中公浙江财经考试网温馨提醒您关注2020浙江ACCA考试备考资料：【2020浙江ACCA考试备考资料：F1模拟练习题（8.5）】
在ACCA考试的备考之路上，注定少不了一些艰辛和坚持。为了达到心中的目标，我们只有不断的努力，努力，在努力!万丈高楼平地起，搭建扎实的ACCA学习基础，就需要每天坚持不断的练习。中公财经小编为大家整理了ACCA的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的ACCA证书!
32.1 In a payroll system, which of the following actions would not require authorisation, as a standard control measure?
A Engagement or discharge of employees
B Changes in pay rates
C Statutory deductions from pay
D Overtime payments
答案：C
32.2 At a chocolate manufacturing company, one of the production mixers has recently been made redundant. Fellow shop-floor staff are outraged: he was 'the only one who knew anything about chocolate' and they had relied on his judgement for years. Protests are ignored. A week later, cement is found in a batch of crunchy bars. Two weeks later, staff refuse to work overtime. The mixer is finally reinstated. Which two types of power are illustrated in this scenario by the mixer and the shop floor staff?
(i) Position power
(ii) Expert power
(iii) Personal power
(iv) Negative power
A (i) and (ii)
B (ii) and (iii)
C (ii) and (iv)
D (iii) and (iv)
答案：C
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