ACCA考試F1基礎測試題及答案
Question：Who should set directors' reward and incentive packages, according to corporate governance provisions?
A. The nomination committee
B. A remuneration committee made up of independent non-executive directors
C. A remuneration committee made up of a balance of executive and non-executive directors
D. The board of directors
The correct answer is: B
Rationale: Only this option fulfils the requirement for full independence of the body that sets directors' remuneration (to avoid directors' awarding themselves unjustifiable rewards!). A nomination committee has the separate task of overseeing board appointments.
Question：Services have certain qualities which distinguish them from products. Because of their , physical elements such as vouchers, tickets, confirmations and merchandise are an important part of service provision.
Which of the following words most accurately completes the sentence?
A. Inseparability
B. Perishability
C. Variability
D. Intangibility
The correct answer is: D
Rationale: Intangibility refers to the fact that there are no material or physical aspects to a service: physical elements help to reduce this effect, and make the provision concrete for the customer.
Inseparability and perishability refer to the fact that services are created and consumed at the same time: they cannot be stored - and pose challenges to demand forecasting and scheduling.
Variability refers to the fact that services are specific to the situation and cannot easily be standardised.
Ways in: What do physical elements do for a customer purchasing eg a train ride or legal advice? If you knew the meaning of the term 'intangible', the answer to this question would get you to the correct answer.
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