ACCAF1试题.docx

1、ACCAF1试题ACCA（F1）17章论述题一、The business organization1、 Suppose you are organizing a student ball. What advantages could be gained by forming a committee(成立一个委员会) to manage the process and ultimate event?It would help overcome your limitations by pooling(共用) knowledge，ideas and expertise.It would enable

2、 individuals to specialise（专门研究）in particular roles.It would save time through joint effort.It would enable synergy（协同、配合）to be gained.It would satisfy social needs.2、 Some building societies(住宅互助社团) have demutualised（股份化） and become banks with shareholders. Comment on how this may have affected len

3、ders and borrowers.答案：Mutual building societies exist for the benefit of their members. This is reflected in setting：（1） interest rates（利率） for borrowers as low as possible（2） interest rates for savers as high as possibleThe aim is not to make a profit so the borrowing and saving rates are moved as

4、close as possible with a small margin sufficient to cover costs.Once it becomes a bank the building society must then seek to maximise（最大化）shareholder wealth and become profit seeking. This is done by increasing borrowing rates and reducing saving rates.Members will thus find that the terms offered

5、by the building society become less attractive.However，when demutualising（股份化）most building societies give their members windfalls（外快，横财）of shares so members become shareholders，thus benefiting from dividends（红利，股息）and share price increases.3、 An over-keen（过激的）sales person promises a new product to

6、a client before production anticipates(生产预期) manufacturing it.What problems could this cause and how could it have been avoided？Problems：（1） the firm will let down（失信于）its major customer，with resulting loss of goodwill（信誉） and impact on future orders（2） Or the firm will incur(遭受) extra costs to adva

7、nce production to meet the deadline set.Avoided：（1） better communication between sales and production（销售和生产）（2） ensuring that sales staff are briefed（事先被下达简令） by their supervisor（监督者）about delivery and production（交付和生产）schedules（3） having an IT system where all sales staff can verify（核实）stock and an

8、ticipated production times before confirming orders4、 Give 3 strategic（战略的）issues that should be considered by the headmaster of a school as part of strategic analysis（策略分析）.Internal analysis:（1） review of Ofsted reports to identify areas for improvement（2） review of government league（联盟）tables(政府排行

9、榜)（3） an assessment of each member of staff to identify strengths and weaknesses（4） a review of assets，including buildings and equipment.External analysis：（1） local birth rates to anticipate likely future student numbers（2） numbers of graduates going into teaching to anticipate future supply of teac

10、hers（3） proposed government legislation relating to schools，eg.Funding.Stakeholder（参与方）analysis：（1） feedback from PTA groups(家长教师会团体)and other parent groups（2） feedback from schools governors二、Organizational structure1、 Design an organizational structure for Food plc.Food plcBoard2、 What （other）fact

11、ors could influence the span of control within an organization？（1） nature of the work（2） type of personnel（人事部门、员工）（3） location of personnel（4） management style（5） level of organizational support for routine tasks（6） the nature of the work（1-3为课本容，4-6为答案容）3、 Haulage is an haulage company（运输公司.It has

12、 3 levels of employee：directors、managers and drivers. Its organization chart（公司组织机构图）shows a corresponding 3 tier(等级) structure. What factors will influence the span of control of the managers？答案：The work of the drivers is not particularly complex and drivers will not need much guidance.Modern techn

13、ology means that meetings between managers and drivers will not often be necessary.Each manager will have a wide span of control.4、 How does the ability of the employees affect the level of decentralisation（分散，地方分权）？答案:The more able the employees，the more decisions they can be entrusted with（受委托），an

14、d the greater the level of decentralisation.5、A disadvantage of decentralisation can be increased costs. How can these arise？答案：Poor decisionslack of goal congruence（目标一致性），leading to increased costs. Training costs Duplication（复制）of roles（重复角色） leading to increased personnel costs Extra costs of ga

15、thering information form various sourceslocations.6 、What other methods could be employed to integrate（整合）a department and reduce the impact of the informal organization(非正式机构)as in the last example above？案例的方法：mix members of the 2 cliques（小集团）on training courses答案：Away days，ensuring that teams for

16、the activities are picked with（被挑选的）members from both cliques.Change shift patterns(模式)so that the cliques are broken up on the production line.Change break times，so that one cliquedoes not take its break together.三、Organizational culture1、 State 3 aspects of culture that could be classified as arti

17、facts（人工产物）.（1） the way that people dress（2） furnishings（设），office facilities（办公室设施）（3） How employees（visibly明显地）react to each other and outsiders（局外人）.2、 Describe what Handy meant by a task culture. Can you think of 2 disadvantages this may create for an organization？答案：A task culture is one where

