ACCA(F1)试题
ACCA（F1）1—7章论述题
一、The business organization
1、Suppose you are organizing a student ball. What advantages could be
gained by forming a committee(成立一个委员会) to manage the process and ultimate event?
⑴It would help overcome your limitations by pooling(共用) knowledge，ideas and expertise.
⑵It would enable individuals to specialise（专门研究）in particular roles.
⑶It would save time through joint effort.
⑷It would enable synergy（协同、配合）to be gained.
⑸It would satisfy social needs.
2、Some building societies(住宅互助社团) have demutualised（股份化） and
become banks with shareholders. Comment on how this may have affected lenders and borrowers.
答案：Mutual building societies exist for the benefit of their members. This is reflected in setting：
（1）interest rates（利率） for borrowers as low as possible
（2）interest rates for savers as high as possible
The aim is not to make a profit so the borrowing and saving rates are moved as close as possible with a small margin sufficient to cover costs. Once it becomes a bank the building society must then seek to maximise （最大化）shareholder wealth and become profit seeking. This is done by increasing borrowing rates and reducing saving rates.
Members will thus find that the terms offered by the building society become less attractive.
However，when demutualising（股份化）most building societies give their members windfalls（外快，横财）of shares so members become shareholders，thus benefiting from dividends（红利，股息）and share price increases.
3、An over-keen（过激的）sales person promises a new product to a client
before production anticipates(生产预期) manufacturing it.
What problems could this cause and how could it have been avoided？Problems：
（1）the firm will let down（失信于）its major customer，with resulting loss of goodwill（信誉） and impact on future orders
（2）Or the firm will incur(遭受) extra costs to advance production to meet the deadline set.
Avoided：
（1）better communication between sales and production（销售和生产）（2）ensuring that sales staff are briefed（事先被下达简令） by their supervisor（监督者）about delivery and production（交付和生产）schedules
（3） having an IT system where all sales staff can verify （核实）stock
and anticipated production times before confirming orders
4、Give 3 strategic （战略的）issues that should be considered by the headmaster of a school as part of strategic analysis （策略分析）. Internal analysis:
（1） review of Ofsted reports to identify areas for improvement
（2） review of government league （联盟）tables (政府排行榜)
（3） an assessment of each member of staff to identify strengths and
weaknesses
（4） a review of assets ，including buildings and equipment. External analysis ：
（1） local birth rates to anticipate likely future student numbers
（2） numbers of graduates going into teaching to anticipate future
supply of teachers
（3） proposed government legislation relating to schools ，eg.Funding. Stakeholder （参与方）analysis ：
（1） feedback from PTA groups(家长教师会团体)and other parent groups
（2） feedback from schools governors
二、Organizational structure
1、Design an organizational structure for Food plc.
Food plc
Board
2、What （other ）factors could influence t he span of control within an
organization？
（1）nature of the work
（2）type of personnel（人事部门、员工）
（3）location of personnel
（4）management style
（5）level of organizational support for routine tasks
（6）the nature of the work
（1-3为课本内容，4-6为答案内容）
3、Haulage is an haulage company（运输公司.It has 3 levels of employee：
directors、managers and drivers. Its organization chart（公司组织机构图）shows a corresponding 3 tier(等级) structure. What factors will influence the span of control of the managers？
答案：The work of the drivers is not particularly complex and drivers will not need much guidance.
Modern technology means that meetings between managers and drivers will not often be necessary.
Each manager will have a wide span of control.
4、How does the ability of the employees affect the level of
decentralisation（分散，地方分权）？
答案:The more able the employees，the more decisions they can be entrusted with（受委托），and the greater the level of decentralisation.
5、A disadvantage of decentralisation can be increased costs. How can these arise？
答案：Poor decisions∕lack of goal congruence（目标一致性），leading to increased costs.
Training costs
Duplication（复制）of roles（重复角色） leading to increased personnel costs
Extra costs of gathering information form various sources∕locations.
6 、What other methods could be employed to integrate（整合）a department and reduce the impact of the informal organization(非正式机构)as in the last example above？
案例的方法：mix members of the 2 ‘cliques’（小集团）on training courses 答案：Away days，ensuring that teams for the activities are picked with （被挑选的）members from both cliques.
Change shift patterns(模式)so that the cliques are broken up on the production line.
Change break times，so that one ‘clique’does not take its break together.
三、Organizational culture
1、State 3 aspects of culture that could be classified as artifacts（人
工产物）.
（1）the way that people dress
（2）furnishings（陈设），office facilities（办公室设施）
（3）How employees（visibly明显地）react to each other and outsiders （局外人）.
2、Describe what Handy meant by a task culture. Can you think of 2
disadvantages this may create for an organization？
答案：A task culture is one where nothing is allowed to get in the way of completing the task.
