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最新的 CIMA Certification E1 免費考試真題:

1. S is employed within the accounting function of a small company. Due to the size of the company, there are not enough resources for separate accounting functions so S is responsible for both management and financial accounting tasks. As the company is so small there is no requirement for audit. However it does make use of the services of an external certified accountant for statutory accounting and taxation services.
According to Mintzberg, in which part of the organisation does the external accountant belong?

A) Support staff
B) Operating core
C) Strategic apex
D) Technostructure

2. Company T needs to update its forecast for the remaining 9 months of the financial year to comply with its bank financing convenants. There is a debate between the manufacturing department, which wants to replace some large equipment within the next six months, and the finance function, which wants to ensure that sufficient reserves have built up to fund the purchase outright rather than exploring further financing options.
Which conflicting factors are the two departments debating?
Select ALL that apply.

A) Independence
B) Long term
C) Short term
D) Revenue expenditure
E) Capital expenditure

3. Which THREE of the following features are associated with a delegated sourcing strategy as part of an organisation's supply network?

A) The burden of coordination and liaison with suppliers removed from the organisation
B) Goods provided by second tier suppliers
C) An emphasis on low costs and just-in-time delivery
D) Coordination and liaison with suppliers by the organisation's purchasing department
E) Annual formal tendering processes for potential suppliers to undertake
F) A single supplier

4. Which of the following specifically describes experiential marketing?

A) Experiential marketing uses marketing techniques to create an emotional connection between a person and a brand.
B) Experiential marketing uses marketing techniques to motivate employees.
C) Experiential marketing uses marketing techniques to achieve non-commercial goals.
D) Experiential marketing uses marketing techniques to maximise profits.

5. Which of the following are advantages of a virtual team?
Select ALL that apply.

A) It is easier to establish decision making processes.
B) The costs of a central office are not needed.
C) New members can be brought in and out of the team easily.
D) Members do not feel isolated.

問題與答案：

問題 #1 答案： A

問題 #2 答案： B,C

問題 #3 答案： A,B,F

問題 #4 答案： A

問題 #5 答案： B,C