備考ACCA考試，好的學習方法很重要，但是練習也很重要，下面幫考網就給大家分享一些，ACCA考試F2考試試題，備考的小伙伴趕緊來練練手吧。

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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