ACCA高顿题库 F1 Business organisations and their stakeholders

ACCA考试 备战题库-高顿题库 ADB is a business which is owned by its workers. The workers share the profits and they each have a vote on how the business is run. Which ONE of the following best describes ADB?                                                                  A. Not-for-profit B. Co-operative C. Public sector D. Private sector

您的答案：未作答 正确答案：B

答案解析：

The correct answer is: Co-operative Rationale: A co-operative is a business which is owned by its workers or customers, who share the profits. Others features include open membership, democratic control, distribution of surplus in proportion to purchases and promotion of education.

第 2 题平均正确率 ：58.4%

Secondary stakeholders is another term for which group of stakeholders?                                                                  A. Contractual stakeholders B. External stakeholders C. Connected stakeholders D. Internal stakeholders

您的答案：未作答 正确答案：B

答案解析：

The correct answer is: External stakeholders Rationale: Primary stakeholders are those who have a contractual relationship with the organisation, including some internal and connected stakeholders. Secondary stakeholders are therefore external stakeholders.

第 3 题平均正确率 ：65.4%

What is the term given to the idea that the combined output of a number of individuals working together will exceed that of the same individuals working separately?                                                                  A. Specialisation B. Synergy C. Sympathy D. Systems thinking

您的答案：未作答 正确答案：B

答案解析：

The correct answer is: Synergy Rationale: Synergy is the 2 + 2 = 5 factor, and is one of the key reasons for the formation of teams and organisations. Pitfalls: You need to read all the options carefully, especially if they look similar and all 'sound' plausible. Ways in: You should be able to define the other options, to confirm that they do not fit the definition given.

第 4 题平均正确率 ：42.9%

Which of the following is an external stakeholder?                                                                  A. Supplier B. Professional body C. Bank D. Customer

您的答案：未作答 正确答案：B

答案解析：

The correct answer is: Professional body. External stakeholder groups - the government, local authorities, pressure groups, the community at large, professional bodies - are likely to have quite diverse objectives.

第 5 题平均正确率 ：48.3%

Which TWO of the following are connected stakeholders to an organisation?                                                                  A. Employees B. Customers C. Managers D. Suppliers

您的答案：未作答 正确答案：B,D

答案解析：

The correct answers are: suppliers and customers. The others are internal stakeholders.

第 6 题平均正确率 ：56.5%

'An organisation is a social arrangement which pursues collective , which controls its own performance and which has a boundary separating it from its environment.' Which of the following words best completes this sentence?                                                                  A. Stakeholders B. Tactics C. Profits D. Goals

您的答案：未作答 正确答案：D

答案解析：

The correct answer is: Goals. Rationale: Collective goals or aims are a feature of organisations. Pitfalls: Watch out for closely related terminology like 'goals' and 'tactics'. You might have thought 'tactics' would fit here, but they are the lower level plans of functions: they may not be shared by the organisation as a whole. Ways in: If you didn't know the definition, you could have got to the answer by ruling out the other options. Stakeholders doesn't fit 'pursues'; profits are not the objective of all organisations; and tactics are at a lower level than goals.

第 7 题平均正确率 ：53.6%

An organisation is owned and run by central government agencies. The organisation is best described as which ONE of the following statements?                                                                  A. A private sector organisation B. A local government organisation C. A voluntary sector organisation D. A public sector organisation

您的答案：未作答 正确答案：D

答案解析：

The correct answer is: A public sector organisation Rationale: Such an organisation is part of the public sector. The voluntary sector comprises charities and other organisations whose members are volunteers. Private sector comprises non-governmental organisations, such as limited companies. The question specifically states that the organisation is run by central not local government. Pitfalls: Watch out for 'public' and 'private' sector terms - and be able to distinguish clearly between them. Pitfalls: Don't get sidetracked by the link between 'overseas markets' and 'geographical'.

第 8 题平均正确率 ：41.4%

Which TWO of the following statements are true?                                                                  A. For organisations that have limited company status, ownership and control are legally separate. B. Limited company status means that a company is only allowed to trade up to a predetermined turnover level in any one year. C. Ordinary partnerships offer the same benefits as limited companies but are usually formed by professionals such as doctors and solicitors. D. The drawback of being a sole trader is that you have personal liability for the debts of your business.

您的答案：未作答 正确答案：A,D

答案解析：

The correct answers are: For organisations that have limited company status, ownership and control are legally separate. and The drawback of being a sole trader is that you have personal liability for the debts of your business. Rationale: In a limited company, the owners (shareholders) are separate from the managers of the concern (board of directors). Sole traders do have personal liability for debts: they do not have 'limited liability'. Pitfalls: Some options look plausible because of the wording. 'Limited' doesn't mean 'only being allowed to trade up to' - but looks as if it might. The second half of the statement about partnerships is true - but this doesn't mean that the first half is also true. Ways in: You should have been able to rule out A (no company's turnover is limited) and D (ordinary partnerships are different from limited companies).

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