备考ACCA考试，好的学习方法很重要，但是练习也很重要，下面帮考网就给大家分享一些，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

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