18、nothing is allowed to get in the way of completing the task.Disadvantages：（1） high levels of stress（2） quality compromised（质量妥协）in an effort to get the job finished on time（3） people feeling that their individual needs are surpassed（被超过） by the needs of the task，eg.Feeling pressurised(紧迫的)to work la

19、te.四、Leadership，management and supervision1、 Briefly explain in general terms the responsibilities of a supervisor.（1） Planning the work of the department（安排部门工作）（2） Ensuring the work is completed as far as possible according to plan by adequate（足够的）supervision（通过足够的监督来确保工作尽可能地按计划完成）（3） Maintaining

20、discipline（维持纪律）in the department（4） Undertaking the task when required（5） Having knowledge and ability in all aspects of health，safety and employment legislation that applies to his or her subordinates（下级）.2、 John进入了一个会计部门，他的上司病了，所以他被要求准备the management accounts（管理账户），他要求得到有关工资的信息。但the payroll depar

21、tment(薪金部门)不愿意给他。导致此问题的根本原因是什么?答案：John has been given the responsibility for completing a task but without the authority.3、 Can you think any （other）traits（特征） essential in a leader？书上：physical traits：drive（干劲），energy，appearance Personality traits：adaptability，enthusiasm，self-confidence Social trait

22、s：co-operation，tact（老练），courtesy答案：ambition，fairness，integrity（正直），initiative4、 The table below includes needs that managers have to action.NeedTaskgroupindividualDecision makingTaskPeace keepingGroupTrainingIndividual5、 下面是由manager发出的statements，选择一个由Ash ridge阐述的leadership style来最好地概括这个statement。Sta

23、tementStyleProduce this report immediately because HR have an urgent needfor the information.sellsWhat would you like to include in this report？JoinsProduce this report immediately or elseTellsWhat do you think we should include in this report？Consults6、 Using the scores shown on the above grid（网格）m

24、ake suggestions as to how this particular manager could improve his or her managerial style（管理风格）.答案:The manager illustrated(用图表阐明)in the above grid is showing good concern for production but is weak in terms of concern for employees. Further investigation would then be carried out to determine why

25、this is the case and in what ways such a lack of concern is exhibited. Then rectifying（矫正）action can be taken.For example：Attend a training course on people skills and motivation.Involve staff in more decisions.Treat staff as valuable assets；adopt an open door policy.五、Individual and group behavior

26、in business organizations1、 一个同事在你正在处理invoices时给你来，说想要和你讨论下周的安全会议。你倾向于稍后讨论。给出an assertive response（自信行为）和an aggressive response（攻击行为）。An assertive response：“Fine. I am happy to talk about the safety meeting，but right now I would like to finish these invoices. How about ringing me back later this aft

27、ernoon？”An aggressive response：“Fine. You cannot expect me to think about safety meeting. I am in the middle of doing some invoices. You will have to ring me back later？”2、 Explain the inappropriateness（不合适）of aggressive behavior.Explain the appropriateness of assertive behavior.aggressive behavior：

28、（1） counter-productive（适得其反的），may allow someone to get their way immediately but in the long term it leads to broken relationships resentment（怨恨）and hostility（敌意）.（2） Often leads to escalation of conflict（冲突扩大）（3） Often leads to guilt feelings on the part of the aggressor（攻击者）.assertive behavior：（1）

29、 It defuses（减少）the potential for conflict（2） It maintains（维持）a good working relationship as it displays a willingness to deliver a mutual compromise（相互妥协） as an aid to achieving a clear objective.3、 区别the contribution of the individual to the organization和the contribution of the team to the organiza

30、tion的不同。Individual contributionTeam contributionOne set of skillsA mix of skillsOne point of viewA number of different viewsInnovative（革新的）ideas based on the individuals expertiseInnovative ideas based on the combination of expertise（专业知识）4、 Explain how teams can help to deliver(实现)organizational su

31、ccess？（1） The delivery of organization objectives more effectively（2+2=5）（2） If social needs are meet increases motivation（动力）（3） A mixed balance of skills and expertise might increase the chance of success.5、 Suggest 3 ways in which a leader can build cohesiveness（凝聚力）.（1） Clear communication of th

32、e groups task objective and the contribution each member can make to delivery of the task（2） Strive to create a cooperative atmosphere(合作氛围) and style，based on trust（3） Good communication through facilitating（促进）openness and honesty，information sharing，ideas generation and constructive feedback.六、Team formation development and management1