ACCA考試的練習題有很多，針對每一個知識點學員都要學會去練習，通過ACCA真題練習幫助學員更好的去分析。ACCA考試中的知識點有很多，今天融躍小編給大家分析，ACCA考試Cost Centres的真題練習有哪些？
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1．Profit centres
Profit centres are similar to cost centres but are accountable for costs and revenues.
2．Revenue centres
Revenue centres are similar to cost centres and profit centres but are accountable for revenues only.Revenue centre managers should normally have control over how revenues are raised.
3．Investment centres
An invenstment centre is a profit centre with additional responsibilities for capital investment and possibly for financing,and whose performance is measured by its return on investment.
4．Responsibility centres
A responsibility centre is a department or organisational function whose performance is the direct responsibility of a specific manager.
【Question】Which of the following is a characteristic of an investment centre?（ ）
A．Managers have control over marketing.
B．Management have a sales team.
C．Management have a sales team and are given a credit control function.
D．Managers can purchase capital assets.
【Answer】D
備考ACCA考試是一個長期的過程，學員要重視每一個知識點的學習，為ACCA考試做好充分的準備才可以。ACCA考試并非是單純的知識學習，更多的是要求學員理解、運用并掌握才可以。
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