【acca F1考试题】2019年4月17日acca每日一练(1-2)
【acca选择题】
1.Which of the following statements about an organisation chart is not true?
A An organisation chart provides a summary of the structure of a business.
B An organisation chart can improve internal communications within a business.
C An organisation chart can improve employees' understanding of their role in a business.
D An organisation chart can indicate functional authority but not line authority within a business.
2. Which of the following is a correct definition of 'span of control'?
A The number of employees subordinate in the hierarchy to a given manager
B The number of levels in the hierarchy 'below' a given manager's
C The number of employees directly responsible to a manager
答案:
1. D
Rationale: Line authority can easily be shown on the organisation chart.
Pitfalls: You may have hesitated if you didn't know the difference between functional authority (where an expert department has authority over the activities of other departments in the areas of its expertise eg the HR department setting recruitment policy for the sales and production departments) and line authority (direct authority flowing down the chain of command). However,you only needed to know the meaning of line authority to see that the statement was untrue.Ways in: You may have paused to ask whether an organisation chart can improve internal communications, but it does in one key way: by highlighting the length and complexity of lines of communication between people who need to co-ordinate their work.
2.C
Rationale: This is the definition of span of control: all the others are distractors. Pitfalls: All the distractors are plausible: note the need to think them through carefully. Option A is close to the correct definition but if you think about it, the number of subordinate employees includes all those below the manager, whereas span of control is direct reports only.
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