Disadvantages：
（1）high levels of stress
（2）quality compromised（质量妥协）in an effort to get the job finished on time
（3）people feeling that their individual needs are surpassed（被超过）by the needs of the task，eg.Feeling pressurised(紧迫的)to work late.
四、Leadership，management and supervision
1、Briefly explain in general terms the responsibilities of a supervisor. （1）Planning the work of the department（安排部门工作）
（2）Ensuring the work is completed as far as possible according to plan by adequate（足够的）supervision（通过足够的监督来确保工作尽可能地按计划完成）
（3）Maintaining discipline（维持纪律）in the department
（4）Undertaking the task when required
（5）Having knowledge and ability in all aspects of health，safety and employment legislation that applies to his or her subordinates
（下级）.
2、John进入了一个会计部门，他的上司病了，所以他被要求准备the management
accounts（管理账户），他要求得到有关工资的信息。但the payroll department(薪金部门)不愿意给他。导致此问题的根本原因是什么?
答案：John has been given the responsibility for completing a task but without the authority.
3、Can you think any （other）traits（特征） essential in a leader？书上：physical traits：drive（干劲），energy，appearance
Personality traits：adaptability，enthusiasm，self-confidence
Social traits：co-operation，tact（老练），courtesy
答案：ambition，fairness，integrity（正直），initiative
4、The table below includes needs that managers have to action.
5、下面是由manager发出的statements，选择一个由Ash ridge阐述的
6、Using the scores shown on the above grid（网格）make suggestions as
to how this particular manager could improve his or her managerial style（管理风格）.
答案:The manager illustrated(用图表阐明)in the above grid is showing good concern for production but is weak in terms of concern for employees. Further investigation would then be carried out to determine why this is the case and in what ways such a lack of concern is exhibited. Then rectifying（矫正）action can be taken.
For example：
〃Attend a training course on people skills and motivation.
〃Involve staff in more decisions.
〃Treat staff as valuable assets；adopt an open door policy.
五、Individual and group behavior in business organizations
1、一个同事在你正在处理invoices时给你来电话，说想要和你讨论下周的安全
会议。你倾向于稍后讨论。给出an assertive response（自信行为）和an aggressive response（攻击行为）。
An assertive response：?Fine. I am happy to talk about the safety meeting，but right now I would like to finish these invoices. How about ringing me back later this afternoon？?
An aggressive response：?Fine. You cannot expect me to think about safety meeting. I am in the middle of doing some invoices. You will have to ring me back later？?
2、Explain the inappropriateness（不合适）of aggressive behavior.
Explain the appropriateness of assertive behavior.
aggressive behavior：
（1）counter-productive（适得其反的），may allow someone to get their way immediately but in the long term it leads to broken relationships
resentment（怨恨）and hostility（敌意）.
（2）Often leads to escalation of conflict（冲突扩大）
（3）Often leads to guilt feelings on the part of the aggressor（攻击者）.
assertive behavior：
（1）It defuses（减少）the potential for conflict
（2）It maintains（维持）a good working relationship as it displays a willingness to deliver a mutual compromise（相互妥协） as an aid to achieving a clear objective.
3、区别the contribution of the individual to the organization和the
contribution of the team to the organization的不同。
4、Explain how teams can help to deliver(实现)organizational success？（1）The delivery of organization objectives more effectively（2+2=5）（2）If social needs are meet increases motivation（动力）
（3） A mixed balance of skills and expertise might increase the chance of success.
5、Suggest 3 ways in which a leader can build cohesiveness（凝聚力）. （1）Clear communication of the group’s task objective and the contribution each member can make to delivery of the task （2）Strive to create a cooperative atmosphere(合作氛围) and style，based on trust
（3）Good communication through facilitating（促进）openness and honesty，information sharing，ideas generation and constructive feedback.
六、Team formation development and management
1、在等公车的一群人可以被描述成a formal or informal group？
答案：They would be considered as a random（随意的）crowd rather than a group. If they know each other or have to wait a long time，then they could develop into an informal group.
2、Would an orchestra（管弦乐队）be considered a team？
答案：Yes. An orchestra is a team made up of brilliant individuals. The conductor attempts to blend（协调）them together to make a superlative （最佳的）team performance.
3、Outline（概述）some of the characteristics that identify a team. （1）share a common goal
（2）enjoy working together
（3）commitment to achieve goals
（4）diverse individuals
（5）loyalty to the project
（6）attain a team spirit
4、Neville管理一个12个人的团队。Its members value Neville’s leadership
and the back-up given by Olivia.她负责详细说明Neville的指示，并且代表他处理成员们的询问。团队的成功大多归因于Peter，who is creative at problem solving. Rosalinde是一个有着关于资源供给和信息收集方面广阔知识的成员。Quentin是一个制定计划（chart）和记录（records）的专家。Shelia is invaluable（极有用的）at sorting out disagreements and keeping everyone cheerful.
