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ACCA考试 F1第三十章试题练习（1）
备考ACCA考试，好的学习方法很重要，但是练习也很重要，下面考必过就给大家分享一些，ACCA考试F1第三十章试题，备考的小伙伴赶紧来练练手吧。
1. Which two of the following are advantages of computerised accounting packages over manual systems?
1 They make it easier to see where a mistake has been made
2 They can be used by non-specialists
3 They provide more consistent processing than manual systems
4 They are less expensive to implement
A 1 and 2
B 1 and 4
C 3 and 4
D 2 and 3
答案：D
2.Which of the following is normally subject to the most direct government regulation?
A Employment protection
B Corporate social responsibility
C Corporate governance
答案：A
3. Fish and chips are considered complementary products. If the price of fish rises, what will the impact be in demand for chips?
A Rises
B Stays the same
C Falls
答案：C
4.For which two of the following does the external auditor have responsibility?
1 Evaluating the efficiency of systems and procedures
2 Reporting to shareholders
3 Detecting fraud
4 Giving an opinion on financial statements
A 1 and 2
B 1 and 3
C 2 and 4
D 3 and 4
答案：C
5. A medium sized manufacturing firm produces a number of reports, for example, production and materials reports, marketing reports, personnel reports and financial reports.
Which two of the following would you expect to see in a production and materials report?
1 Transport costs
2 Wastage rates
3 Labour utilisation figures
4 Sales analyses
A 1 and 2
B 2 and 3
C 2 and 4
D 3 and 4
答案：B
以上是本次考必过分享给大家的ACCA考试试题，备考的小伙伴抓紧时间练习一下吧。欲了解更多关于ACCA考试的试题，敬请关注考必过！
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