所以牛怕人。我们都很相信这句话。”在我们的心目中，牛是一种温顺、憨厚的动物，它们默默无闻的工作着，从不抱怨，但“我们”却因此而欺负它，仅仅只是因为牛的眼睛看人，觉得人比牛大吗？而相反，鹅这种自命清高、自命不凡的动物，总是常常骄傲自大到不把人类放在眼里，难道也只是因为它把人类看的比它小吗？牛，就是在我们现实生活中那些宽容、谦让、容忍的那些人，而鹅，便是我们现实生活中那些瞧不起人的人。牛的忍让，却没有因此而避免受到了别人的欺负，别人没有尊重它，反而还更加变本加厉的去欺负它，甚至去害它。可牛还是一声不吭，任劳任怨，这也使我对牛的崇敬又上升了一步，我们一定要尊敬那些忠诚老实的牛，也别再怕貌似强大，实际上却外强中干的鹅了。

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. Which of the following is a purpose of the International Federation of Accountants? A Agreement of legally binding financial reporting standards across all member accountancy organisations B Prevention of international financial crimes, such as money laundering and insider dealing C Promotion of ethical standards in all member organisations  D Development of universally applicable detailed rules to deter inappropriate behaviours Answer： C IFAC has no legal powers against businesses, nor does it set financial reporting standards. It is an accounting association member body which promotes educational and ethical standards of behaviour amongst its member bodies, through a code of ethics and behaviour, but does not prescribe detailed rules on this. 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： 五矿证券风控、信评、法律等招聘，CFA、FRM及CPA资格者优先 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？  

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

要向这种暂时困难屈服而打退堂鼓。 　　(2)确定任务，寻找窍门 　　背诵一篇短文，仅仅读几遍是行不通的，一定要熟读到滚瓜烂熟的程度才行。开始时可短一些，容易一些，然后作一定幅度的调整。此外，背诵时还要讲究一定的技巧，熟读课文内容，理解课文大意，不仅不会记错和混淆，而且记住的数量也会越来越多。 　　(3)坚持复背，及时检查 　　复习背诵的时间用得越多，记住的效果就越佳。例如，早晨背诵过的课文或知识，晚上睡前以及第二天起床后，应进行一次复背，并在每周六或周日再作适当的温习背诵，以后过一个月再复背一次。这样，可保证很长一段时期不会遗忘。 　　(4)加强默写，强化训练 　　所谓“眼过千遍，不如手抄一遍”。采取默写手段，可牛有效地巩固已经背诵了的课文和知识，而且对加深记忆大有好处。因为文字本身就是一种图形和符号，经常默写可帮助我们促进右脑的开发。 　　学习是一个由量变到质变的过程，如果能切实做到循序渐进，长期进行训练，那么一定会有助于英语学习的质量和效果。在学习时可以及时改正错误，通过对比就可以找到自己的弱点和问题，及时修正，日久积累，从而获得提高。沪江小编真诚的希望大家在英语学习的道路上越走越远。

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 ensure that the policies of an organisation are consistent with the public interest, on which of the  following should the directors of a company focus? A The long-term welfare of the shareholders B Compliance with legal requirements and codes of governance C The collective well-being of stakeholders  Answer： C The board of directors are responsible for the well being of a wide group of constituencies, including shareholders, but also employees and other internal, external and connected stakeholders. 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） 5大ACCA学习利器！  

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. 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