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ACCA考试 F2考试试题每日一练（6）
备考ACCA考试，好的学习方法很重要，但是练习也很重要，下面考必过就给大家分享一些，ACCA考试F2考试试题，备考的小伙伴赶紧来练练手吧。
1. Which of the following statements about payback is true?
A.A change in the cost of capital will affect the payback
B.Payback is technically superior to NPV
C.Payback is useful as an initial screening device
D.Payback takes into account the time value of money
答案：Payback is useful as an initial screening device
Payback is useful as an initial screening device. The NPV method is technically superior to the payback method, not vice versa. The other options are both false because the payback method does not discount and so does not use a cost of capital. This time value of money is therefore not taken into account.
2. The following statements refer to documents used in the material procurement procedures of XYZ Co. Is each of these statements true or false?
True OR False
A purchase requisition is prepared in the purchasing department of XYZ Co and then sent to the supplier
A goods received note is prepared by the supplier and sent with the material to XYZ Co
答案：A purchase requisition is prepared in the purchasing False
department of XYZ Co and then sent to the supplier
A goods received note is prepared by the supplier and sent False
with the material to XYZ Co
Purchase requisitions are sent by the department that is requesting the material to the purchasing department. It is the purchasing department that will place the order with the supplier.
Goods received notes are prepared by the goods received department and sent to the department that ordered the materials to advise them that their order has arrived.
3. The performance of a publicly funded hospital is monitored using measures based upon the\'three Es\'. The most important performance measure is considered to be the achievement of hospital targets for the successful treatment of patients. Which of the three Es best describes the above measure?
A.Economy
B.Effectiveness
C.Efficiency
D.Externality
答案：Effectiveness
Successful treatment of patients would be classified as being effective.
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