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ACCA考试真题是学习ACCA的过程，学习教材之后再进行教材内容的学习，能够帮助学员进行知识点的巩固。ACCA历年真题练习帮助学员对考察知识点的发现，对自身能力的补充，因此学员一定要进行真题的练习。戳：“各科必背定义+历年真题中文解析+20年BPP习题册（PDF版）”
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.
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