为了帮助大家更好的备考ACCA考试，帮考网给大家带来ACCAF1考试-会计师与企业（基础阶段）章节练习题(16)，供大家练习，希望能够对大家有所帮助。

1. (a) The following four components of an organisation were identified by Mintzberg

A Operating core

B Support staff

C Strategic apex

D Middle line

For each of the following jobs, state which component they fit into.

(i) Canteen worker

(ii) Production worker

(iii) Sales manager

(iv) Director

(b) Which two of the following statements are not consistent with Handy\'s shamrock organisation?

A Self-employed technicians should be hired on a project-by-project basis

B The contingent work force consists of employees on long-term contracts

C The professional core should consist of full-time, fixed salary employees

D The organisation looks for ways that consumers can do part of the work of the organisation

答案：

(a) (i) B

(ii) A

(iii) D

(iv) C

(b) B, C

2. (a) For each of the following tasks, select whether they are the responsibility of:

A The financial accounting department

B The treasury department

(i) Arranging an overdraft

(ii) Managing foreign currency exposure

(iii) Recording financial transactions

(iv) Cash budgeting

(v) Reporting to shareholders

(vi) Repaying loans

(b) Markets for trading short-term financial instruments such as certificates of deposit are known as Which of the following correctly fills the gap above?

A Money markets

B Capital markets

C Venture capital

答案：

(a)

(i) B

(ii) B

(iii) A

(iv) B

(v) A

(vi) B

(b) A

3. (a) Fill in the gaps in the King report’s summary of the role of the board below.

(i) To define the ________ of the company

(ii) To define the ________ by which the company will perform its daily duties

(iii) To identify the ________ relevant to the company

(iv) To develop a ________combining these factors

(v) To ensure ________ of the strategy

(b) Which of the following is NOT part of the role of a company secretary?

A Establishment and maintenance of a registered office

B Filing of annual returns

C Chairing management committee meetings

D Maintaining statutory books and records

答案：

(a)

(i) To define the purpose of the company

(ii) To define the values by which the company will perform its daily duties

(iii) To identify the stakeholders relevant to the company

(iv) To develop a strategy combining these factors

(v) To ensure implementation of this strategy

(b) C

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