在备考后期阶段，考生需要每天刷题巩固知识点。现在，小编分享几道2021年acca考试F1科目模拟试题与解析，考生可以来看看。

　　1.【单选题】Which of the following would you consider when undertaking a PESTEL analysis?

　　(1) Legal issues

　　(2) Personal preferences

　　(3) System requirements

　　(4) Political factors

　　选项：

　　A.. 1and 2 only

　　B. 1,2,,3and 4

　　C. 2and 4 only

　　D. 1 and 4 only

　　1.【Answer】D。

　　解析：PESTEL analysis中各个字母分别代表：political，economical，social，technological，environmental and legal factor。该题比较简单，不应失分。

　　2021年acca考试F1科目知识点：Political and legal factors affecting business

　　2.【单选题】The objectives of which of the following bodies include the establishment of high quality professional standards in financial reporting and the promotion of convergence of these standards across frontiers?()

　　选项：

　　A.IFAC

　　B. IABS

　　C. IBSC

　　D. IASB

　　2.【Answer】D。

　　解析：IASB的职责负责issue 国际财务报告准则，促进准则使用以及不同国家之间准则的趋同性。

　　2021年acca考试F1科目知识点：Principles of law and regulation governing accounting and auditing

　　3.【单选题】X is a management consultant employed by a health organization. She finds that Finance and medical directorates are in regular conflict. The Finance directorate accuses the medical directorate of spending beyond its budgeted allocation. The medical directorate accuses the finance directorate of being concerned solely with spending cuts.

　　Which of the following courses of action should X recommend the organization take to improve morale in the longer term?()

　　(1)Develop a code of organizational values

　　(2)Improve inter-disciplinary communication

　　(3)Develop a corporate mission-statement

　　选项：

　　A. 1 and 3only

　　B. 1 and 2 only

　　C. 1, 2 and3

　　D. 2and 3 only

　　3.【Answer】C。

　　解析：冲突的长期解决可从公司的使命mission-statement，公司政策以及价值观方面入手去解决。

　　2021年acca考试F1科目知识点：Sources of conflicts and techniques for conflict resolution and referral

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