F1考试选择题:有关采购经理的相关考题
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.
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