ACCA F1阶段模拟题之商业环境

来源:中国ACCA考试网发布时间:2020-03-02 15:14发布者:qhw

今天为大家带来的是ACCA  F3会计基础练习的试题内容,感兴趣的一定要看完哦~顺便再送大家一个备考ACCA的神兵利器-当当当!2020ACCA考试资料包,自提,戳:ACCA资料【新手指南】+内部讲义+解析音频

Question
:Three of the following strategies are closely related.
 
Which is the exception?
 
A. Downsizing
 
B. Delayering
 
C. Outsourcing
 
D. Delegating
 
The correct answer is: Delegating
 
Rationale: Outsourcing (contracting some of the firm's activities to external providers) and delayering (removing levels of the organisation hierarchy) are strategies for downsizing (reducing the number of staff permanently or directly employed by the firm).
 
Delegating is the process whereby a superior gives a subordinate part of his or her own authority to make decisions.
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