ACCA考試的練習(xí)題有很多，針對(duì)每一個(gè)知識(shí)點(diǎn)學(xué)員都要學(xué)會(huì)去練習(xí)，通過ACCA真題練習(xí)幫助學(xué)員更好的去分析。ACCA考試中的知識(shí)點(diǎn)有很多，今天融躍小編給大家分析，ACCA考試Cost Centres的真題練習(xí)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
備考ACCA考試是一個(gè)長(zhǎng)期的過程，學(xué)員要重視每一個(gè)知識(shí)點(diǎn)的學(xué)習(xí)，為ACCA考試做好充分的準(zhǔn)備才可以。ACCA考試并非是單純的知識(shí)學(xué)習(xí)，更多的是要求學(xué)員理解、運(yùn)用并掌握才可以。
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