2020年F1考试选择题：有关公司法的相关考题
来源：长理培训发布时间：2020-03-06 18:41:47
【Questions】
1 The accounting statements drawn up by a management accountant for monthly
management meetings do not need to comply with company law or accounting
standards.
Is the above sentence true or false?
A. True
B. False (1 mark)
2 Performance and appraisal enables the organisation and the employee to assess progress
made in the job and evaluate strengths and weaknesses.
Which TWO of the following are additional purposes of appraisal?
A. Considering future education, training and development needs
B. Assessing future prospects in the organisation
C. Reviewing the organisation's grades and salary scales
D. Providing job instruction on key tasks (2 marks)
3 Northland, Southland, Eastland and Westland are four countries in Asia. The following
economic statistics have been produced for the year 20X7:
Country Northland Southland Eastland Westland
Change in GDP (%) -0.30 +2.51 -0.55 +2.12
Balance of payments current
account ($m)
+550.83 -350.47 -150.90 +220.39
Change in consumer prices (%) +27.50 +15.37 +2.25 +2.15
Change in working population
employed (%)
-4.76 +3.78 +1.76 -8.76
Which country experienced stagflation in the relevant period?
A. Westland
B. Eastland
C. Northland
D. Southland (2 marks)
【Answers】
1 True
The accounting statements drawn up by a management
accountant are often prepared and presented very
differently from those of the financial accountant. They
are prepared for internal decision making purposes.
2 Considering future education,
training and development
needs and Assessing future
prospects in the organisation
An appraisal is also used to identify potential such as
future education, training and development needs, and
assessing future prospects in the organisation.
3 Northland
Stagflation is the situation which arises where there is a
combination of unacceptably high unemployment and
unacceptably high inflation. Northland shows extremely
high inflation (27.5%) and high unemployment.
Southland has high inflation but lower unemployment,
Eastland has low inflation and lower unemployment.
Westland has higher unemployment but has low
inflation. Therefore they are not experiencing
stagflation.
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