2014年12月 ACCA考試備考已經(jīng)開始，為了讓大家更好更快地進入到復習的a1狀態(tài)，高頓網(wǎng)校小編為大家整理了：2014年ACCA考試考前每日一練集錦(9)
 
　　1.The IASB’s Framework for the Preparation and Presentation of Financial Statements gives qualitative characteristics that make financial information reliable.
　　Which of the following are examples of those qualitative characteristics?
　　(1) Accruals
　　(2) Faithful representation
　　(3) Going concern
　　(4) Neutrality
　　A 1 and 2
　　B 2 and 4
　　C 2 and 3
　　D 1 and 4
　　【參考答案】：B
 
　　2.Renata has attended a leadership development course in which she experienced a self-analysis exercise using the Blake and Mouton managerial grid. The course leader informed her that the results suggested that Renata demonstrated a 9·1 leadership style.
　　What other conclusions may be drawn in relation to Renata’s leadership style?
　　1. She maximises the involvement of her team
　　2. She demonstrates little concern for people in the team
　　3. She balances the needs of the team with the need to complete the task
　　4. She is highly focused on achieving the objectives of the team
　　A 1 and 2
　　B 2 and 4
　　C 1 and 4
　　D 2 and 3
　　【參考答案】：B
　　【答案解析】：The Blake and Mouton managerial grid enables leadership styles to be categorised on a nine point scale with reference to concern for production and concern for people. Renata is therefore highly concerned with the task and much less interested in her team as individuals.
 
　　3.ABC sells mobile telephones. Each phone sold is supplied with a charger, earpiece, car charger and other accessories which can only be used with ABC Co phones. Its predictive text style is also very different to that of other manufacturers.
　　To which of Porter’s five forces is this strategy intended to respond?
　　A Bargaining power of suppliers
　　B Bargaining power of customers
　　C Threat of new entrants
　　D Intensity of competitive rivalry
　　【參考答案】：C
　　【答案解析】： The marketing tactic of making key accessories unique to a particular product discourages competitors from offering substitute products because the costs of so doing will be greater and entry into the market made more difficult. It does not alter the balance of power of suppliers or customers nor affect the intensity of competitive rivalry.
 
　　高頓網(wǎng)校小編寄語：人都是在跌倒與爬起之間學會堅強，都是在風雨與陽光之間走過成長的路。

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