财经网络教育领导品牌

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2008 年 ACCA F1-F3 真题答案

1 A
Substantive tests are tests for accuracy and they are used to establish facts. The other tests
are less specific and arguably more subjective.

2 C
Only the Task and Authoritarian styles have the value of the task rated at 9 on the Blake and
Mouton grid, so these are the most task efficient styles.

3 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.

4 B
Mentors usually help staff on broader work related development, including orientation and induction.
Coaches work on
developing specific skills of the job itself, while counsellors work with people on a personal
level, perhaps if they are having
non-work related or emotional problems.

5 B
Companies need to keep satisfied only those stakeholders who have high power, but little interest.
The others can either be largely ignored, merely kept informed or treated as key players.

6 C

7 A

8 C
(litres) Normal loss Actual loss Abnormal loss Abnormal gain
Process F 5,200 6,100 900 –

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 财经网络教育领导品牌
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Process G 1,875 1,800 – 75

9 B
Marginal costing profit:
(36,000 – (2,000*(63,000/14,000))
$27,000

10 B
Did cost: $136,000
Should cost: (53,000 kg $2·50) $132,500
Price variance: $3,500

11 A

12 B

13 C

14 C
Payables: $
Balance b/f 60,000
Cash paid to suppliers (302,800)
Discounts received (2,960)
Contra (2,000)
Balance c/f (84,000)
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Purchases 331,760
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15 D

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