發(fā)布時(shí)間:2015-08-27 11:50 來源:高頓網(wǎng)校 我要發(fā)言 [字號(hào):大 中 小]
正文 |
問題: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
答案: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.
|
導(dǎo)航大圖 | |
責(zé)任編輯 | |
導(dǎo)語 | |
大標(biāo)題 | |
標(biāo)題一 | |
標(biāo)題二 | |
標(biāo)題三 | |
標(biāo)題四 |
相關(guān)熱點(diǎn):
上一篇:上一篇:ACCA P7試題:Planning and risk assessment
下一篇:下一篇:ACCA的這些知識(shí)點(diǎn)你都造了嗎