特许公认会计师公会(The Association of Chartered Certified Accountants）简称ACCA，成立于1904年，是目前世界上领先的专业会计师团体，也是国际学员最多、学员规模发展最快的专业会计师组织。今天我们要看的就是ACCA考试中P4科目的模拟试题，希望大家能从做题过程中提升自己。

Question：The directors of Little Panda Inc are concerned that the potential of its managers is being under-utilised on the company's existing activities.

In order to make the most use of its resources, which of the following companies is Little Panda most likely to wish to acquire?

A. A company with the right customer profile.

B. A company making similar products operating substantially below capacity.

C. A company identified by stock market analysts as having significant growth potential, but currently lacking strategic and operational focus.

D. A company with a complementary product range.

The correct answer is: A company identified by stock market analysts as having significant growth potential, but currently lacking strategic and operational focus.

Hopefully this company should offer Little Panda's underemployed managers the chance to exercise their talents.

备考之路漫长艰辛，需要大家持之以恒，每天要进行复习，切忌三天打鱼两天晒网，帮考网会一直在您的身边，支持您，陪伴您。祝愿大家早日功成名就！！！