报考了2020年考试的小伙伴们注意了，你们复习的怎么样了？今天帮考网分享ACCAF1考试-会计师与企业（基础阶段）模拟试题练习(4)，快来看看吧！

1. What is the latest stage at which a new recruit to a company should first be issued with a copy of the

company\'s health and safety policy statement?

A On accepting the position with the company

B As early as possible after employment

C After the first few weeks of employment

D During the final selection interview

答案：B

2. In Porter\'s five forces model, which of the following would not constitute a \'barrier to entry\'?

A Scale economies available to existing competitors

B High capital investment requirements

C Low switching costs in the market

答案：C

3. Three of the following strategies are closely related. Which is the exception?

A Downsizing

B Delegating

C Delayering

D Outsourcing

答案：B

4. Which of the following would be identified as a cultural trend?

A Health and safety legislation

B Concern with health and diet

C Increasing age of the population

答案：B

5. For demographic purposes, which of the following is not a variable in the identification of social class?

A Income level

B Lifestyle

C Occupation

D Education

答案：B

6. Which of the following is not an element of fiscal policy?

A Government spending

B Government borrowing

C Taxation

D Exchange rates

答案：D

7.Which of the following is associated with a negative Public Sector Net Cash Requirement?

A The government is running a budget deficit.

B The government\'s expenditure exceeds its income.

C The government is running a budget surplus.

D Public Sector Debt Repayment (PSDR) is high.

答案：C

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