小伙伴们，acca考试题库来啦!很多想要报考acca考试的考生，不知道该如何准备全英文考试，中公财经小编为大家收集的accaF5科目第三章练习题及模拟题，帮助大家更好学习acca，早日拿下acca证书。
1 A manufacturer and retailer of kitchens introduces an enterprise resource planning system.
Which of the following is NOT likely to be a potential benefit of introducing this system?
A Schedules of labour are prepared for manufacturing
B Inventory records are updated automatically
C Sales are recorded into the financial ledgers
D Critical strategic information can be summarised
