考试首页 | 考试用书 | 培训课程 | 模拟考场  
  当前位置:考试网 >> ACCA/CAT >> CAT考试 >> 文章内容
  

ACCA考试辅导:F2模拟练习(1)

考试网  [ 2017年6月28日 ] 【

  ACCA考试辅导:F2模拟练习

  Question:A division of a service company is aware that its recent poor performance has been attributable to a low standard of efficiency amongst the workforce, compared to rival firms. The company is adopting a balanced scorecard approach to setting performance targets. As part of its objective of closing the skills gap between itself and rival companies, the division's management has set a target of providing at least 40 hours of training each year for all its employees.

  What does this performance target reflect?

  A. A customer perspective

  B. A learning and growth perspective

  C. A finance perspective

  D. An internal process perspective

  The correct answer is: A learning and growth perspective

  A target of providing at least 40 hours of training every year to improve skills and productivity has a learning and growth perspective.

  Question:Which of the following statements are valid criticisms of return on investment (ROI) as a performance measure?

  A. Its use may discourage investment in new or replacement assets

  B. It is misleading if used to compare departments with assets of different ages

  C. The figures needed are not easily available

  D. It is misleading if used to compare departments with different levels of risk

  The correct answers are:

  It is misleading if used to compare departments with different levels of risk,

  It is misleading if used to compare departments with assets of different ages

  and

  Its use may discourage investment in new or replacement assets.

  The figures needed to calculate ROI are easily available from the financial accounting records.

本文纠错】【告诉好友】【打印此文】【返回顶部
将考试网添加到收藏夹 | 每次上网自动访问考试网 | 复制本页地址,传给QQ/MSN上的好友 | 申请链接 TOP
关于本站  网站声明  广告服务  联系方式  站内导航
Copyright © 2006-2019 考试网(Examw.com) All Rights Reserved  营业执照