2009年ACCAF1-F3真题答案12110.pdf

财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 1 2009 年 ACCA F1-F3 真题答案 1 A Because of the particular circumstances of the scenario where someone is made redundant from an industry in decline where skills cannot be easily transferred,where re-training might take a long time or where work is not available in the short term within a reasonable geographic proximity,this is classed as structural unemployment.2 B The basic principle that underlies marketing is that it is a management process that identifies and anticipates customer needs.The other distracters in the question refer to specific activities undertaken by a sales or promotion function.3 C The normal sanctions in such a case is that fines are imposed on companies by the registration body of the company and,where listed,the company may be delisted by the stock exchange authorities.Although the option wasnt included,sanctions against responsible directors may also be imposed.4 D The ageing population trend is caused by a decreasing birth rate and a decreasing mortality rate.5 B The tell and listen approach encourages input from the individual,promoting participation in the process by the appraisee.6 B 7 C 8 D 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 2 9 B 10 B 11 B Current assets$Loan asset 12,000 Interest(12,000 x 12%)240 Prepayment(8/12 x 9,000)6,000 Accrued rent 4,000 22,240 12 C$Profit 83,600 Purchase of van 18,000 Depreciation 18,000 x 25%(4,500)97,100 13 C 14 D 15 D$Balance b/f(advance)28,700 Balance b/f(arrears)(21,200)Cash received 481,200 Balance c/f(advance)(31,200)财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 3 Balance c/f(arrears)18,400 475,900 参与 ACCA 考试的考生可按照复习计划有效进行，另外高顿网校官网 ACCA 考试辅导高清课程已经开通，还可索取 ACCA 考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升复习备考效果。更多详情可登录高顿网校官网或关注高顿网校微信咨询。