考试首页 | 考试用书 | 培训课程 | 模拟考场 | 考试论坛  
  当前位置:考试网 >> ACCA/CAT >> CAT考试 >> 文章内容
  

ACCA考试基础测试题解析(11)

考试网  [ 2017年3月25日 ] 【

  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.

  The correct answer is: Whether to retain more profits for reinvestment in the business.

  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.

本文纠错】【告诉好友】【打印此文】【返回顶部
将考试网添加到收藏夹 | 每次上网自动访问考试网 | 复制本页地址,传给QQ/MSN上的好友 | 申请链接 | 意见留言 TOP
关于本站  网站声明  广告服务  联系方式  站内导航  考试论坛
Copyright © 2006-2019 考试网(Examw.com) All Rights Reserved  营业执照