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F1考试选择题:有关采购经理的相关考题

中公财经网 2018-10-31 17:18:39

很多考生感叹时间好快,只剩下一个多月就进入2018年12月的acca考试了,估计很多考生会开始担心复习的不够好,不用太焦虑,休息之余和小编一起做几道F1选择题来检验一下最近的学习成果吧。

【Qestions】

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 raw materials

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

D. An internet-based customer order fulfilment 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

key tasks

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 behaviours over 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

【Answers】

40 A just-in-time system that will reduce inventories of raw materials

A procurement manager is responsible for purchasing. Therefore the system most relevant to a procurement manager is to

do with ordering inventories. A just-in-time system is a system for ordering inventories that will reduce inventories of raw

materials.

41 Instill in team members an understanding of their need to adapt their values, attitudes and behaviours over time Heifetz

said that in order to facilitate change effectively leaders should instil in team members an understanding of their need to

adapt their values, attitudes and behaviours over time.

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

A principles-based approach to regulation means that it is up to the company to decide how to act in this case so it cannot

approach the government for permission. As DEF Co believes that it is in the best interests of the company and its

shareholders to reappoint these non-executive directors then it should do so. However as this is in breach of the code of

practice DEF Co should disclose this breach and explain its reasons in the annual report.

希望这几道F1选择题对考生们有帮助,如果大家还有更多的相关疑问还可以点击中公财经网

推荐阅读:

F1考试选择题:有关财务账款的相关考题

F1考试选择题:有关员工保护法的相关考题

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