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每日一练 历年真题丨ACCA 考试模拟题:2019年5月06日(二)
摘要今天给大家带来的每日一练,是来自ACCA考试模拟题:记得做完在下拉看答案哦~ 【ACCA选择题】 1.All of the following,except one,are sound principles for devising performance measures.Which is theexception? A They should
  今天给大家带来的每日一练,是来自ACCA考试模拟题:记得做完在下拉看答案哦~

  【ACCA选择题】

  1.All of the following,except one,are sound principles for devising performance measures.Which is theexception?

  A They should be related to actual key tasks of the job

  B They should be easily achievable

  C They should be within the control of the individual

  D They should be observable or measurable

  2.In an appraisal interview,the manager tells the subordinate how he has been assessed–good and bad–and then gives him a chance to put questions,suggest improvement targets,explain shortcomings and identify problems.Using Maier's classification,what is the name given to this approach to appraisal interviewing?

  A Tell and sell

  B Tell and listen

  C Problem solving

  D Sell and listen

  3【B】Rationale:Achievable(which is part of the SMART objectives framework)is different from'easily

  achievable':one of the key points of performance measures is that they should be motivational,which means that they should be at least a little bit challenging.

  4【B】Rationale:This manager tells in the first part and listens in the second part of the interview,taking on a dual role as critic and counsellor–and not assuming that all performance problems are the fault of the employee himself.Tell and sell would be more one-sided('selling'simply being gaining acceptance of the evaluation and improvement plan).Problem-solving is even more of a collaborative,proactive process,with the manager in the role of coach.Sell and listen is not an appropriate method.
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ACCA考试百科
ACCA在国内被称为国际注册会计师,是全球权威的财会金融领域的证书之一,更是国际认可范围高的财务人员资格证书。
ACCA当中的Chartered全称为RoyalCharter,指的是其会员得到英国皇室授予皇家特许名衔,这个只有部分顶尖的组织和机构才会被授予;Certified为注册之意,指的是其会员行使的是具有法律效力的权益(所以鉴定一张证书是否是一张高含金量的证书,比较简单的方法就是看证书的全称当中是否有任何一个“C”) 。
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