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2020年ACCAF1考试选择题:有关培训需求的相关考题

发布时间:2020-03-12 00:01:29
【Questions】

38 Alison has carried out a training needs analysis for a team in her organisation and has

concluded that certain training requirements must be addressed.

What is the next action that she must take?

A. Decide on the method oftraining

B. Define the precise trainingobjectives

C. Establish how the training should beevaluated

D. Aligntrainingneedswithorganisationalneeds (2marks)

39 The following statementsreferto therole ofthe International Federation of Accountants

(IFAC).Areeach of the statementstrue or false? (2marks)

True False

IFAC is responsible for preparing and publishing global accounting

standards

IFAC is responsible for promoting ethical education standards

40 Which of the following systems is most relevant to the work of a procurement manager?

A. A satellite tracking system that will monitor andrecord deliveries of finished goods

B. A just-in-time systemthat will reduce inventories of rawmaterials

C. Anadvancedmanufacturingsystemthatwillreducethelengthoftheworkingcapital

cycle

D. An internet-based customer orderfulfilment system (2marks)

【Answers】

38 Define the precise training

objectives

Once training needs have been identified the next step

is to translate these needs into training objectives.

39 IFAC is responsible for

preparing and publishing

global accounting standards:

IFAC is responsible for promoting ethical education

standards, but it does not issue global accounting

False

IFAC is responsible for

promoting ethical education

standards: True

standards.

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 systemisasystemfor ordering inventories thatwill

reduce inventories of rawmaterials.

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