ACCA一测

The research and development (R & D) function of a business:

(i) Is primarily concerned with market research

(ii) Can improve existing products as well as developing completely new products

(iii) Has been less important for firms manufacturing computers to meet an industry standard than for those firms developing the next generation of computers

(iv) Is always undertaken under contract by specialist external consultancies

Which of the above statements are correct?

A (i) and (ii) only   B (ii) and (iii) only   C (i), (iii) and (iv) only   D (ii) and (iv) only

 

免费领取ACCA学习大礼包

推荐阅读

 

注意：2018年ACCA新考纲下对PI~P3学员的影响

【权威发布】ACCA2017年12月份各科目考试全球通过率公布

普华永道合伙人——林祖辉谈ACCA

会计学ACCA方向就业前景好不好？

答案

｛正确答案｝B

｛答案解析｝

正确选项

(i) R&D关注的是product research而非market research. (i)错误

(ii) R&D可以改进现有的产品，也可以发展完全不同的新产品，正确

(iii) 相比于制作满足行业标准的电脑的公司，R&D对于发展新一代电脑的公司更重要。正确。对于满足行业标准的电脑公司，它的产品开发是很有限的，生产目标只是满足现有的一个行业标准，并不致力于进一步的开发。

对于发展新一代电脑的公司，存在对新产品的大力投入，是在生产未来的、走在技术发展前端的产品，对产品开发的投入极大，所以R&D也极其重要。