财会题库32020-08-16
Services have certain qualities which distinguish them from products. Because of their________ , physical elements such as vouchers, tickets, confirmations and merchandise are an important part of service provision. Which of the following words most
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财会题库32020-08-16
Which of the following statements is/are true? (i) An informal organisation exists within every formal organisation (ii) The objectives of the informal organisation are broadly the same as those of the formal organisation (iii) A strong, close-kni
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财会题库32020-08-16
Which one of the following is an advantage of centralisation? A It helps to develop the skills of junior managers B It avoids overburdening top managers in terms of workload and stress C Senior managers can take a wider view of problems and conseq
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财会题库32020-08-16
Which of the following statements about the informal organisation is not true? A The influence of the informal organisation was highlighted by the Hawthorne Studies, in the way group norms and dynamics affected productivity. B Informal organisation
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财会题库32020-08-16
Which of the following principles of classical management is challenged by matrix management? A Structuring the organisation on functional lines B Structuring the organisation on geographical lines C Unity of command D Decentralisation of decisio
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财会题库32020-08-16
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
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财会题库32020-08-16
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
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财会题库32020-08-16
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
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财会题库32020-08-16
(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 ra
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财会题库32020-08-16
(a) GHJ Co is a manufacturing company that makes one product. The production process is labour intensive and as a result the product is highly specialised. GHJ Co also provides its customers with maintenance and after sales service. Department W use
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财会题库32020-08-16
If the absolute value of the price elasticity of demand for dry white wine is greater than one, a decrease in the price of all wine would result in: A A more than proportional decrease in the quantity of dry white wine purchased B A less than prop
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财会题库32020-08-16
Consumer surplus is: A The excess between what consumers are prepared to pay for a good or service, and the prevailing market price B The indirect tax producers pay on a good or service C The marginal utility gained by consuming one more unit of
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财会题库32020-08-16
Using the point method, what is the price elasticity of demand of product X as price falls from its current price of $20 to $15? Old New Price 20 15 Quantity 10 15 A 0.5 B 1 C 1.5 D 2
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财会题库32020-08-16
The income elasticity of demand for a product is high. This means that: A Sales will fall only slightly when incomes of households fall B Sales will rise sharply when incomes of households rise C The good is an inferior good
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财会题库32020-08-16
(a) The main levels of strategy in an organisation are as follows: A Corporate B Business C Operational For each of the strategic questions listed below, select the appropriate level of strategy from the list above (i) Which business should we
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财会题库32020-08-16
(a) The following four components of an organisation were identified by Mintzberg A Operating core B Support staff C Strategic apex D Middle line For each of the following jobs, state which component they fit into. (i) Canteen worker (ii) Pro
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财会题库32020-08-16
(a) For each of the following tasks, select whether they are the responsibility of: A The financial accounting department B The treasury department (i) Arranging an overdraft (ii) Managing foreign currency exposure (iii) Recording financial tran
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财会题库32020-08-16
(a) Fill in the gaps in the King report’s summary of the role of the board below. (i) To define the ________ of the company (ii) To define the ________ by which the company will perform its daily duties (iii) To identify the ________ relevant to
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财会题库32020-08-16
Which of the options below correctly fills the blank? A Undifferentiated marketing B Marketing mix C Mass marketing D Market segmentation
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财会题库32020-08-16
根据行政法基本理论的规定,下列选项中属于损益行政行为的有( )。 A.吊销营业执照 B.罚款 C.行政强制拆除行为 D.行政给付 E.确认或决定减免税
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财会题库32020-08-16
行政法的渊源,是指行政法律规范的外部表现形式和来源。下列有关行政法渊源的表述,正确的有( )。 A.宪法确认了行政机关在国家机构中的法律地位和行政体制 B.税种的设立、税率的确定,只能有法律、法规来规定 C.部门规章可以根据本部门实际情况减少本部门的法定职责 D.自治区的自治条例和单行条例,报全国人大常委会批准后生效 E.国际协定中涉及国内行政管理的部分,也属于行政法的渊源
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财会题库32020-08-16
以行政主体是否可以主动作出行政行为为标准,可将行政行为分为依职权的行政行为与依申请的行政行为,下列选项中属于依申请的行政行为有( )。 A.税务机关的征税行为 B.颁发营业执照 C.国有土地上房屋征收行为 D.行政机关主动公开政府信息 E.颁发经营许可证
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财会题库32020-08-16
某生产型企业,销售业务以赊销为主,采购业务以赊购为主,与同行业竞争对手相比,流动比率偏低而速动比率偏高,则可以推断影响该企业短期偿债能力的重要因素是( )。 A. 流动资产的变现能力 B. 交易性金融资产的变现能力 C. 存货的变现能力 D. 应收款项的变现能力
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财会题库32020-08-16
企业在对财务报表的可靠性进行分析时,关于“数据出现异常”的表述中,正确的有( )。 A. 原因不明的会计调整,可能是利用会计政策的灵活性“粉饰”报表 B. 与销售相比应收账款异常增加,可能存在提前确认收入问题 C. 净利润与经营活动产生的现金流量净额缺口加大,利润总额与应纳税所得额之间的缺口加大,可能存在盈余管理 D. 第4季度的大额的资产冲销和大额调整,可能是中期报告存在问题,但年度报告根据注册会计师的意见进行了调整
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财会题库32020-08-16
已知某企业20×3年总资产净利率为30%,销售净利率为10%,如果一年按照360天计算,则该企业20×3年总资产周转天数为( )天。 A. 360 B. 120 C. 180 D. 310
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