2026年最新ACCA战略商业领袖考试练习试题及答案解析.docxVIP

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2026年最新ACCA战略商业领袖考试练习试题及答案解析.docx

2026年最新ACCA战略商业领袖考试练习试题及答案解析

考试时间:______分钟总分:______分姓名:______

一、多项选择题

1.Acompanyisfacingadecisionaboutwhethertoadoptanewmanufacturingtechnology.Thetechnologyismoreexpensiveupfrontbutpromisessignificantlong-termcostsavingsandimprovedproductquality.Fromastrategicperspective,whichofthefollowingstatementsbestreflectsthedecision-makingprocessregardingthisinvestment?

a)Thedecisionshouldbebasedsolelyontheinitialcost,asthisisthemosttangiblefactor.

b)Theinvestmentshouldonlybemadeiftheshort-termfinancialreturns

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