今天给大家带来的每日一练，是来自ACCA考试模拟题：记得做完在下拉看答案哦~

　　【ACCA选择题】

　　第一题：Josh,Joanne,Ed,and Sue all work for D Co.Josh works in the finance department.Joanne works in the human resources department.Ed is Sue's line manager in the purchasing department.Which one of the staff members would be involved with payroll administration?

　　A Josh

　　B Joanne

　　C Ed

　　D Sue

　　第二题：Managers Jill and Paul are talking about how to resolve a business problem.Jill suggests that a committee should be formed to discuss the issues.Paul argues that committees are:

　　(i)Time-consuming and expensive

　　(ii)They invite a compromise instead of a clear-cut decision

　　Which of these statements is true?

　　A Both(i)and(ii)

　　B(i)only

　　C(ii)only

　　D Neither statement is true
　　答案：

　　第一题：A

　　Rationale:HR and line departments generally provide details of salary/wage rates,time sheets etc but the finance department generally administers payroll,so Josh is likely to be responsible.

　　第二题：A

　　Rationale:Time,expense and compromise decisions are some of the disadvantages of a committee so Paul is correct.There are,however,many advantages to committees as well.