備考ACCA考試，好的學習方法很重要，但是練習也很重要，下面幫考網就給大家分享一些，ACCA考試F1考試試題，備考的小伙伴趕緊來練練手吧。

1.Alf Sparks is amanager of a small team designing ａｎｄ building a new management informationsystem. The various levels of management that will be using the system will allhave different information requirements but the qualities of good informationare the same at each level. He is describing these qualities to his team.

Which of the following would be included inhis explanation?

(i) Comprehensive

(ii) Relevant

(iii) Accurate

(iv) Authoritative

A (i), (ii) ａｎｄ (iii)

B (ii), (iii) ａｎｄ (iv)

C (i), (ii) ａｎｄ (iv)

D (i), (iii) ａｎｄ (iv)

答案：B

2.Externalauditors may place reliance on internal auditors/\\' work.

Is this statement correct?

A External auditors need to assess the workof internal audit first

B Internal auditors are not independent andso cannot be relied upon

C Yes, always

答案：A

3.Which of the following costs, which mightbe incurred before ｏｒduring the development of an

information system, are capital costs?

(i) Hardware purchase costs

(ii) Costs of testing the system

(iii) Software purchase costs

(iv) Installation costs

A (i), (ii) ａｎｄ (iii)

B (i), (ii) ａｎｄ (iv)

C (ii), (iii) ａｎｄ (iv)

D (i), (iii) ａｎｄ (iv)

答案：D

4.Who appointsexternal auditors?

A Chairman

B Finance director

C Shareholders

答案：C

5. Control over cash receipts willconcentrate on three main areas.

Receipts must be ____promptly

The record of receipts must be______

The loss of receipts through theft oraccident must be______A Banked, complete, prevented

B Counted, accurate, reported

C Banked, accurate, avoided

D Reported, accurate, prevented

答案：A

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