下列关于工作分析的作用描述错误的是（ ）。
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1 .The trial balance of Bishopsgate does not balance. The bookkeeper has entered the difference in a suspense account, and then discovers several errors. Bishopsgate does not maintain control accounts.Select the entry which corrects the error. USD52 owed by K Chess had been correctly written off in the irrecoverable debts expense account, but had been credited against K Checke’s account payable as USD25.
A Debit K Checke USD25; Debit Suspense a/c USD27; Credit K Chess USD 52 B Debit K Chess USD 52; Credit K Checke USD 25; Credit Suspense a/c USD 27 C Debit K Checke USD 25; Debit K Chess USD52; Credit Suspense a/c USD 77 D Debit Suspense a/c USD 77; Credit K Checke USD25; Credit K Chess USD 52
2 .The trial balance of Bishopsgate does not balance. The bookkeeper has entered the difference in a suspense account, and then discovers several errors. Bishopsgate does not maintain control accounts.Select the entry which corrects the error. The purchase for USD1,666 of a car for use in the business had been debited to the sales account.
A Debit Car a/c USD1,666; Credit Sales a/c USD 1,666 B Debit Car a/c USD1,666; Credit Suspense a/c USD 1,666 C Debit Car a/c USD1,666; Debit Sales a/c USD1,666; Credit Suspense a/c USD 3,332 D Debit Car a/c USD1,666; Debit Suspense a/c USD1,666; Credit Sales a/c USD 3,332
3 .（ ）在组织中处于中间位置，只有得到他们的配合，才能使其在工作分析中起到承上启下的作用。
A 高层管理者 B 直线管理者 C 工作承担着 D 间接管理者
4 .在问卷调查法中选择调查样本时，若任职者较多，则选取（ ）。
A 全体 B 3~5人 C 5~8人 D 8~10人
5 .A company’s physical inventory counting took place on 25 March 2016 and the inventory was measured at USD175,260. The company’s year end is 31 March 2016. In the intervening period goods valued at USD5,952 were received and returns to suppliers were valued at USD2,520.Sales in the period amounted to USD17,500 and a gross profit percentage on sales of 20% is always obtained. You discover that goods out on sale or return, at a sale price of USD15,000, have been omitted from the physical count.What value should be placed on inventory at 31 March 2016?
A USD164,692 B USD176,192 C USD176,692 D USD178,692
7 .The draft statement of financial position of a company at 31 May 2016 includes current assets as follows:Inventory USD50,000Trade receivables USD130,000Trade receivables include goods sent on sale or return at selling price of USD15,000 (cost USD12,000). These remained unsold at 31 May 2016.What amount should appear in the financial statements as at 31 May 2016?
A Inventory: USD62,000; Trade receivables: USD115,000 B Inventory: USD62,000; Trade receivables: USD118,000 C Inventory: USD65,000; Trade receivables: USD115,000 D Inventory: USD65,000; Trade receivables: USD118,000
8 .（ ）适用于短期内可以掌握的工作。
A 访谈法 B 工作日志法 C 观察法 D 工作实践法
9 .You are provided with the following information relating to a business: USD000 Receivables opening balance 120 Receivables closing balance 84 Cash received from credit customers 361 Irrecoverable debts written off 12 Discounts allowed 6 Cash sales 18 What was total revenue for the period?
A USD343,000 B USD349,000 C USD355,000 D USD361,000
10 .现代工作分析法中，（ ）以工作者应发挥的职能为核心。
A 管理职位描述问卷法 B 关键事件法 C 功能性工作分析方法 D 工作任务清单分析法
