ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1108-78.docx

ACCAF1考试-会计师与企业(基础阶段)历年真题精选及详细解析1108-78.docx

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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1108-78 21.1 Willy Dewitt-Ornott works in Sales. There is always a sales competition at the year end and the winner is likely to be made team leader. Willy\s quite certain that he will be able to win and that he will have more responsibility, which he would like. But he would also have to work much longer hours, and he is quite reluctant to do this for family reasons. If an expectancy equation were used to assess Willy\s motivation to work hard at the end of the year, based on the information given, which of the following results would you expect to see? A Valence would be high, expectancy high, motivation high. B Valence would be high, expectancy low, motivation low. C Valence would be around 0, expectancy high, motivation low. D Valence would be around 0, expectancy high, motivation high. 答案:C 21.2 All of the following, with one exception, are alternative terms for the same thing. Which is the exception? A Motivator factor B Hygiene factor C Environmental factor D Maintenance factor 答案:A 21.3 Keepham (Hungary) Co offers its employees: (i) Sensible company policies (ii) Good salaries and bonuses (iii) Considerate supervision (iv) Training programmes According to Herzberg\s two-factor theory, which of these things will satisfy employees in such a way as to motivate them to superior effort in the long-term? A (ii) only B (iv) only C (ii) and (iv) only D (i), (ii), (iii) and (iv) 答案:B 21.4 What term is given, in motivation theory, to the things people value and choose to pursue? A Goals B Innate needs C Satisfaction 答案:A 21.5 Phil T Luker Son offers its employees a reward package which includes salary and company car. Its factory is safe and clean and rather smart. The work is technically challenging and employees are encouraged to produce innovative solutions to problems.Which of the rewards offered by the firm is a form of intrinsic reward? A The salary B The car C The work 答案:C

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