成功是為努力者準備的，今天你努力了嗎？今日小題庫“ACCA考試：會計師與企業基礎經典習題(8)”，一起來檢驗學習成果吧。

8.1 (a) On 1 August, the financialcontroller of XYZ Co is told it is her responsibility to let everyone in thefinance department know about a compulsory meeting to be held on 15September.The financial controller sends an email to all members of the financedepartment, informing them about the time, date, place ａｎｄ purpose of themeeting. The email is sent on 13 September. Which of the following desirablequalities of formal communication is lacking in this scenario?

A Clarity

B Recipient

C Medium

D Timing

(b) Which three of the following statementsabout informal communication are true?

A The grapevine operates outside the placeof work

B Information is not divulged randomly

C It can bypass secretive management

D The grapevine fills a gap created by anineffective formal communication system

E It is less current than formalcommunication

F It relates to internal politics

答案：

(a) D The email has been sent too close tothe date of the meeting, when the financial controller could have sent it muchearlier. The medium, clarity ａｎｄ recipients of the email are all suitable forthe communication.

(b) B, C, F The grapevine operates insidethe place of work, the grapevine is most active when the formal communicationnetwork is active ａｎｄ informal communication is more current than formalinformation.

8.2 (a) Is each of the following either

A Data

B Information

(i) Completed questionnaires fｏｒmarketresearch

(ii) Company website page

(iii) Calculations showing whether aninvestment is profitable

(iv) A individual employee/\\'s test score

(v) Variance reports fｏｒa departmentmanager

(vi) The average employee assessment gradefｏｒa company

(b) A five-year cash forecast would beclassified as which of the following levels of information?

A Operational

B Management

C Strategic

答案：

(a) (i) A This is raw material to beprocessed.

(ii) B This has been processed ａｎｄ thenpresented.

(iii) B This has been processed ａｎｄ thenpresented.

(iv) A This is raw material to beprocessed.

(v) B This has been processed ａｎｄ thenpresented.

(vi) B This has been processed ａｎｄ thenpresented.

(b) C Strategic information will helpseniｏｒmanagers with long-term planning.

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