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每日一练 历年真题丨ACCA 考试模拟题:2019年4月2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】 第一题:Monetary policy is a government economic policy relating to: 1 Interest rates 2 Taxation 3 Public borrowing and sp
  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】

  第一题:Monetary policy is a government economic policy relating to:


  1 Interest rates

  2 Taxation

  3 Public borrowing and spending

  4 Exchange rates

  第二题:Which of the above are correct?

  A 1 and 4

  B 2 and 3

  C 2 and 4

  D 3 and 4

  3.9 Which of the following organisations might benefit from a period of high price inflation?

  A An organisation which has a large number of long-term payables

  B An exporter of goods to a country with relatively low inflation

  C A large retailer with a high level of inventory on display and low rate of inventory turnover

  第一题:【A】Rationale:Government policy on taxation,public spending and public borrowing relates to fiscal policy.Government policy on interest rates and exchange rates are part of the monetary policy.

  第二题:【A】Rationale:Debts lose'real'value with inflation:a company that owes a lot of money would effectively pay less(in real terms)over time.The other organisations would suffer because:inflation would make exports relatively expensive and imports relatively cheap;business might be lost due to price rises;and the cost of implementing price changes would be high.
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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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