Which of the following statements about training and development is false? A A gap between current performance and required performance is a learning gap which requires training. B Training and development activities can have measurable benefits fo

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• 1In the context of performance appraisal, what does the term 'tell and listen' refer to? A An approa

  In the context of performance appraisal, what does the term 'tell and listen' refer to?

  A An approach to appraisal interviewing

  B. An approach to upward appraisal

  C. A barrier to effective appraisal (1 mark)

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• 2In the context of motivation, workers may have the attitude that work is not an end in itself, but a

  In the context of motivation, workers may have the attitude that work is not an end in itself, but a means to other ends, through earning financial rewards.

  What term is given to this attitude?

  A Theory Y

  B Job enrichment

  C Instrumental orientation

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• 3In the context of selection interviewing, which TWO of the following types of question might you use

  In the context of selection interviewing, which TWO of the following types of question might you use to

  pin down a candidate who seems reluctant or unable to give a definite answer?

  A.Open

  B.Closed

  C.Leading

  D.Probing (2 marks)

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• 4存货跌价准备转回，原因是存货在本期价值上升。( )
  存货跌价准备转回，原因是存货在本期价值上升。( )
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• 5对于数量繁多、单价较低的存货，应当按照单个存货计提存货跌价准备。( )
  对于数量繁多、单价较低的存货，应当按照单个存货计提存货跌价准备。( )
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• 6A manufacturing company's overtime is being worked for a specific order. The amount of overtime prem

  A manufacturing company's overtime is being worked for a specific order. The amount of overtime premium contained in direct labor wages would normally be classed as：

  A. Selling cost

  B. Prime cost

  C. Overheads

  D. Administrative cost

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• 7Alice is responsible for giving a ruling on matters in dispute and choose appropriate member to sit

  Alice is responsible for giving a ruling on matters in dispute and choose appropriate member to sit in the committee.

  Which of the followings is her role?

  A. Committee secretary

  B. Committee member

  C. Committee chair

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• 8Which of the following statements is true? A. An entity must choose either the cost model or the re

  Which of the following statements is true?

  A. An entity must choose either the cost model or the revaluation model for each class of intangible assets

  B. The intangible assets with useful life of more than 20 years are classified as intangible assets with indefinite lives

  C. Both the intangible assets with finite lives and infinite life should be amortised annually

  D. The change in the useful life assessment of intangible assets from indefinite to finite should be accounted for as change in an accounting policy

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• 9Which two of the followings are examples of intangible assets? A. Goodwill B. Revalued property C

  Which two of the followings are examples of intangible assets?

  A. Goodwill

  B. Revalued property

  C. Capitalised development costs

  D. Inventory held for sale

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• 10Using data from twelve European countries, it has been calculated that the correlation between the l

  Using data from twelve European countries, it has been calculated that the correlation between the level of car ownership and the number of road deaths is 0.73.

  Which TWO of the statements shown follow from this?

  A.High levels of car ownership cause high levels of road deaths

  B.There is a strong relationship between the level of car ownership and the number of road deaths

  C.53% of the variation in the level of road deaths from one country to the next can be explained by the corresponding variation in the level of car ownership

  D.73% of the variation in the level of road deaths from one country to the next can be explained by the corresponding variation in the level of car ownership

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