2021年acca考试F1科目练习题与解析(50)
成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~
1.【单选题】Leo has been on a job rotation scheme designed to give him experience of different business functions in the company for which he works. His last placement on the scheme was in the accounting function.
Which of the following activities would have been typical tasks for Leo in his last placement? ()
选项:
A. Checking goods received against orders
B. Advising on payment terms and conditions
C. Implementing a cost-plus pricing for sales
D. Sending invoices to customers
2.【单选题】In which of the following areas relates to marketing would accountants be involved?()
(1)Determining whether a proposed price generates sufficient profit
(2)Monitoring the marketing expenditure
(3)Deciding on the marketing mix
(4)Segmentation of markets and customers
选项:
A. 1 and 4 only
B. 1, 3 and 4
C. 2 and 4 only
D. 1 and 2 only
1.【Answer】D。
解析:选项AB为采购部门的activity,选项C为销售部门activity,采购部门决定支付条款以及检查收获,D为财务部门activity。
知识点:Accounting and finance functions within business organisations
2.【Answer】D。
解析:3和4为marketing部门的activity
知识点:Accounting and finance functions within business organisations
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