ACCA每日一小考答案公布 加解析

ACCA每日一小考答案公布 加解析 8-24


Which of the following best describes tactical information?


A. Mainly qualitative with some numerical analysis.
B. Based on operational information with some interpretation applied.
C. Sourced largely from external and informal sources.
D. Mainly quantitative, internal and generated frequently.

正确答案：B


答案解析：


The correct answer is: Based on operational information with some interpretation applied.


Tactical information is medium term and drawn largely from internal/operational sources. It is the job of middle management to analyse it further in order to use it for decision making. Quantitative information that is generated frequently is normally found at the operational level, and qualitative information from a range of sources will be found more at the strategic level.