Andrei has been asked to prepare for his six monthly job appraisal by considering his performance against his job and personal criteria as detailed within his contract of employment. He has also been asked to similarly consider assessing, using the same criteria, the performance of the members of the team that he works within.Which one of the following combination of assessment approaches best fits the approach withinAndrei’s company?

1 .下列指标计算中，分子不是“净利润”的是（　）。

A 总资产净利率 B 净经营资产净利率 C 营业净利率 D 权益净利率

题型: 单选题 提问时间: 2021-08-22

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2 .Having attended a lecture on Training and Development, a student accountant attempts the homework questions set. At what stage in Kolb’s experiential learning cycle are they?

A Concrete experiences B Observation and reflection C Formation of abstract concepts D Applying and testing the concepts learnt

题型: 单选题 提问时间: 2021-08-22

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3 .当企业的长期资本不变时，增加长期资产会（　）。

A 降低营运资本 B 降低财务状况的稳定性 C 增强企业资产的流动性 D 增强企业资产的收益性

题型: 多选题 提问时间: 2021-08-22

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5 .Which of the following best describes the matters for which managers are held to be accountable in an investment centre?

A Only for costs B Only for financial outputs in the form of generating sales revenue C For profit D For profit and current and non-current assets

题型: 单选题 提问时间: 2021-08-22

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6 .下列关于现金流量比率的说法中，正确的有（　）。

A 现金流量比率＝经营活动现金流量净额/债务总额 B 现金流量比率＝经营活动现金流量净额/流动负债 C 现金流量比率越高，短期偿债能力越强 D 现金流量比率可以从动态角度反映企业的短期偿债能力

题型: 多选题 提问时间: 2021-08-22

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7 .Corporate governance is the ______ by which organisations are directed and controlled. Which of the following correctly completes the sentence above.

A System B Structure C Procedure

题型: 单选题 提问时间: 2021-08-22

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