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各位参加2020年ACCA考试的小伙伴们注意啦!今天帮考网给各位小伙伴分享ACCAF1考试-会计师与企业(基础阶段)章节练习题(7),感兴趣的小伙伴赶快来围观哦!
1. (a) Which THREE of the following statements reflect the activities of an NGO?
A They have targets for customer satisfaction
B They are almost always charities
C They are aimed at promoting social, political or environmental change
D They often raise funds through donations
E They are legally constituted organisations with commercial aims
F They are measured in terms of effectiveness and efficiency
(b) What acronym is generally used for performance measurement of an NGO?
A VFM
B ROCE
C PBIT
D SWOT
答案:
(a) C, D and F The description \'NGO\' generally applies to groups whose primary aim is not a commercial one, aimed at promoting social, political or environmental change. NGOs are not necessarily charities, although they tend to raise funds through donations. They are measured in terms of effectiveness and efficiency, rather than customer satisfaction or profit targets.
(b) A NGOs are measured on their effectiveness and efficiency in how they manage their resources – ‘ value for money’
2. Which of the following statements about an organisation chart is not true?
A An organisation chart provides a summary of the structure of a business.
B An organisation chart can improve internal communications within a business.
C An organisation chart can improve employees\' understanding of their role in a business.
D An organisation chart can indicate functional authority but not line authority within a business.
答案:D
3. Which of the following is a correct definition of \'span of control\'?
A The number of employees subordinate in the hierarchy to a given manager
B The number of levels in the hierarchy \'below\' a given manager\'s
C The number of employees directly responsible to a manager
答案:C
4. Which of the following terms is not used by Mintzberg in his description of organisational structure?
A Strategic apex
B Support base
C Technostructure
D Operating core
答案:B
5. Y plc is a growing organisation which has recently diversified into a number of significant new product markets. It has also recently acquired another company in one of its overseas markets.
What would be the most appropriate form of organisation for Y plc?
A Geographical departmentation
B Divisionalisation
C Functional departmentation
答案:B
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