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每日一练 历年真题丨ACCA 考试模拟题:2019年4月17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:Which one of the following is an advantage of centralisation? A It helps to develop the skills of junior managers
  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:Which one of the following is an advantage of centralisation?

  A It helps to develop the skills of junior managers

  B It avoids overburdening top managers in terms of workload and stress

  C Senior managers can take a wider view of problems and consequences

  第二题:Which of the following statements is/are true?

  (i)An informal organisation exists within every formal organisation

  (ii)The objectives of the informal organisation are broadly the same as those of the formal organisation

  (iii)A strong,close-knit informal organisation is desirable within the formal organisation

  A Statement(i)only

  B Statements(i)and(iii)only

  C Statements(ii)and(iii)only

  D Statement(iii)only

  答案:

  第一题:C

  Rationale:A centralised organisation is one in which authority is concentrated in one place.If all decisions are made in the same place then it will be easier for the decision-makers to see the'bigger picture'and therefore understand the consequences of their decisions.Options A and B are advantages of decentralisation,where decisions are delegated.

  第二题:A

  Rationale:Statement(i)is true.Statement(ii)is not,because the informal organisation has its own agenda.Statement(iii)is not,because a strong informal organisation with its own agenda can undermine the formal organisation:create damaging rumours,safety/quality shortcuts,distractions from task goals etc.
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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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