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每日一练 历年真题丨ACCA 考试模拟题:2019年4月18日(一)
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:What is an organisation which has removed the internal barriers which separate hierarchy levels and functions and
  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:What is an organisation which has removed the internal barriers which separate hierarchy levels and functions and also between the organisation and its suppliers,customers and competitors known as?

  A Modular organisation

  B Hollow organisation

  C Jobless structure

  D Boundaryless organisation

  第二题:Which of the following statements are true?

  (i)With a shared service centre services are likely to be less tailored

  (ii)The IT function is commonly provided using shared service approach

  (iii)A shared service centre is not part of the organisation

  A Statement(i)and(iii)only

  B Statements(i)and(ii)only

  C Statements(ii)and(iii)only

  答案:

  第一题:D

  Rationale:This describes a boundaryless organisation.A hollow organisation splits people and activities into core and non-core.In modular organisations different elements or components of the product or service the organisation produces are outsourced to different suppliers.In a jobless structure the employee becomes not a job-holder but a seller of skills.

  第二题:B

  Rationale:The shared service centre is created within the organisation and is a part of it,although its relationship is similar to that of an external service provider.
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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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