ACCA考试 一日一练 F2ACCA考试 一日一练 F2 The following statements relate to responsibility centres: (1) Return on capital employed is a suitable measure of performance in both profit and investment centres (2) Cost centres are found in manufacturing organisations but not in service organisations (3) The manager of a revenue centre is responsible for both sales and costs in a part of an organisation Which of the statements, if any, is true? A.None of them B.3 only C.only D.only |
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