下列各项中，不属于公司分配现金股利的优点的是（ ）。
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1 .The first steps of an effective appraisal process are _____ and_____ .Which words, in correct order, correctly complete this sentence?
A Communicating standards and discussing results B Establishing performance standards and measuring actual performance C Establishing assessment criteria and preparing appraisal report D Establishing performance standards and providing feedback
2 .丁公司2011年的敏感资产和敏感负债总额分别为1 600万元和800万元，实现销售收入500万元。公司预计2012年的销售收入将增长20%，销售净利润率为20%，股利支付率为50%。则该公司采用销售百分比法预测2012年的追加资金需要量为（ ）万元。
A 80 B 93.33 C 100 D 160
3 .Which one of the following best describes the main role of a supervisor?
A Liaison officer between management and workforce B Getting involved in day-to-day work and help solve problems C Training and conducting appraisals D Allocating tasks to the right people to ensure that these tasks are performed effectively and efficiently
4 .A reward is given for some _____, an incentive is an ______of reward. Which words, in correct order, correctly complete this sentence?
A Contribution, success B Success, offer C Offer, success
5 .Conducting an appraisal interview requires certain skills. Which one of the following describes best appraisal interview skills?
A Staying focused on key information and fully involving the appraisee in the appraisal process B Enhancing trust and mutual support in the working relationship C Dealing with objections and disagreements D Confront poor performance in a constructive manner
7 .Which of the following are the three types of authority a manager usually has?
A Charismatic, traditional, legal B Line, staff and functional C Direct, indirect and delegated D Resource, expert and charisma
8 .Which one of the following describes a “horizontal” extension of a job to increase task variety?
A Job description B Job evaluation C Job enlargement D Job enrichment
9 .On your first assignment at your new firm, you reported to the senior partner. At the end of the assignment you asked the partner for a formal appraisal review. “You did OK. As a small firm, we quickly get to know the strengths and weaknesses of our staff. We do not consider an appraisal system necessary.”Which one of the following is a benefit of an appraisal?
A Assists realising personal aspiration B Establishes reward and remuneration levels C Focuses on the needs of a business through ensuring that employer’s goals and those of the organisation are congruent. D Develops skills and expertise
10 .甲公司2012年1月1日从乙公司购入其持有的B公司10％的股份，甲公司以银行存款支付买价600万元，同时支付相关税费5万元。甲公司购入B公司股份后准备长期持有，B公司2012年1月1日的所有者权益账面价值总额为6 000万元，B公司可辨认净资产的公允价值为6 600万元。则甲公司应确认的长期股权投资初始投资成本为（ ）万元。
A 600 B 605 C 660 D 665
