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最新的 CIMA Business Accounting BA1 免費考試真題:

1. All of the following are examples of externalities except which one?

A) Some consumers being unable to afford goods because prices have been driven up by the demand from other consumers
B) Pollution resulting from a production process
C) Firms training workers who then move to other employers
D) Road congestion caused by rush hour traffic on the roads

2. Golden Crisp Cereals plans to build its new factory on the outskirts of Bimbleton, an affluent medium-sized town where its current headquarters is based. The area where they are planning to build the factory was formerly a country park.
Of the following, which stakeholder would be most likely to protest against the construction of the new Golden Crisp Cereals factory?

A) Environmental groups
B) Current employees
C) Trade unions
D) Local residents

3. Financial intermediation is the process by which

A) Banks provide commercial services for their customers.
B) Banks create credit on the basis of their liquid assets.
C) The central bank acts as a link between commercial banks and the government.
D) Net savers and net borrowers are brought together.

4. Which of the following functions is not performed by investment exchanges such as NASDAQ, the London Stock Exchange or the New York Stock Exchange?

A) A lender of last resort to the banking system
B) A provider of regulation over assets and trading methods
C) A primary market for newly issued private securities
D) A secondary market to make existing shares liquid

5. Diseconomies of scale

A) are the result of businesses adopting a divisional structure
B) cause the long run average cost curve to rise
C) occur because all firms face a U shaped short run average cost curve
D) are the result of the operation of the law of diminishing returns

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