【摘要】 考必过小编为大家整理了关于ACCA考试P1模拟试题：Risk assessment and response的信息，希望可以帮助到大家，下面我们就一起来看下ACCA考试P1模拟试题：Risk assessment and response的具体内容吧！
ACCA考试P1模拟试题：Risk assessment and response
特许公认会计师公会(The Association of Chartered Certified Accountants）简称ACCA，成立于1904年，是目前世界上领先的专业会计师团体，也是国际学员最多、学员规模发展最快的专业会计师组织。今天我们要看的就是ACCA考试中P1科目的模拟试题，希望大家能从做题过程中提升自己。
Question：Risk mapping is a technique for assessing the severity of a risk and the probability or frequency of its likely occurrence. For what type of risk would it probably be most appropriate to take out an insurance policy from an insurance company?
A. Severity low, frequency high.
B. Severity low, frequency low.
C. Severity high, frequency low.
D. Severity high, frequency high.
The correct answer is:Severity high, frequency low.
Insurance might be the most appropriate risk hedging strategy when the potential cost is high, but the likelihood of the adverse outcome happening is fairly low. When the frequency is high, internal measures to manage the risk would probably be more appropriate.
备考之路漫长艰辛，需要大家持之以恒，每天要进行复习，切忌三天打鱼两天晒网，考必过会一直在您的身边，支持您，陪伴您。祝愿大家早日功成名就！！！
以上就是考必过小编为大家整理的关于ACCA考试P1模拟试题：Risk assessment and response的相关信息，想了解更多考试最新资讯可以关注考必过。