ACCA真题模拟考每日练习5道题（F1）真题与解析
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　　第 1 题
　　The major purpose of the International Accounting Standards Board (IASB) is to ensure consistency in ___________.
　　Which two words complete the sentence above?
　　A.Financial control
　　B.Corporate reporting
　　C.External auditing
　　【参考答案】：B
　　【答案解析】：
　　The IASB aims to promote consistency in corporate reporting by creating financial reporting standards to which majorbusinesses are expected to adhere.
 
　　第 2 题
　　The leadership style that least acknowledges the contribution thatsubordinates have to make is ___________.
　　Which word correctly completes the sentence above?
　　A.Authoritarian
　　B.Autocratic
　　C.Assertive
　　【参考答案】：B
　　【答案解析】：
　　The Ashridge model identifies four styles: autocratic; authoritarian; consultative; laissez-faire (or participative). The first of these is the least participative.
 
　　第 3 题
　　In relation to the management of conflict, which of the following approaches will maximise the prospect ofconsensus?
　　A.Acceptance
　　B.Negotiation
　　C.Avoidance
　　D.Assertiveness
　　【参考答案】：B
　　【答案解析】：
　　Negotiation gives the best opportunity for the two sides in a conflict to converge their positions. The other options eitherinvolve backing down, forcing a position, potentially increasing conflict, or leaving the issue unresolved.
 
　　第 4 题
　　Darragh has been appointed to the management team of a professional football club. His role includes coaching,mentoring and counselling young players who have just signed contracts with the club for the first time.
　　The following are his main activities:
　　1 Helping the young players to settle in during their first week
　　2 Identifying each player’s key skills and encouraging them to develop new skills
　　3 Advising the players on addressing personal issues, such as managing their finances
　　4 Helping the players to anticipate opponents’ reactions
　　Which of the following matches the correct role to carry out in each of the four activities?
　　A.1. Mentor 2. Counsellor 3. Coach 4. Counsellor
　　B.1. Mentor 2. Coach 3. Counsellor 4. Coach
　　C.1. Mentor 2. Coach 3. Counsellor 4. Mentor
　　D.1. Counsellor 2. Mentor 3. Coach 4. Counsellor
　　【参考答案】：B
 
　　第 5 题
　　Mentors usually help staff on broader work related development, including orientation and induction. Coaches work ondeveloping specific skills of the job itself, while counsellors work with people on a personal level, perhaps if they are havingnon-work related or emotional problems.
　　In order to ensure that the policies of an organisation are consistent with the public interest, on which of thefollowing should the directors of a company focus?
　　A.The long-term welfare of the shareholders
　　B.Compliance with legal requirements and codes of governance
　　C.The collective well-being of stakeholders
　　【参考答案】：C
　　【答案解析】：
　　The board of directors are responsible for the well being of a wide group of constituencies, including shareholders, but alsoemployees and other internal, external and connected stakeholders.

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