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    ACCA考试真题:会计师与企业F1样卷40-42题
    考试吧 2018-02-12 18:01:57 评论(0)条

      40 Which of the following systems is most relevant to the work of a procurement manager?

      A. A satellite tracking system that will monitor and record deliveries of finished goods

      B. A just-in-time system that will reduce inventories of rawmaterials

      C. An advanced manufacturing system that will reduce the length of the working capital cycle

      D. An internet-based customer orderfulfilment system (2 marks)

      41 According to Heifetz what should leaders do to facilitate change effectively?

      A. Identify the members of the team who are most able to adapt and develop their knowledge, competencies and skills over time

      B. Maintain psychologically close relationships and balance the needs of individuals and teams with the need to achieve keytasks

      C. Create an environment of participation and involvement to ensure that team members are fully aware of challenges that face them

      D. Instill in team members an understanding of their need to adapt their values,

      attitudes and behavioursover time (2 marks)

      42 DEF Co operates in a country where the government has adopted a principles-based approach to regulation. Companies are encouraged to adhere to generally accepted good standards of corporate governance. DEF Co wishes to reappoint two of its non-executive directors to the board for a third term of three years. It believes that this is in the best interest of the company and its shareholders. However the code of practice applicable to listed companies such as DEF Co states that non-executive directors should serve a maximum of two terms of three years.

      What action should DEF Co take? (2 marks)

      A. Reappoint the non-executive directors and make no reference to this in its annual report

      B. Reappoint the non-executive directors and explain the reasons for its actions in the annual report

      C. Appoint new non-executive directors to replace those who have served two terms of three years

      D. Seek permission from the government to reappoint the non-executive directors

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