2021年acca考试F1科目练习题与解析(55)
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】Anthony proposed a hierarchy of management activity. Which of the following is part of this hierarchy?()
(1) Strategic
(2) Tactical
(3)Behavioral
选项:
A. 1 and 3 only
B. 1, 2 and 3
C. 1and 2 only
D. 2and 3 only
2.【单选题】108.Which of the following items could appear in a company’s statement of financial position? ()
(1) Goodwill
(2) Current asset
(3) sales costs
选项:
A. 1, 2and 3
B. 1 and3 only
C. 2 and 3only
D. 1 and 2 only
1.【Answer】C。
解析:The hierarchy of management activity 包含 three parts:Strategic,Tactical and operational level activity
知识点:Business organisational structure and design
2.【Answer】D。
解析:Goodwill(商誉)以及 Current asset(流动资产)均会出现在statement of financial position(SOFP资产负债表)中, sales costs(销售成本)出现在statement of profit&loss 利润表中,成本和费用类科目一般出现在利润表中。
知识点: Accounting and finance functions within business organisations
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