Requirement：
Which of Belbin’s role classification do the following group members most closely comply with？
答案：Neville：Leader
Olivia：Shaper
Peter：Monitor-evaluator（监控评估员）and innovator（改革者）
Rosalinde：Resource-investigator（调查者，审查者）
Quentin：Company worker
Sheila: team worker
5、From Belbin’s model，explain any 3 roles that members of a team might
perform？
Leader：the co-ordinator（统筹人），a balanced and disciplined person，good at working with others.
Shaper：a dominant（统治的），extrovert（外向的）personality，task driven to the point of passion，a force for action.
Monitor-evaluator：not creative but analytical（善分析的），often tactless （不圆通的），examines ideas and spots flaws.
6、Following on from TYU above，suppose the following has occurred：〃最近，Olivia因为家庭原因辞职了
〃因为工作量（workload）增加了，Neville新聘请（recruit）了4个人
〃Neville发现各色members向他抱怨他们所被要求的以及其他人员的错误
〃Peter和Rosalinde对Neville很有作用，但在他们之间也有争执Requirement:
Relating your answer to Tuckman，analyze the situation before and after the changes.
Before: The team could be described as at the performing stage of team development.
After：The recruitment of 4 new people to the group has taken the team back to the forming and storming stages.
7、Describe Tuckman’s stages of team development.
Forming: meeting the members，find out more about one another and the task. Storming（调整阶段）：conflict of ideas，responsibilities and roles. Norming（规范化）：routines（惯例）become established.
Performing：The team is able to perform effectively.
Dorming: the team becomes complacent（自满的）and loses interest in the task.
8、Consider the type of behavior characterizing（描绘）an ineffective group.
〃tense atmosphere
〃no clear objectives
〃members not listening to each other
〃dominating characters（主导角色）
〃group pressure –individuals feeling they need to agree with decisions even when they believe them to be wrong
〃conflict is avoided –Tuckman suggests conflict is required and needs to be managed in order to develop team norms.
9、List some of the characteristics of effective teams.
〃absenteeism（旷工）will below
〃output and productivity will be high
〃quality of output will be high
〃stoppages（中断，罢工）and interruptions to work flow will be low 〃communication will be free and open
〃opinions will be based on consensus（一致）
〃job satisfaction will be high
七、Motivating individuals and groups
1、Discuss why an organization is looking for motivated employees as oppose to satisfied employees.
答案：The point at issue is the way in which the job is done. It is suggested that if individuals can be ?motivated” by one means or another,
〃They will work more effectively and productivity will rise.
〃They will produce a better quality of work.
〃They will exercise their creativity and initiative in the service of organization goals.
3、一个会计部门的经理觉得the high levels of productivity是因为the high level of satisfaction the employees get from their job.对吗？
答案：There is no evidence that job satisfaction can lead to increased productivity. To increase productivity the employees need to be motivated.
4、Discuss how useful motivation is as a concept.
答案:It could be argued that if a person is employed to do a job，he will do that job and motivation should not arise. The point that we need to consider is the way in which the job is done. If individuals are motivated they will work more efficiently and productivity will rise. They may produce a better quality of work. Motivation may ensure that they exercise their creativity and initiative in the service of organization goals.
5、Violet是一个设计公司的主管。Assess her motivation using Maslow’s
6、Which of the needs listed below do not feature explicitly（明确地）
on Maslow’s hierarchy?
(1)salary
(2)sense of achievement
(3)recognition
(4)bonus（奖金、红利）
(5)interpersonal relationships
答案：（1）和（4）
They do not appear on the hierarchy，but they can contribute to achieving basic needs.
7、Why might a graduate starting a new job who had already satisfied the
basic needs on Maslow’s hierarchy then seek to satisfy needs in a different order?
答案：A graduate might then seek to meet social needs before worrying about job security and long term security of pension arrangements.
8、Modern trends in job design have been aimed at the quality of working
life for the worker and labor flexibility. Which of Herzberg’s 3 definitions would these be attributed to？
答案：Labour flexibility would include functional flexibility （multi-skilling多种技能训练）which would allow employees to move around the organization depending on demand required in each department，this could be linked to job rotation（工作轮换）.
9、Sonya lacks confidence. Her boss wants to motivate her by showing her
that she has regularly exceeded targets in the past. Which aspect of the Vroom model is being focused on here？
答案：Expectancy（期望值）–the perceived profitability（盈利能力）of success is being modified（改变），not the value of the reward.
10、Discuss the objectives of reward management.
〃To attract and retain（保留）suitable employees.
〃To maintain（维修）and improve levels of employee performance.
〃To comply with legislation and regulation.