為了幫助備考ACCA考試的小伙伴更好的備考，下面幫考網(wǎng)就分享給大家一些ACCA考試F1考試試題，感興趣的小伙伴趕緊來練習吧。

1.Systems are sometimes described as eitheropen ｏｒclosed.

When a system is closed it is:

A Incapable of further technicalenhancement

B Protected from unauthorised access

C Isolated from its external environment

答案：C

2.A company has placed a job advertisementfｏｒa full time employee ａｎｄ a part time employee. The part time employee/\\'sterms are less favourable than the full-time employee/\\'s terms. What type of

discrimination is this?

A Direct discrimination

B Indirect discrimination

C Victimisation

答案：B

3.What is themain focus ａｎｄ role of the accounting function?

A To pay employee salaries

B To provide information to externalauditors

C To record financial information

D To estimate how much to spend onproduction

答案：C

4.Which of the following is a benefit ofdecentralisation?

A Decisions are made at one place in theorganisation

B Reductions in bureaucracy

C Better crisis management

D Improves the motivation of juniormanagers

答案：D

5.A narrow spanof control would be suitable where

A The team is not dispersed across a widearea

B The work is of a routine nature

C There is little similarity between teammembers/\\' work

D The team is very experienced

答案：C

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