Whichofthefollowingstatementsb-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

考试题目来源于:公需课题库神器(http://www.gongxuke.net/

Whichofthefollowingstatementsbestdescribesthepurposeofamulti-disciplinary

A、Teammembershavedifferentskills,workindifferentdepartmentsandcanperformmorethanonetask

B、Teammemberscanperformmorethanonetaskandareflexible

C、Teammembersknowtheirobjectives,canperformmorethanonetaskandareflexible

D、Teammembershavedifferentskills,workindifferentdepartmentsandcanbepooledorexchanged.

正确答案:公需科目题库搜索

答案解析:Teammembershavedifferentskillsandspecialism;skills,experienceandknowledgecanbepooledorexchanged;increasesmembers’awarenessofobjectivesandtargets;aidsco-ordinationandco-operationbetweendifferentsection

下列各资金成本计算中,需要考虑筹资费用的有()。

A、银行借款

B、长期债券

C、普通股

D、留存收益

正确答案:公需科目题库搜索BC

答案解析:留存收益直接从企业内部利润中取得,没有筹资费用。

Whichoneofthefollowingdescribesa“horizontal”extensionofajobtoincreasetask

A、Jobdescription

B、Jobevaluation

C、Jobenlargement

D、Jobenrichment

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答案解析:Widenstherangeoftasksandsodevelopsthejobawayfromanarrowspecialisation.

Arewardisgivenforsome

A、ontribution,success

B、Success,offer

C、Offer,success

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答案解析:Logical

YouarethemanageroftheAlphateam.A“sixthsense”hasdevelopedintheteamwith

A、Performing

B、Norming

C、Storming

D、orming

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答案解析:IdentifiedasafifthstagebyAdairtoTuckman’sfourstages.Thereisariskthattheteambecomescomplacentandswitchesto“auto-pilot”.

某长期债券的面值为100元,拟定的发行价格为105元,期限为3年,票面利率为6%,每年付息,到期一次还本。假设该企业为免税企业,则该债券的资本成本()。

A、大于6%

B、等于6%

C、小于6%

D、无法确定

正确答案:公需科目题库搜索

答案解析:本题考核债务成本。未来流量相同,现值与折现率反向变动。发行价格大于面值,因此债券的税前资本成本小于票面利率6%。

Therearemanyfactorsthatdriveaperson’sbehaviouratwork.

A、Perceptionandmotivation

B、Understandingandworkperformance

C、Motivationandinterests

D、ttitudeandbehaviour

正确答案:公需科目题库搜索

答案解析:Abilities,motivationlevel,personality,perception.

IntheannualSixNationsrugbytournamentEngland,France,Ireland,Italy,Scotlandand

A、Storming

B、Performing

C、Norming

D、orming

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答案解析:Aseachteamisselectedfromasquadofplayers,evenifteammemberschangefromgametogame,oraresubstitutedduringagame,theteamasawholeshouldstillremainattheperformingstage.Forming,stormingandnormingshouldhavetaken

Cohesiveteamsgenerallytakemoreriskydecisionsthanthesameindividualsworking

A、True

B、alse

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答案解析:Groupthink,sharingresponsibility,greaterknowledgeandunderstandingoftherisksbeingtaken.

Inaprojectteam,Olgaisthepersoneveryoneturnstowiththeirproblemsandteamconflicts,

A、Implementer

B、Teamworker

C、inisher

D、ResourceInvestigator

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答案解析:Theimplementerhasorganisingability,practicalcommonsenseandispredictable.Thefinisherisorderly,conscientious,perfectionist,tendencytoworryoversmalldetailsandisnotalwayspopular.Theresourceinvestigatorisg