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ACCA考试 F1第三十一章试题练习（2）
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1.Which of the following statements is true of a \'progressive tax\'.
A It takes a higher proportion of a poor person\'s salary than of a rich person\'s.
B It takes the same proportion of income in tax from all levels of income.
C It takes a higher proportion of income in tax as income rises.
答案：C
2. In employment protection law, which of the following would constitute unfair dismissal?
A Dismissal because the employer has ceased to carry on the business
B Dismissal because the employer has relocated the place of work
C Dismissal because demand for the type of work done by the employee(s) is expected to decline
D Dismissal because the employee is pregnant
答案：D
3.Various groups of people might be interested in financial information about an organisation, for various reasons. Match up each of the following groups with the primary nature of their interest in financial information. Groups Interest
(i) Shareholders 1 Ability to maintain and repay loans
(ii) Financiers 2 Potential social contributions and impacts
(iii) Employees 3 Management stewardship
(iv) Public 4 Attainment of performance objectives
A (i)2, (ii)4, (iii)1, (iv)3
B (i)4, (ii)3, (iii)2, (iv)1
C (i)1, (ii)2, (iii)3, (iv)4
D (i)3, (ii)1, (iii)4, (iv)2
答案：D
4. The website of a university contains a dedicated site for academic researchers, giving them access to the university\'s archived material, if they register and obtain a password to enter the site. Of which type of network is this an example?
A Internet
B Intranet
C Extranet
答案：C
5.Which of the following is a feature of an ineffective job advertisement?
A It narrows the pool of people who might go on to apply for the job
B It provides all information necessary to make an application
C It maximises the attractiveness of the job and organisation to potential applicants
D It is relevant and appropriate to the nature of the job and the desired applicants
答案：C
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