ACCA一测

Which THREE of the following statements reflect the activities of an NGO?

A  They have targets for customer satisfaction

B  They are almost always charities

C  They are aimed at promoting social, political or environmental change

D  They often raise funds through donations

E  They are legally constituted organisations with commercial aims

F  They are measured in terms of effectiveness and efficiency

 

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

 

答案

{正确答案}C D F

{答案解析}

这三项都是对NGO的正确描述

A E选项错误。NGO的目标并不是商业性的,targets并不是顾客的满意度,而是promoting social, political or environmental change。

B 选项错误。该选项具有迷惑性,同学们容易犯错。实际上,非政府组织的种类多元,涉及慈善、教育、环保、宗教、职业等等方面,慈善团体只是其中一个部分,并没有达到“almost"的程度。一些非慈善的NGO例子:大自然保护协会,国际建筑师协会,世界汉语教学学会。