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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(三)
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:Culture is the collective programming of the mind which distinguishes the members of one from another. Which word
  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:Culture is the collective programming of the mind which distinguishes the members of one from another.

  Which word or phrase most accurately completes the definition?

  A Nation

  B Category of people

  C Social class

  第一题:Which of the following is not one of the terms used by Hofstede to describe a key dimension of culture?

  A Power-distance

  B Acquisitive/giving

  C Individualism/collectivism

  D Uncertainty avoidance

  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.

  第一题: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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