ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-94.docxVIP

PAGE 1 ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-94 1. taxes are collected by the Revenue authority from a business, which attempts to pass on the tax to consumers in the price of goods. Which word correctly completes this statement? A Progressive B Direct C Indirect 答案：C 2. If a government has a macro-economic policy objective of expanding the overall level of economic activity, which of the following measures would not be consistent with such an objective? A Increasing public expenditure B Lowering interest rates C Increasing taxation 答案：C 3.The currency in country X is the Krone while country Y uses the Euro. Country Y has recently experienced an increase in its exchange rate with Country X. Which of the following effects is likely to result in Country Y? A A stimulus to exports in Country Y B An increase in the costs of imports from Country X C Reducing demand for imports from Country X D A reduction in the rate of cost push inflation 答案：D 4.The following, with one exception, are \protectionist measures\ in international trade. Which is the exception? A Import quotas B Subsidies for exporters C Customs procedures D Tariffs 答案：B 5.Are the following statements true or false? 1 Frictional unemployment will be short term 2 Governments can encourage labour mobility if they want to reduce unemployment A Both statements are true. B Statement 1 is true and statement 2 is false. C Statement 1 is false and statement 2 is true. D Both statements are false. 答案：A 6.Monetary policy is a government economic policy relating to: 1 Interest rates 2 Taxation 3 Public borrowing and spending 4 Exchange rates Which of the above are correct? A 1 and 4 B 2 and 3 C 2 and 4 D 3 and 4 答案：A