Which of the following is NOT a component of the working capital cycle?
A. The time taken by the bank to approve lending
B. The average time that raw materials remain in inventory
C. The time taken by customers to pay for the goods
D. The time taken to produce the goods
正解:A
質問 2:
Which of the following is a disadvantage of virtual operations?
A. The suppliers/resources may also be available to rival operations
B. Flexibility and speed of operations
C. Reduced investment in assets
D. Possible linkages in the value chain
正解:A
質問 3:
Capturing and utilising big data is now a key element of many organisations' value adding process. Which of the following best describes the attribute of big data velocity*?
A. The capability to swiftly capture and process data in real time
B. The capability to process internal and external data
C. The capacity to process large quantities of data
D. The capability to validate data to tolerable levels
正解:A
質問 4:
Which of the following is a reason why businesses need to prepare statutory reports?
A. To ensure they have enough inventory on hand for production.
B. To help compare budget with actual performance.
C. To decide on their foreign exchange hedging policy.
D. To inform the investors how profitable the business is.
正解:D
質問 5:
A management accountant vacancy has arisen in the Finance Department of HJ Company. The Finance Manager is preparing the necessary paperwork for the recruitment process and is currently working on the person specification. He has contacted the company's Human Resource Department to ask for advice on which THREE of the following he should include in the person specification:
A. Salary range
B. Background and circumstances
C. Special attributes
D. The purpose and title of the job
E. Attainments
F. The job environment
正解:B,C,E
質問 6:
Velocity is one of the defining characteristics of Big Data. Which of the following most accurately defines what this means?
A. The validity of data
B. The speed of data creation
C. The volume of the data
D. The different formats of data
正解:B
小幡** -
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