ACCA知识点：成本中心
摘要：【高顿ACCA小编】2015年 ACCA 考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大...
【高顿ACCA小编】2015年ACCA考试即将开始，我们将第一时间公布考试相关内容，请各位考生密切关注高顿ACCA，预祝大家顺利通过ACCA考试。今天为大家带来的是ACCA知识点：成本中心
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Cost Centres
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
