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【ACCA选择题】
1.For each of the following tasks, select whether they are the responsibility of:
A The financial accounting department
B The treasury department
(i) Arranging an overdraft
(ii) Managing foreign currency exposure
(iii) Recording financial transactions
(iv) Cash budgeting
(v) Reporting to shareholders
(vi) Repaying loans
2. Markets for trading short-term financial instruments such as certificates of deposit are known as
Which of the following correctly fills the gap above?
A Money markets
B Capital markets
C Venture capital
答案：
1. (i) B
(ii) B
(iii) A
(iv) B
(v) A
(vi) B
The treasury department plans and controls the sources and uses of funds by the organisation.
2. A Money markets are markets for trading short-term financial instruments.