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ACCA考試:會計師與企業基礎經典習題(2)
幫考網校2022-02-17 11:38
ACCA考試:會計師與企業基礎經典習題(2)

報考ACCA考試的小伙伴們注意了,你們復習的怎么樣了?今天幫考網分享ACCA考試:會計師與企業基礎經典習題(2),快來看看吧!

2.1 (a) Shaun likes to understand basicprinciples and take a hands-off approach based on logical argument. He wants toparticipate in a structured training programme which is run by teachers. Louiseneeds to work at her own pace and tends to be fairly slow and cautious in herlearning. She likes to observe things, take time to think about them and thenproduces a carefully thought out conclusion.Susan only likes to study if shecan see a link to a real practical problem. She likes to learn new techniquesthrough on-the-job training, but tends to discard good ideas which require somedevelopment to work properly. Tony is flexible and optimistic, but does nothave any patience with theories. He wants to receive hands-on training andenjoys practical problems. Honey and Mumford classified the four followinglearning styles:

A Theorists

B Reflectors

C Activists

D Pragmatists

Foreach of the following individuals,selectthe correct learning style from the list above:

(i) Shaun

(ii) Louise

(iii) Susan

(iv) Tony

(b) Which two of the following areoff-the-job training methods?

A Job rotation

B Computer-based training

C Temporary promotion

D Demonstration

E College courses

答案:

(a) (i) A

(ii) B

(iii) D

(iv) C

These all relate to the classifications ofHoney and Mumford.

(b) B, E The other options are all on thejob training methods.

2.2 (a) George, Helen, Josh and Leigh areall on development programmes. George is learning skills that are not directlyrequired in his current role, but should allow him to contribute more flexiblyand innovatively to the organisation in the future whichever role he is in.Helen is gaining experience of each of the different functions in her companyas well as a variety of position and work settings as preparation forincreasedresponsibility in the future. Josh is receiving training to ensure hisprofessional standards in his accountancy work are maintained and enhancedthrough education, development and training. Leigh is partway through a seriesof planned secondments within her department and has recently been working intwo projectgroupforimplementing new systems. The following are all differentapproaches to development:

A Management development

B Personal development

C Professional development

D Career development

Foreach of the following individuals,selectthe development approach they are on:

(i) George

(ii) Helen

(iii) Josh

(iv) Leigh

(b) Which TWO of the following arenecessary fora training programme to be effective?

A Training should be expensive

B There should be clear objectives

C Training should be off-the-job

D There should be timely feedback

E Training should be on-the-job

答案:

(a) (i) D Personal development can help tofoster employee job satisfaction, commitment and loyalty.

(ii) A This may include the development ofmanagement/leadership skills ormanagement education such as an MBA.

(iii) C This is an example of continuingprofessional development (CPD). CPD is based on the belief that a professionalqualification is the basis fora career lifetime of development.

(iv) B The trend fordelayeredorganisations reduces opportunities forpromotion, so opportunities are plannedforsideways orlateral transfers.

(b) B, D Fortraining to be effective thereshould be timely feedback and also clear objectives forthe training. Trainingdoes not need to be on oroff the job to be effective, it can be either.Training does not need to be expensive to be useful.

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