Question:Which of these would be realistic performance measures to apply to a charity?
A. Budgetary variance analysis.
B. Number of contributors against previous year.
C. Investment appraisal.
D. Results measured against Key Performance Indicators.
The correct answers are:
Budgetary variance analysis
Results measured against Key Performance Indicators
Number of contributors against previous year
解析A charity will need to show how it has spent its budget, how far it has achieved its aims (KPIs) and how much it has expanded its contributor base.
Investment appraisal does not apply. Charities do not have the purpose of earning a return on investment
  高顿网校温馨提醒
  各位考生,2016年ACCA备考已经开始,为了方便各位学员能更加系统地掌握考试大纲的重点知识,帮助大家充分备考,体验实战,高顿网校开通了全免费的ACCA题库(包括精题真题和全真模考系统),题库里附有详细的答案解析,学员可以通过多种题型加强练习。戳这里进入ACCA免费题库>>>

微信扫一扫,关注ACCA*7资讯,满满的干货喂饱你!ACCA微信公众号:gaodunaccaACCA分享与交流QQ群:227573128 

展开全文