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?
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1 .已知某企业2010年年末营运资本配置比率为60%，流动资产为300万元，2010年经营活动现金流量净额为138万元，则该企业的现金流量比率为（ ）。
A 0.77 B 1.15 C 2.17 D 1.25
2 .Which one of the following is an example of unfair dismissal?
A The accountant is dismissed following her conviction of theft from her previous employer B An employee is dismissed for a repeated minor offence following an oral warning when the offence was first committed C A shop floor worker is dismissed for continually turning up late for work. The correct d...
3 .Ashworth makes grommits and is preparing its budgets for the next year. Each grommit requires 2 kilograms of material A. In January opening inventory of material A is expected to be 1,000kilograms. Management policy is that inventory of materials should increase by 10% each month. Production of grommits in January is expected to be 10,000 units. How many kilograms should be included in the material purchases budget for January in respect of material A?
A 9,900 B 10,100 C 19,900 D 20,100
4 .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
6 .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
7 .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?
A Top down and bottom up B Sideways and 360° C 360° and self-appraisal D Top down and peer ranking
8 .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
