【acca F1考试题】2019年5月7日acca每日一练(9-10)
小伙伴们,acca练习题来啦!报名2019年acca考试的小伙伴们要开始着手学习了。这里是中公小编为大家收集的关于acca考试的题目,大家除了看教材之外,练习题也一定要坚持每天练一练,这样才会积少成多,在考试中游刃有余,取得好成绩!
【acca选择题】
20.9 Appraisal is a complex human relations and political exercise. Which of the following is not necessarily a helpful factor in the design of an appraisal scheme?
A The purpose of the system is positive and clearly expressed
B There is reasonable standardisation throughout the organisation
C Time is allowed for appraisee preparation and appraiser training
D There is an implied link between assessment and reward
20.10 Which of the following is not a barrier to effective appraisal?
A Appraisal is seen as a way of wrapping up unfinished business for the year
B Appraisal is seen as conforming to Human Resource procedures
C Appraisal is seen as an opportunity to raise workplace problems and issues
D Appraisal is seen as an annual event
20.9 【D】Rationale: This is a double edged sword: a link between assessment and reward may motivate employees to take appraisal seriously, but can also make it threatening if they fear that they haven't done well. Moreover, there are other factors in setting rewards – and if there isn't a real connection between a positive appraisal and a meaningful reward, the 'implication' that there is will only undermine the appraisal system. The other options are clearly positive.
20.10【C】Rationale: Options A, B and D were identified as barriers to effective appraisal by Lockett:'appraisal as unfinished business' (distracting from future-focused improvement planning);'appraisal as bureaucracy' (a mere form-filling exercise); and 'appraisal as an annual event' (where on-going performance management is required). Lockett also identified 'appraisal as confrontation' as a barrier, but this is not what is implied by Option C, which reflects a genuine, job-relevant, problem-solving approach.
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