以下五道题是高顿网校小编为大家送上的ACCA F1今日大餐：
（单选）Which combination of demand and supply curves would be appropriate for a firm attempting to increase its profits by increasing its market share?
A. Elastic demand, elastic supply
B. Inelastic demand, inelastic supply
C. Inelastic demand, elastic supply
D. Elastic demand, inelastic supply
正确答案：A
答案解析：
The correct answer is: Elastic demand, elastic supply
To increase market share requires greater quantities of the firm's products to be both demanded and supplied. To sell more, a firm needs to lower price. For this to be profitable, demand must be elastic. To produce more, supply must also be elastic.
2
（单选）All of the following, with one exception, are alternative terms for the same thing.
Which is the exception?
A. Maintenance factor
B. Environmental factor
C. Motivator factor
D. Hygiene factor
正确答案：C
答案解析：
The correct answer is: Motivator factor
Rationale: Herzberg used the other three terms to describe the same set of factors: the ones that maintain morale but do not positively motivate (maintenance); prevent dissatisfaction but do not promote satisfaction, in the same way that hygiene prevents ill-health but does not promote well-being (hygiene); and that relate to the environment of work rather than to the work itself (environmental). The opposite set of factors is 'motivator' factors in the work itself, which - according to Herzberg - positively create satisfaction and motivation to superior performance.
Pitfalls: An exam question may refer to hygiene factors by any one of its three names, so it is worth using this question to check that you know them all!
3
（单选）There is a need for co-ordinated information flow between sections and departments in accounting management.
To which of the following should the receivables ledger section give information about overdue debts?
A. The payables ledger section
B. The credit control department
C. Cost accounting staff
D. The cashier
本题答案：B
答案解析：
The correct answer is: The credit control department
Rationale: This should be obvious from the context (debts represent goods bought on credit: hence, credit control) - but make sure that you could define the roles of all the other options, if you needed to!
4
（多选）Which of the following would be classed as a 'selection' rather than a 'recruitment' activity?
A. Job interviews
B. Advertising vacancies
C. Designing application forms
D. Screening application forms
正确答案：A,D
答案解析：
The correct answer is:
Job interviews and Screening application forms
Rationale: Screening means sorting through application forms received, in order to separate out candidates which are clearly ineligible for the vacancy, immediately worth short-listing and so on. It is selection because it is part of the process of measuring candidates against requirements, and selecting those who are most suitable.
Job interviews are also a selection procedure.
Recruitment is the process of defining requirements and reaching potential applicants.
5
（单选）Lack of control over which of the following activities can lead to the fraudulent practice of teeming and lading?
A. Inventory management
B. Budgetary system
C. Non-current asset register
D. Sales ledger and receipts
正确答案：D
答案解析：
The correct answer is: Sales ledger and receipts
Teeming and lading is the theft of cheque receipts. Setting subsequent receipts against the outstanding debt conceals the theft.
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