财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 1 2010 年 ACCA F1-F3 真题答案 1 B The external auditor has to ensure that the financial statements of the organisation truly reflect the activities of the business in the relevant accounting period. This assessment should be independent and therefore free from subjectivity on the part of the management of the client organisation. 2 A The team leader has allowed the team to develop as they were performing well initially, but because of the later failures, has clearly failed to manage the team effectively overall. 3 A An employee with a range of tasks or objectives to achieve and pressures to achieve them to set deadlines, should always prioritise tasks in accordance to business importance. Deciding on other criteria such as pressure applied by colleagues, whether someone is absent or not or simply because a task is urgent may damage wider business objectives. 4 D A professional accountant acting in accordance with fundamental ethical principles is demonstrating objectivity when they give a complete and precise view, which by implication means that negative aspects should not be concealed or positive aspects accentuated. 5 C IFAC has no legal powers against businesses, nor does it set financial reporting standards. It is an accounting association member body which promotes educational and ethical standards of behaviour amongst its member bodies, through a code 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 2 of ethics and behaviour, but does not prescribe detailed rules on this. 6 A (36,000 + (200,000 x 12%)/200,000 = 30% 7 C 8 C Using high low method: Variable cost (170,000 5,000 135,000)/(22,000 16,000) = $5 Fixed cost: 135,000 (16,000*5) = 55,000 Cost for 20,000 units: (20,000*5) + (55,000 + 5,000) = $160,000 9 A 10 B 11 B 12 C 13 B 14 A 15 B $000 Cost 1,500 NCI 360 Shares (1,000) Retained earnings (800) 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 3 60 参与 ACCA 考试的考生可按照复习计划有效进行，另外高顿网校官网 ACCA 考试辅导高清课程已经开通，还可索取 ACCA 考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升复习备考效果。更多详情可登录高顿网校官网或关注高顿网校微信咨询。