以下是高頓網(wǎng)校小編為學(xué)員整理的：2014年ACCA考試考前每日一練集錦(4)
 
　　1. Which of the following statements about sales tax is/are true?
　　(1) Sales tax is an expense to the ultimate consumer of the goods purchased
　　(2) Sales tax is recorded as income in the accounts of the entity selling the goods
　　A 1 only
　　B 2 only
　　C Both 1 and 2
　　D Neither 1 nor 2
　　【參考答案】：A
 
　　2 .M Co has decided to outsource its IT support to N Co.
　　Which of the following are DISADVANTAGES to M Co as a result of this decision?
　　1 M Co becomes a more complex organisation
　　2 Urgent IT issues at M Co may not be resolved as quickly
　　3 Ongoing IT costs of M Co will increase
　　4 Longer term contracts with N Co are prone to disruption
　　A 1 and 3
　　B 2 and 3
　　C 1 and 4
　　D 2 and 4
　　【參考答案】：D
　　【答案解析】：Outsourcing functions like IT simplifies the structure of an organisation and reduces ongoing operational costs, but becausesupport is external to the organisation, there may be a greater lead time required for resolving IT issues. Because there is lessdirect control over subcontractor’s employees, long term projects, in particular, may be prone to disruption.
 
　　3. The system used by a company to summarise sales and purchases is an example of which of the following?
　　A transaction processing system
　　B management information system
　　C An office automation system
　　D A decision support system
　　【參考答案】：B
　　【答案解析】：Providing a summary of sales and purchases is normally a function of a management information system. A transactionprocessing or office automation system would mainly concern the recording of transactional data, and a decision-supportsystem would analyse information.
 
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