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每日一练 历年真题丨ACCA 考试模拟题:2019年4月19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:Services have certain qualities which distinguish them from products.Because of their.............................
  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:Services have certain qualities which distinguish them from products.Because of their........................................,physical elements such as vouchers,tickets,confirmations and merchandise are an important part of service provision.

  Which of the following words most accurately completes the sentence?

  A Intangibility

  B Inseparability

  C Variability

  D Perishability

  第二题:U Ltd produces a portfolio of products and focuses its efforts and resources on persuading customers to buy them.

  This is an example of which type of'orientation'?

  A Production

  B Sales

  C Marketing

  答案:

  第一题:A

  Rationale:Intangibility refers to the fact that there are no material or physical aspects to a service:physical elements help to reduce this effect,and make the provision concrete for the customer.Inseparability and perishability refer to the fact that services are created and consumed at the same time:they cannot be stored and pose challenges to demand forecasting and scheduling.Variability refers to the fact that services are specific to the situation and cannot easily be standardised.

  Ways in:What do physical elements do for a customer purchasing eg a train ride or legal advice?

  If you knew the meaning of the term'intangible',the answer to this question would get you to the correct answer.

  第二题:B

  Rationale:A sales orientation assumes that customers must be persuaded to buy the products that the firm produces.A production orientation assumes that customer will buy whatever is produced:the focus of the firm is on meeting demand.A marketing orientation seeks to determine the needs,wants and values of customers and to produce what customers want to buy.

  Pitfalls:Don't confuse selling and marketing!
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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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