12月ACCA考试F4模拟练习及答案.docx

12月ACCA考试F4模拟练习及答案Whenmyfirstchildwasborn,mymother-in-lawsaidtome:‘MotherhoodisawonderfuljustaslongasyourememberthatAMother’sPlaceisintheWrong.Nomatterwhatyoudo,yourchildrenwillblameyou.’Sinethattime,almostnineyearsago,Ihavecarefullymonitoredmothersandtheirgrowingoffspringtoverifythismaxim,andfoundthatindeeditcontainsmuchtruth.If,ontheotherhand,amothersendsherlittlelambtothelocalneighborhoodschool,thelittlelambwillgrumbletearslaterthathisparentsdidnotgiveafigforeducationandthatiswhyhewasilliterateandonthedole.Ifawomanhasajob,herchildrenwillspeakmournfullyoftheexperienceofbeinglatch-keykidswhoneverknewwhatitwastocomehometothejoyandsecurityofmumbakingbreadinthekitchen.Ifsheconsidersittoebesttoendthemarriage,theywillaccuseherofcausingthem‘parentaldeprivationsyndrome’andobligationthemtogrowupin‘aone-parentsituation’.Truly,amother’splaceisinthewrongplace---and,yea,itgoesonevenuntothethirdgeneration.Whenyourchildrenencountertroubleordifficultiesasadults,intheirownmarriagesorintheirpersonalities,whomdoyoublame?You’vegotitinone:Mother.1.Havingthoughtabouthermother-in-lawadvice,theauthor_________________.AwasinclinedtodoubttheadviceBinterviewedwomenwhosechildrenhadgrownupCdecidedtoputtheadvicetothetestDaskedadultsabouttheirchildren2.Thepassagesuggeststhatthelocalschools___________________.AmakechildrenfeelinsecurityBhaveapooreducationalrecordCallowchildrentoomuchfreedomDareforthechildrenof‘suburbancabbages’3.Accordingtothepassage,awomanwhodivorcesherhusbandwill____________________.AbebackedbyherchildrenBbeblamedbyherchildrenCusuallyblameherhusbandDsoonlosethechildren’saffection4.Itcanbeconcludedfromthepassagethatmothers_________________.AarewillingtotaketheblameBareblamedunfairlyCcannotbeblamelessDcannotavoidblameTheworldwideconsumptionofbakeryfoodproductsisincreasing.Manypopulationsthatformerlyreliedsolelyonriceorcoarsergrainsastheirmainsourceofcarbohydratesshowapreferenceforcompoundedbakeryproductsasnewindustryandincreasedincomesmakethemmorewidelyaccessible.Japanisanoutsta