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【ACCA考试题】2019年3月14日acca每日一练(1.7-1.8)

2019-03-13 16:20:14浏览:来源:中公财经网
2019年3月14日acca每日一练

小伙伴们,ACCA考试练习题来啦!报名2019年ACCA考试的小伙伴们要开始着手学习了。这里是中公小编为大家收集的关于ACCA考试的题目,大家除了看教材之外,练习题也一定要坚持每天练一练,这样才会积少成多,在考试中游刃有余,取得好成绩!

acca考试题

【ACCA选择题】

1.7 Which of the following organisations would rely most heavily on value for money indicators and efficiency rather than information on performance and profitability?

A A private accountancy college

B A local authority

C A small retailer (1 mark)

1.8 ADB is a business which is owned by its workers. The workers share the profits and they each have a vote on how the business is run.

Which of the following best describes ADB?

A Public sector

B Private sector

C Not-for-profit

D Co-operative (2 marks)

【答案】

1.7 B Examiner's comments. The examiner commented that many students struggled with this question. Measures such as value for money or efficiency are often used in not-for-profit organisations such as local authorities. Students should not restrict their studies to the public sector perspective.

1.8 D Rationale: A co-operative is a business which is owned by its workers or customers, who share the profits. Others features include open membership, democratic control, distribution of surplus in proportion to purchases and promotion of education

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