ACCA考试Cost Centres的真题练习有哪些？

ACCA考试的练习题有很多，针对每一个知识点学员都要学会去练习，通过ACCA真题练习帮助学员更好的去分析。ACCA考试中的知识点有很多，今天融跃小编给大家分析，ACCA考试Cost Centres的真题练习有哪些？

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1．Profit centres

Profit centres are similar to cost centres but are accountable for costs and revenues.

2．Revenue centres

Revenue centres are similar to cost centres and profit centres but are accountable for revenues only.Revenue centre managers should normally have control over how revenues are raised.

3．Investment centres

An invenstment centre is a profit centre with additional responsibilities for capital investment and possibly for financing,and whose performance is measured by its return on investment.

4．Responsibility centres

A responsibility centre is a department or organisational function whose performance is the direct responsibility of a specific manager.

【Question】Which of the following is a characteristic of an investment centre?（  ）

A．Managers have control over marketing.

B．Management have a sales team.

C．Management have a sales team and are given a credit control function.

D．Managers can purchase capital assets.

【Answer】D

备考ACCA考试是一个长期的过程，学员要重视每一个知识点的学习，为ACCA考试做好充分的准备才可以。ACCA考试并非是单纯的知识学习，更多的是要求学员理解、运用并掌握才可以。

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