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每日一练 历年真题丨ACCA 考试模拟题:2019年4月13日(四)
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:GHJ Co is a manufacturing company that makes one product.The production process is labour intensive and as a resul
  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:GHJ Co is a manufacturing company that makes one product.The production process is labour

  intensive and as a result the product is highly specialised.GHJ Co also provides its customers

  with maintenance and after sales service.

  Department W uses materials and labour to produce the final product.

  Department X stores the final product and delivers it to customers.

  Department Y is in charge of advertising and promotion of the final product.

  Department Z is responsible for providing spare parts to customers.

  The following are all primary activities from Porter's value chain

  A Operations

  B After sales service

  C Outbound logistics

  D Marketing and sales

  For each of the departments,select the corresponding primary activity listed above

  (i)Department W

  (ii)Department X

  (iii)Department Y

  (iv)Department Z

  第二题:Which two of the following factors indicate that suppliers have high bargaining power in an industry?

  A There are a large number of suppliers

  B There is a lack of substitute products available

  C Switching costs for customers are low

  D The product supplied is highly differentiated

  E Product quality is not important to customers

  答案:

  第一题:(i)A

  (ii)C

  (iii)D

  (iv)B

  第二题:B,D If there are a lack of substitutes then the customer has less choice of suppliers and similarly if the product is highly differentiated.
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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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