2014年12月ACCA考试备考已经开始,为了让大家更好更快地进入到复习的a1状态,高顿网校小编为大家整理了:2014年ACCA考试考前每日一练集锦(5)
1.The following are stakeholders of a business organisation:
1. Manager
2. Customer
3. Executive Director
4. Supplier
Which of the above are CONNECTED stakeholders?
A 1, 2 and 3
B 2 and 4
C 2 and 3 only
D 3 and 4
【参考答案】:B
【答案解析】:Is correct because customers and suppliers deal closely on a transactional basis with the organisation, but are not internalstakeholders like managers and executive directors.
2.ABC Co has a system which records details of orders received and goods despatched, invoices customers and
allocates remittances to customers.
What type of system is this?
A Management information system
B Decision support system
C Knowledge management system
D Transaction processing system
【参考答案】:D
【答案解析】:At the operational level, systems connected to individual and batches of input and output processes are known as transactional. Management information, knowledge management and decision support systems are more relevant to the tactical and strategic levels.
3.Role playing exercises using video recording and playback would be most effective for which type of training?
A Development of selling skills
B Regulation and compliance
C Dissemination of technical knowledge
D Introduction of new processes or procedures
【参考答案】:A
【答案解析】:Role playing exercises are most effectively used for skills development, including sales training. Other common business applications include effective selection interviewing and performance appraisal interviewing.
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特许公认会计师公会(The Association of Chartered Certified Accountants)简称ACCA,成立于1904年,是目前世界上专业会计师团体,也是国际学员众多、学员规模发展迅速的专业会计师组织。
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