考生可以報名網課進行提早實習，在F5-F9的學習過程中，你可以盡可能的利用周末和寒暑假的時間去實習。2020年上海財大acca考試試題及答案。
Single Choice
1. Which of the following would be best described as a short term tactical plan?
A Reviewing cost variances and investigate as appropriate
B Comparing actual market share to budget
C Lowering the selling price by 15%
D Monitoring actual sales to budget
Answer：C
2.The following statements refer to strategic planning:
(i)It is concerned with quantifiable and qualitative matters.
(ii)It is mainly undertaken by middle management in an organization.
(iii)It is concerned predominantly with the long term.
Which of the statements are correct?
A (i) and (ii) only
B (i) and (iii) only
C (ii) and (iii) only
D (i), (ii) and (iii)
Answer：B
3.The sales manager has prepared a manpower plan to ensure that sales quotas for the forthcoming year are achieved. This is an example of what type of planning?
A Strategic planning
B Tactical planning
C Operational planning
D Corporate planning
Answer：B
Tactical planning is used by middle management to decide how the resources of the business should be employed to achieve specific objectives in the most efficient and effective way.
4 Which of the following statements about management accounts is/are true?
i.There is a legal requirement to prepare managements accounts
ii.The format of management accounts is largely determined by law
iii.They serve as a future planning tool and are not used as a historical record
A. (i) and (ii)
B (ii) and (iii)
C (iii) only
D None of the statements are correct
Answer：D
5 Which of the following statements is /are correct?
1. A management control system is a term used to described the hardware and software used to drive a data base system which produces information outputs that are easily assimilated by management
2. An objective is a course of action that an organization might pursue in order to achieve its strategy
3. Information is data that has been processed into a form meaningful to the recipient
A 1,2and 3
B 1 and 3
C 2 and 3
D 3 only
Answer：D
Statement 1 is a description of a management information system, not a management control system. Statement 2 is correct. Data is the 'raw material' which is processed into useful information. Statement 3 is the 'wrong way round'. The strategy is the course of action that a business might pursue in order to achieve its objectives.
6.In the context of work planning and personal development planning, a SMART framework is often used as a checklist of the characteristics of effective goals.
What does the ';M'; in SMART stand for?
A. Measurable
B. Motivational
C. Memorable
D. Manageable
Answer: A
7.A manager is assessing the performance of her team members. In accordance with the appraisal system of the organisation, she has been given a list of characteristics and performance elements, with notes on how to interpret and apply the terms: ';integrity';, ';punctuality'; and so on. She is required to comment on how each appraisee measures up in terms of each factor.
Which appraisal technique is this organisation using?
A. Overall assessment
B. Grading
C. Behavioural incident
D. Guided assessment
Answer: D
8.Which of the following is a disadvantage of a large panel or selection board interview compared to individual or one-to-one interviews?
A. Specialists can ask a questions about technical areas of the work
B. Questions tend to be more varied and more random
C. A number of people see the candidate at one sitting
D. There is less opportunity for personal rapport with the candidate
Answers: B
9.';The justification for empowering workers, or removing levels in hierarchies that restrict freedom, is that not only will the job be done more effectively but the people who do the job will get more out of it in terms of growth, challenge, responsibility and self-fulfilment';.
The thinking is in line with which management writer?
A. Taylor
B. Herzberg
C. Fayol
D. Weber
Answers: B
2020年上海財大acca考試試題及答案。看的時候要注意連貫，切記要根據，最起碼要看教材大綱來看，到什么深度的判斷標準是，能否對照大綱想得起每一部分的主要內容、主要計算方法和相關重要概念。
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