财会题库32020-08-15

_______ is 'a process to establish a shared understanding about what is to be achieved, and an approach to managing and developing people in order to achieve it'. Which two words correctly completes this definition? A Performance appraisal

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财会题库32020-08-15

A manager is assessing the performance of her team members. In accordance with the appraisal system of the organisation, she has been given a list of characteristics and performance elements, with notes on how to interpret and apply the terms: '

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财会题库32020-08-15

A公司与B公司各持有甲公司50%的股权，甲公司的主要经营活动为家用电器、电子产品及配件等的连锁销售和服务。根据甲公司的章程以及A公司、B公司之间签订的合资协议，甲公司的最高权力机构为股东大会，所有重大事项均须A公司、B公司派出的股东代表一致表决通过。若双方经过合理充分协商仍无法达成一致意见时，A公司股东代表享有“一票通过权”，即最终以A公司的股东代表的意见为最终方案。下列有关会计处理表述正确的是( )。(第七章 长期股权投资与合营安排) A.甲公司属于合营安排 B.A公司与B公司一起对甲公司

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财会题库32020-08-15

乙企业的某业务单位正处于增值型现金剩余状态，下列有关该业务单位的说法中，不正确的是(　)。(第三章 战略选择) A.该业务可以为乙企业股东创造价值 B.该业务单位首选的战略是利用剩余的现金加速增长 C.该业务单位应该尽快出售 D.如果加速增长后仍有剩余现金，又找不到进一步投资的机会，那么应该把多余的资金还给股东

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财会题库32020-08-15

(a) Company W assess the performance of its sales staff by the number of clients visited and the number of products they each sell. Company X rates its managerial staff. Each manager is awarded a score from 1 (excellent) to 4 (poor), based on feedba

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财会题库32020-08-15

(a) George, Helen, Josh and Leigh are all on development programmes. George is learning skills that are not directly required in his current role, but should allow him to contribute more flexibly and innovatively to the organisation in the future whi

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财会题库32020-08-15

(a) Shaun likes to understand basic principles and take a hands-off approach based on logical argument. He wants to participate in a structured training programme which is run by teachers. Louise needs to work at her own pace and tends to be fairly

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财会题库32020-08-15

(a) Do the following statements relate to A Extrinsic rewards B Intrinsic rewards C Incentives (i) A feeling of achievement (ii) A promise of additional time off for meeting a target (iii) Working conditions (iv) Salary (b) Which two of the f

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财会题库32020-08-15

甲公司某年的投资资本回报率为7%，销售增长率为10%;经测算甲公司的加权资本成本为7.5%，可持续增长率为7%。该年甲公司的业务属于财务战略矩阵中的(　)。(第三章 战略选择) A.减损型现金短缺 B.增值型现金剩余 C.增值型现金短缺 D.减损型现金剩余

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财会题库32020-08-15

甲公司是一家大型上市公司，在世界许多地方开展多种业务。公司的财务目标是使股东财富平均每年增长10%。目前，其净资产总额为200亿元人民币，未分配利润为2亿元人民币，资产负债率比率为60%，行业平均水平为48%。目前该公司正在考虑收购一家高科技企业，收购价格预计为80亿元人民币。对于该公司的管理层来讲，可以考虑的融资方式是(　)。(第三章 战略选择) A.留存收益再投资 B.发行新股 C.银行贷款 D.资产销售融资

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财会题库32020-08-15

根据企业在不同发展阶段的特征，下列各项中正确的是(　)。(第三章 战略选择) A.衰退期财务风险和经营风险都高，股利全部分配给股东，股价呈下降并波动趋势 B.成熟期财务风险和经营风险和股利分配率都是中等，资本结构为权益资本加债务资本 C.导入期经营风险很高而财务风险很低，资金来源主要是风险资本，随着企业的发展股价迅速增长 D.成长期经营风险高而财务风险低，权益资本在资金来源中所占的比重增加，股利分配率低且股价也较低

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财会题库32020-08-15

When considering a personal development programme for an employee, what should be the first stage? A Planning a learning and development programme B Establishing learning targets C Broadening the employee's knowledge and experience D Settin

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财会题库32020-08-15

In the radio signal model, which of the following shows the correct order in which a message is transmitted? A Feedback, Sender, Decoded message, Coded message, Receiver B Sender, Decoded message, Coded message, Feedback, Receiver C Coded message

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财会题库32020-08-15

Counselling is essentially a/an ______-role. Which of the following words correctly completes this statement. A Advisory B Non-directive C Task-related

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财会题库32020-08-15

You are a sales representative who routinely visits customers in their homes and places of business to present the latest products and take orders (where inventory is available). Which of the following technology tools will most directly enhance you

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财会题库32020-08-15

What name is given to the process whereby an individual defines objectives and formulates action plans for learning with a view to improving his or her own effectiveness? A Coaching B Mentoring C Counselling D Personal development planning

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财会题库32020-08-15

连续预算法能够使预算期间与会计期间相配合，便于考核预算的执行结果。( )

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财会题库32020-08-15

滚动预算法又称连续预算法，是指在编制预算时，将预算期与会计期间脱离开，随着预算的执行不断延伸补充预算，逐期向后滚动，使预算期永远保持为一个固定长度的一种预算编制方法。( )

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财会题库32020-08-15

弹性预算法可以克服零基预算法的缺点，保持预算的连续性和完整性。( )

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财会题库32020-08-15

为了克服定期预算的缺点，保持预算的连续性和完整性，可采用弹性预算的方法。( )

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财会题库32020-08-15

根据合伙企业法律制度的规定，下列关于合伙企业的表述中，正确的有( )。 A.普通合伙人对合伙企业债务承担无限连带责任，有限合伙人以其认缴的出资额为限对合伙企业债务承担责任 B.普通合伙人可以以劳务出资 C.合伙企业营业执照的签发日期，为合伙企业的成立日期

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财会题库32020-08-15

根据合伙企业法律制度的规定，下列各项中，属于普通合伙人当然退伙情形的有( )。 A.合伙人丧失偿债能力 B.合伙人被宣告破产 C.合伙人在合伙企业中的全部财产份额被人民法院强制执行 D.合伙协议约定合伙人必须具有相关资格而丧失该资格

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财会题库32020-08-15

(a) Trevor, Joss, Michael and Leona are all managers in HGF Co experiencing conflict in their teams.Trevor responds to conflict by encouraging the individuals to bargain and negotiate.Joss puts emphasis on the task in hand and stresses that the group

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财会题库32020-08-15

(a) Which two of the following conditions would show that a task is important to an organisation? A The task will satisfy a key customer B The task comes in an email marked urgent C The task will add value to the organisation D The task has alrea

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财会题库32020-08-15

甲企业是增值税一般纳税人，向乙商场销售服装1 000件，每件不含税价格为80元。由于乙商场购买量大，甲企业按原价7折优惠销售，乙商场付款后，甲企业为乙商场开具的发票上“金额”栏分别注明了销售额和折扣额，则甲企业此项业务的增值税销项税额是( )元。 A.10393.6 B.8960 C.14848 D.12800

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