Aninternationalcarmanufacturer-2021年度重庆市会计人员继续教育网在线培训会计考试参考答案

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Aninternationalcarmanufacturerhasdecidedtoproduceseveralmodelsusingthesamebasic

A、Innovation

B、lliance

C、Growth

D、ostleadership

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答案解析:Thescenariogivesnoindicationofformingallianceswithothercarmanufacturersorthatthecompanyisexpandinginanyway.Nordoesitindicatethatproductsarebeingevolvedandinnovated.Theuseofthesamesystemsacrossdifferen

Whichofthefollowingsocialtrendswillhaveadirectimpactonmostbusinesses?

A、(i)and(iv)only

B、(ii)and(iv)only

C、(ii),(iii)and(iv)only

D、(i),(ii),(iii)and(iv)

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答案解析:Anincreaseinsinglememberhouseholdswillhavelittleimpactasinsteadofonehouseholdwithtwopeople,therewillbetwohouseholdswithonepersoneach.Thenumberofpeoplestaysthesame.Onlybusinessesdirectlyconnectedtohous

WhichofPorter’sfiveforceswouldcoverthefactthatcompanieswithinanindustryareseeing

A、ompetitiverivalry

B、argainingpowerofbuyers

C、Threatofnewentrants

D、Threatofsubstitutes

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答案解析:Inacompetitivemarket,pressureisplaceduponplayerstomaintainmarketsharethroughreducedprices,improvedqualityorinnovation.

Intermsofdemographics,whichofthefollowingismostlikelytoattractinwardinvestmentbya

A、young,relativelywelleducatedworkforce

B、Olderworkforcewithhighdisposableincomes

C、Lowtaxes,declininglocalpopulation

D、allingbirthrates,highfemaletomaleratio

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答案解析:Dwouldonlyattractthoseemployerswhopredominantlyemployfemales(sexdiscrimination?),whilstlowertaxes(C)areattractive(butnotademographicpoint),adecliningpopulationreducesthesalesandemployeemarketsandwithB

Whichofthefollowingisanexampleofasupra-nationalbody?

A、Microsoft

B、TheInternationalMonetaryFund

C、WorldWildlifeFund

D、TheGermanfireservice

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答案解析:Microsoftisacompany,WWFacharityandenvironmentallobbygroupandtheGermanfireserviceapublicbody–allbeingsubjecttothelawsandregulationsofthecountriestheyoperatein.Asupra-nationalbodyisanorganisation(usuall

Inaneconomicenvironmentofhighpriceinflation,whichofthefollowingstatementsistrue?

A、Thosewhoowemoneywillgainandthosewhoareowedmoneywilllose.

B、verybodywilllose

C、Nobodywillloseasallwillstaythesame

D、Thosewhoowemoneywillloseandthosewhoareowedmoneywillgain

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答案解析:Basicimpactofinflationonmoney.$100paidin5years’timeisworthlessintoday’sterms.Sothosewhopaymoneyatalaterdategaininrealterms,whilstthosewhoreceivethemoneylater,lose.

WhichoneofthefollowingarepartofCarroll’sfour-partmodelofcorporatesocialresponsibility?

A、Philanthropic,economic,strategic

B、Strategic,ethical,regulations

C、thical,economic,legal

D、thical,philanthropic,tactical

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答案解析:Carroll’smodel=economic,legal,ethicalandphilanthropic.StrategicandtacticalcomefromAnthony’smodelandregulationsareasubsetoflegal.

LuggageCoisalargetradingcompany.Liamistheadministrationmanagerandisalsoresponsible

A、Irina

B、Sheila

C、Liam

D、oug

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答案解析:Irinaisinprocurement(dealswithsuppliers,negotiatesonpriceandquality),Sheilaisintechnologicaldevelopment(IT/ISmanager),Liamiswithinthefirm’sinfrastructure(admin,legalandcompliance).Doug’sroleiswithinse

WhichTWOofthefollowingcanbeusedforjobenrichment?

A、(ii)and(iii)

B、(i)and(ii)

C、(iii)and(v)

D、(ii)and(iv)

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答案解析:AccordingtoHerzberg,(i)isjobenlargementand(iii)isjobrotation.Jobenrichmentisadeliberate,plannedprocesstoimprovetheresponsibilityandchallengeofajob.

Iftheexternalauditorwishestoprovideotherservices,e.g.internalaudit,whichofthefollowing,

A、irectors

B、uditcommittee

C、Shareholders

D、Nominationscommittee

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答案解析:Unlesslegalrequirementsprohibittheexternalauditorprovidingotherservices(e.g.USA,France),itisusuallyarequirementoftheauditcommittee’sremittodecidewhat,ifany,otherservicesmaybeprovidedbytheexternalaudit