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每日一练 历年真题丨ACCA 考试模拟题:2019年3月14日
摘要今天给大家带来的每日一练,是来自ACCA考试模拟题:记得做完在下拉看答案哦~ 【ACCA选择题】 1.1An organisation is a social arrangement which pursues collective........................................,which controls its
  今天给大家带来的每日一练,是来自ACCA考试模拟题:记得做完在下拉看答案哦~

  【ACCA选择题】

  1.1'An organisation is a social arrangement which pursues collective........................................,which

  controls its own performance and which has a boundary separating it from its environment.'

  Which of the following words best completes this sentence?

  A Profits

  B Stakeholders

  C Goals

  D Tactics(2 marks)

  1.2 What is the term given to the idea that the combined output of a number of individuals working together

  will exceed that of the same individuals working separately?

  A Sympathy

  B Specialisation

  C Synergy

  D Systems thinking(2 marks)

  【答案】

  1.1 C Rationale:Collective goals or aims are a feature of organisations.

  Pitfalls:Watch out for closely related terminology like'goals'and'tactics'.You might have thought'tactics'would fit here,but they are the lower level plans of functions:they may not be shared by the organisation as a whole.Ways in:If you didn't know the definition,you could have got to the answer by ruling out the other options.Stakeholders doesn't fit'pursues';profits are not the objective of all organisations;and tactics are at a lower level than goals.

  1.2 C Rationale:Synergy is the 2+2=5 factor,and is one of the key reasons for the formation of teams and organisations.

  Pitfalls:You need to read all the options carefully,especially if they look similar and all'sound'plausible.

  Ways in:You should be able to define the other options,to confirm that they do not fit the definition given.
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ACCA考试百科
ACCA在国内被称为国际注册会计师,是全球权威的财会金融领域的证书之一,更是国际认可范围高的财务人员资格证书。
ACCA当中的Chartered全称为RoyalCharter,指的是其会员得到英国皇室授予皇家特许名衔,这个只有部分顶尖的组织和机构才会被授予;Certified为注册之意,指的是其会员行使的是具有法律效力的权益(所以鉴定一张证书是否是一张高含金量的证书,比较简单的方法就是看证书的全称当中是否有任何一个“C”) 。
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