ACCA考試是財會知識獲取的過程，ACCA真題是輸出財會知識的關鍵！

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ACCA考試

【Questions】

1、Which of the following is an advantage of a matrix structure in an organisation?

A.Consistency in decision taking

B.Less difficulty in coordinating work activities

C.Greater flexibility in deployment of skills

D.Precise definition of roles in individual jobs

2、Which TWO of the following are examples of connected stakeholders?

A.Executive directors

B.Employees

C.Lenders

D.Shareholders

3、Using the mnemonic SPAMSOAP, which financial control procedure involves an analysis and review of the accounts?

A.Arithmetical

B.Management

C.Organisation

【Answers】

1、Greater flexibility in deployment of skills A matrix structure works across functional and product or customer or project organisation. This leads to greater flexibility in deployment of skills.

2、Lenders and Shareholders Executive directors and employees are internal stakeholders. Lenders and shareholders are connected stakeholders.

3、Management Management should provide control through analysis and review of accounts, for example variance analysis and the provision of internal audit services.

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