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Responsibility Segments

A. Cost SBU-manager are held responsible for controlling costs

B. Revenue SBU-managers are held responsible fore generating revenues.

C. Profit SBU-Managers are held responsible for producing a target profit(accountability for both revenues and costs)。

D. Investment SBU-managers are held responsible for return on the assets invested to produce the earnings generated by the SBU.

Question 1 of 8

Neither the client nor the practitioner ____ any concerns about filing the tax return by the due date.

1. has

2. have

Question 2 of 8

If either clients or practitioners ____ to end an engagement, proper documentation should explain the action.

1. decide

2. decides

Question 3 of 8

The company CEO or the department managers ____ the power to approve changes in the project.

1. has

2. have

Question 4 of 8

The department managers and the CEO ____ the power to approve changes in the project.

1. has

2. have

Question 5 of 8

One in five students _____ choosing to attend the university.

1. regret

2. regrets

Question 6 of 8

Every qualified associate in any of the firm’s offices, plus many accountants from the outside, ___ the opportunity to apply for the open manager’s position.

1. has

2. have

Question 7 of 8

The combination of keen intelligence, rigorous training, uncanny people skills, and undisputed integrity _____ the young accountant a prize recruit for any firm.

1. make

2. makes

Question 8 of 8

Allowing businesses to ignore accessibility issues ____ people with disabilities to second-class status.

1. relegate

2. relegates

Key

1-5 1 1 2 2 2

6-8 1 2 2

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