今天给大家带来的每日一练，是来自 ACCA F9《财务管理》精选题 Business Finance ，记得做完在下拉看答案哦~ Question： Which of the following is NOT one of the Six Is of e-marketing? A.Industry structure B.Integration C

今天给大家带来的每日一练，是来自 ACCA F9《财务管理》精选题 Business Finance ，记得做完在下拉看答案哦~ Question： Which of the following is not a valid reason why the directors of a company might decide to retain earnings rather than pay them out as dividends? A.Retention of earnings avoids the possibility of a change in control resulting from an issue of new shares B.Finance from retained earnings has no cost as a source of finance. C.The shareholders generally wish to make a capital profit D.Retention of earnings allows the directors to undertake investment projects without involving the shareholders The correct answer is: B 解析：Finance from retained earnings has the same cost as the rest of the equity capital.However their use does not incur transaction costs. If the shareholders wish to make a capital profit(2)then they will prefer their income in the form of capital growth rather than dividends.Thus they will be in favour of the company operating a policy of high retentions. Since no change is made to the structure of t

11111

ACCA,ACCA刷题,ACCA真题,每日一练丨ACCA F1《会计师与企业》测试题Performance appraisal

今天给大家带来的每日一练，是来自ACCA F9《财务管理》的精选测试题，记得做完在下拉看答案哦~Question：A stock market's main role is as both a'primary market'and a'secondary market'.Which of the following is the mai

今天给大家带来的每日一练，是来自ACCA F4《公司法与商法》的测试题 Corporate fraudulent ，记得做完在下拉看答案哦~ Question： Which of the following corporate policies is not required by UK Corporate Governance Code? A.A board where there is a balance of power between the Chairman and the Chief Executive such that no one person has unfettered powers of decision. B.A board that has a balance of executive and non-executive directors in terms of local,regional and national representation such that,in particular,local commercial issues are appropriately represented. C.A board that meets regularly,has certain matters reserved for its decision and where directors are able to obtain independent professional advice. D.A board that has a balance of executive and non-executive directors such that no individual or small group is dominant. The correct answer is： B The UK Corporate Governance Code does not include any recommendations in relation to the geographical representation of board members. ▍ 本文由中国ACCA考试网整理发布，如需转载或引用请完整注明出处，不得篡改替换。更多AC

ACCAF1考频高点：chapter6-market orientation and market segmentation Paul,Mary,Alanand Kate are having a board meeting of a newly formed company and they are discussingthe orientation of the company. Paul believes thatthe company will actively nee

今天给大家带来的每日一练题目是来自 ACCA F8《审计与鉴证》 中 审计证据的特殊项目 问题。 Question： Which of the following should provide the auditor with the most persuasive evidence of the companys ownership of a f

今天给大家带来的每日一练题目是来自 ACCA F8《审计与鉴证》精选题： Internal control 。 Question： Teeming and ladingis an irregularity involving extraction of assets by unauthorised persons;the opportunity to perpetrate thi

今天给大家带来的每日一练题目是来自 ACCA F9《财务管理》精选题：Financial Management。 Question： Which of the following decisions is not an investment decision? A.Whether to carry out a takeover of another company. B.Whether to initiate a new research project. C.Whether to retain more profits for reinvestment in the business. D.Whether to go ahead with an advertising campaign. Answer： The correct answer is: C 解析： Decisions on the level of retentions are financing decisions,not investment decisions. Whether to go ahead with an advertising campaign is a decision that will involve the expenditure of funds in the anticipation of earning additional profits.It is therefore an investment decision. A takeover would involve the outlay of additional funds with the aim of increasing group profits.This is therefore an investment decision. A research project would involve the outlay of funds now with the aim of increasing future company profits.This is therefore an investment decision. ▍ 本文由中国ACCA考试网整理发布，如需转载或引用请完整注明出处，不得篡改替换 。