各位要参加2020年ACCA考试的小伙伴们注意啦！今天帮考网给各位小伙伴分享ACCAF1考试-会计师与企业（基础阶段）章节练习题(14)，感兴趣的小伙伴赶快来围观哦！

1. Who should set directors\' reward and incentive packages, according to corporate governance provisions?

A The board of directors

B The nomination committee

C A remuneration committee made up of independent non-executive directors

答案：C

2. What is the purpose of an Operating and Financial Review (OFR)?

A To provide the board of directors with a narrative statement by the audit committee of its findings on the efficacy of internal operational and financial controls.

B To set out the directors\' analysis of the business, in order to provide investors with a historical and prospective view through the eyes of management.

C To provide a statement that the company is a going concern.

答案：B

3. Which of the following are advantages of having non-executive directors on the company board?

1 They can provide a wider perspective than executive directors.

2 They provide reassurance to shareholders.

3 They may have external experience and knowledge which executive directors do not possess.

4 They have more time to devote to the role.

A 1 and 3

B 1, 2 and 3

C 1, 3 and 4

D 2 and 4

答案：B

4. (a) Paul, Mary, Alan and Kate are having a board meeting of a newly formed company and they are discussing the orientation of the company.

Paul believes that the company will actively need to persuade customers to buy their products.

Mary believes they should add additional features to their products, without carrying out market research, and this will increase demand from customers.

Alan believes the products will sell as they are and the company should produce as many items as it can.

Kate believes that they should research what customers need and value and adapt the products to meet the findings of the research.

The following are types of orientation of a company

A Production orientation

B Product orientation

C Sales orientation

D Marketing orientation

For each board member, select the orientation they are recommending.

(i) Paul

(ii) Mary

(iii) Alan

(iv) Kate

答案：

 (a)

(i) C(ii)B(iii) A(iv) D

(b) Breaking up the market into different groups, which each have common needs, wants and preferences is known as

Which of the options below correctly fills the blank?

A Undifferentiated marketing

B Marketing mix

C Mass marketing

D Market segmentation

答案：D

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