高顿网校

      登录/注册

登录

合作账户登录:      

资料修改成功
失败提示失败提示

ACCA基础练习之the role of accounting

发布时间:2015-09-07 13:38    来源:高顿网校 我要发言   [字号: ]

正文  
  Question:Which function in an organisation is responsible for ensuring that only properly authorised purchases which are necessary for the business are made?
 
  A. Purchasing/procurement
 
  B. Finance/accounts
 
  C. Production/operations
 
  D. Goods inwards
 
  The correct answer is: Purchasing/procurement
 
  Rationale: The purchasing or procurement function is responsible for authorising purchases (and suppliers) and approving. The other functions contribute, however: production, by requisitioning only needed items; goods inwards, by checking that what was purchased is what is in fact received; and accounts, by seeking proper documentary evidence and authorisation for payment.

 
导航大图
责任编辑
导语
大标题
标题一
标题二
标题三
标题四

相关热点:

上一篇:上一篇:ACCA基础测试:business environment
下一篇:下一篇:快来测试一下ACCA做题能力

公司简介|联系我们|诚聘英才|合作专区|建议与投诉|资质证明
Copyright (C) 高顿网校 2006—2020, All Rights Reserved 沪ICP备14038153号-1

金牌名师 高通过率 全景课堂 高清实录 课程保障 先听后买 学习工具 无忧学习