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ACCA 考试F1第三十二章试题练习(2)
帮考网校2020-08-18 16:14
ACCA 考试F1第三十二章试题练习(2)

备考是一条艰辛而又漫长的旅程,只有掌握了学习方法,才能轻松应对。为了帮助大家更好的备考,下面帮考网给大家分享一些ACCA考试F1第三十二章试题,备考的小伙伴赶紧来练练手吧。

1.A manager is coming up to retirement in a year\\'s time. In which of the following circumstances would the organisation be most likely to consider external recruitment, rather than internal promotion, to fill the position?

A The organisation has a policy of staff development and succession planning

B The organisation is looking to introduce a culture of innovation for the first time

C The organisation has a very strong managerial culture, which it wishes to preserve

答案:B

2.In which one of the following areas is there an advantage to using formal off-the-job training courses as opposed to on-the-job or experiential learning methods?

A Level of risk for acquiring new skills

B Relevance of learning to the job

C Application of learning to the job

D Continuity of work effort

答案:A

3. ____ occurs when a person is penalised for giving information or taking action is pursuit of a claim of discrimination.Which word or words correctly complete this statement?

A Direct discrimination

B Indirect discrimination

C Victimisation

答案:C

4.Which of the following would be considered a potentially sensitive or negative element of an effective equal opportunities policy?

A Flexible working and career break programmes

B Monitoring numbers and performance of ethnic minority staff

C Diverse job interview panels

D Counselling and disciplinary policies on discrimination

答案:B

5. Which of the following checks would the external audit function be responsible for?

A Separation of duties for independent proving of work

B Arithmetic checks on the accuracy of data recording and calculation

C Creating and preserving records that confirm accounting entries

D Considering whether directors act on internal audit information

答案:D

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