哈喽，各位小伙伴，最近备考状态如何啊，现在就来检验下自己近段时间的学习情况吧，今日帮考网带来ACCAF1考试-会计师与企业（基础阶段）模拟试题练习(1)，一起来测试一下吧。

1.What is the term given to the idea that the combined output of a number of individuals working together will exceed that of the same individuals working separately?

A Sympathy

B Specialisation

C Synergy

D Systems thinking

答案：C

2.Which one of the following statements is true?

A Limited company status means that a company is only allowed to trade up to a predetermined turnover level in any one year.

B For organisations that have limited company status, ownership and control are legally separate.

C The benefit of being a sole trader is that you have no personal liability for the debts of your business.

D Ordinary partnerships offer the same benefits as limited companies but are usually formed by professionals such as doctors and solicitors.

答案：B

3.An organisation is owned and run by central government agencies. The organisation is best described as which of the following statements?

A A voluntary sector organisation

B A private sector organisation

C A public sector organisation

答案：C

4.Which of the following groups may be considered to be stakeholders in the activities of a nuclear power station?

(i) The government

(ii) Environmental pressure groups

(iii) Employees

(iv) Local residents

A (i), (iii) and (iv)

B( i), (ii), (iii) and (iv)

C (iii) only

D (i) and (iii) only

答案：B

5. The term secondary stakeholders describes which group of stakeholders?

A Stakeholders who conduct transactions with the organisation

B Stakeholders who have a contractual relationship with the organisation

C Stakeholders who do not have a contractual relationship with the organisation

答案：C

6. Which of the following organisations would rely most heavily on value for money indicators and

efficiency rather than information on performance and profitability?

A A private accountancy college

B A local authority

C A small retailer

答案：B

7.Which of the following organisations would rely most heavily on value for money indicators and

efficiency rather than information on performance and profitability?

A A private accountancy college

B A local authority

C A small retailer

答案：B

8.ADB is a business which is owned by its workers. The workers share the profits and they each have a

vote on how the business is run.

Which of the following best describes ADB?

A Public sector

B Private sector

C Not-for-profit

D Co-operative

答案：D

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