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ACCA基礎(chǔ)練習(xí)之the role of accounting

發(fā)布時間:2015-09-07 13:38    來源:高頓網(wǎng)校 我要發(fā)言   [字號: ]

正文  
  Question:Which function in an organisation is responsible for ensuring that only properly authorised purchases which are necessary for the business are made?
 
  A. Purchasing/procurement
 
  B. Finance/accounts
 
  C. Production/operations
 
  D. Goods inwards
 
  The correct answer is: Purchasing/procurement
 
  Rationale: The purchasing or procurement function is responsible for authorising purchases (and suppliers) and approving. The other functions contribute, however: production, by requisitioning only needed items; goods inwards, by checking that what was purchased is what is in fact received; and accounts, by seeking proper documentary evidence and authorisation for payment.

 
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