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每日一练 历年真题丨ACCA 考试模拟题:2019年5月15日
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、Appraisal is a complex human relations and political exercise.Which of the following is not necessarily a helpful factor i
  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、Appraisal is a complex human relations and political exercise.Which of the following is not necessarily a helpful factor in the design of an appraisal scheme?

  A The purpose of the system is positive and clearly expressed

  B There is reasonable standardisation throughout the organisation

  C Time is allowed for appraisee preparation and appraiser training

  D There is an implied link between assessment and reward

  2、Which of the following is not a barrier to effective appraisal?

  A Appraisal is seen as a way of wrapping up unfinished business for the year

  B Appraisal is seen as conforming to Human Resource procedures

  C Appraisal is seen as an opportunity to raise workplace problems and issues

  D Appraisal is seen as an annual event

  1、【D】Rationale:This is a double edged sword:a link between assessment and reward may motivate employees to take appraisal seriously,but can also make it threatening if they fear that they haven't done well.Moreover,there are other factors in setting rewards–and if there isn't a real connection between a positive appraisal and a meaningful reward,the'implication'that there is will only undermine the appraisal system.The other options are clearly positive.

  2、【C】Rationale:Options A,B and D were identified as barriers to effective appraisal by Lockett:'appraisal as unfinished business'(distracting from future-focused improvement planning);'appraisal as bureaucracy'(a mere form-filling exercise);and'appraisal as an annual event'(where on-going performance management is required).Lockett also identified'appraisal as confrontation'as a barrier,but this is not what is implied by Option C,which reflects a genuine,job-relevant,problem-solving approach.
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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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