【acca F1考试题】2019年4月19日acca每日一练(5-6)
【acca选择题】
5. Josh, Joanne, Ed, and Sue all work for D Co. Josh works in the finance department. Joanne works in the human resources department. Ed is Sue's line manager in the purchasing department. Which one of the staff members would be involved with payroll administration?
A Josh
B Joanne
C Ed
D Sue
6. Managers Jill and Paul are talking about how to resolve a business problem. Jill suggests that a committee should be formed to discuss the issues. Paul argues that committees are:
(i) Time-consuming and expensive
(ii) They invite a compromise instead of a clear-cut decision
Which of these statements is true?
A Both (i) and (ii)
B (i) only
C (ii) only
D Neither statement is true
答案:
5.A
Rationale: HR and line departments generally provide details of salary/wage rates, time sheets etc but the finance department generally administers payroll, so Josh is likely to be responsible.
6.A
Rationale: Time, expense and compromise decisions are some of the disadvantages of a committee so Paul is correct. There are, however, many advantages to committees as well.
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