我们都知道，考前多做题是非常有用的，当然，acca考试也不例外。考生可以下载一些模拟试题进行练习或者到acca考试培训机构网站也可以找一些模拟试题，因为acca考试培训机构发布出来的试题都是比较有希望考的。现在，小编给各位考生带来了两道2021年acca考试F1科目模拟试题与解析。

　　一、题干：[单选题]Which of the following would raise ethical issues for a manufacturer of fast-moving consumer goods?()

　　(1) The materials used in manufacture of the goods

　　(2) The role of regulatory and professional bodies

　　(3) The quality of the goods

　　(4) How much its raw materials suppliers pay their staff

　　(5) How the goods are packaged

　　选项：A. (1) and (3) only

　　B. (1) (2) and (4) only

　　C. (1)(2)(3)(4) and (5)

　　D. (2) (4) and (5) only

　　【Answer】C

　　恒企解析：These are all potential ethical issues. Materials used impacts on product safety and eco-friendliness (eg for recycling). Quality is a safety and customer satisfaction issues. Advertising poses issues of truth and non-manipulation. You may have hesitated over supplier labour practices, but this is a key area of ethical sourcing. It can cause significant damage to corporate reputations. Packaging raises issues of safety/perishability, eco-friendliness and truthful product labelling.

　　acca考试F1科目模拟试题知识点：The role of regulatory and professional bodies

　　二、题干：[单选题]You have been asked to work on a major investment decision that your company will be making, and discover that your sister-in-law is the managing director of a firm that may benefit from the outcome of the decision. You have no intention of allowing this to influence the advice your give your firm, and you know that your sister-in-law will not try to influence you in any way.

　　What professional quality would make you consider handing this task to a colleague or otherwise raising questions with your superiors?()

　　选项：A.Independence in appearance

　　B.Social responsibility

　　C.Independence of mind

　　D.SkepticismInd

　　【Answer】A。

　　恒企解析：Independence in appearance means avoiding situations that could cause a reasonable observer to question your objectivity. In the scenario, this is a risk - while independence of mind (free from actual partiality) isn't. The pure distractors were plausible because of the possibility of raising questions (scepticism) with your superiors (accountability) - but irrelevant.

　　acca考试F1科目模拟试题知识点：The role of regulatory and professional bodies

　　以上的内容就是2021年acca考试F1科目模拟试题与解析，希望对各位考生有所帮助。若是考生还想知道更多2021年acca考试F1科目模拟试题，可以关注我们恒企网校ACCA栏目资讯更新。

当然，考生若想在手机上随时随地的获取ACCA报考的相关资讯，也可直接下载恒企网校APP进行查阅。