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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(二)
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:BZ Ness Ltd is an organisation with a strongly traditional outlook.It is structured and managed according to class
  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:BZ Ness Ltd is an organisation with a strongly traditional outlook.It is structured and managed

  according to classical principles:specialisation,the scalar chain of command,unity of command and

  direction.Personnel tend to focus on their own distinct tasks,which are strictly defined and directed.

  Communication is vertical,rather than lateral.Discipline is much prized and enshrined in the rule book

  of the company.

  From the scenario,what sort of culture does BZ Ness Ltd have,using Harrison's classifications?

  A Role culture

  B Task culture

  C Existential culture

  D Power culture

  (2 marks)

  第二题:Which of the following statements is true?

  A Strong values improve corporate performance

  B Strong values can replace rules and controls in an organisation

  C Strong values minimise conflict within an organisation

  D Strong values are dangerous if they filter out'uncomfortable'environmental information

  (2 marks)

  答案:

  第一题:A

  Rationale:The role culture is a bureaucratic or mechanistic culture,as described in the scenario.Task culture is project-focused;existential culture is person-focused;and power culture is leader focused.

  Pitfalls:If you didn't know Harrison's model well,you might have confused'focus on the task'(see in the scenario)with a task culture,or the strong central leadership with a'power'culture.

  第二题:D

  Rationale:This is a problem with strong cultures(and ultra-cohesive groups).Pitfalls:The other statements are plausible:you need to come up with counter-arguments to show that they are not always true.B is most plausible because it makes a limited claim that values'can'replace rules:think of health and safety or financial controls,however,to disprove

  the claim.Ways in:You could rule out two of the statements because they are dogmatic(so that just one counter-example would make them untrue).
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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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