【ACCA】F1每日一題
　　The major purpose of the International Accounting StandardsBoard(IASB) is to ensure consistency in ________.
　　Which two words complete the sentence?
　　A.financial control
　　B.corporate reporting
　　C.external audit
　　答案【B】
 
　　【ACCA】F2每日一題
　　A manufacturing company benchmarks the performance of itsaccounts receivable department with that of a leading credit card company.
　　Which type of benchmarking is the company using?
　　A.Competitive benchmarking
　　B.Functional benchmarking
　　C.Strategic benchmarking
　　D.Internal benchmarking
　　答案【B】