Candidates should be given the company brochure to read while they are waiting for their i
A.求职者应帮助公司散发有关的阅读手册,同时等候面试。
B.在阅读了公司所发给的手册之后,求职者才能等待面试。
C.在求职者等待面试时,应该发给他们一本公司手册阅读。
D.求职者在等待面试时,可要求得到一本公司手册来阅读。
A.求职者应帮助公司散发有关的阅读手册,同时等候面试。
B.在阅读了公司所发给的手册之后,求职者才能等待面试。
C.在求职者等待面试时,应该发给他们一本公司手册阅读。
D.求职者在等待面试时,可要求得到一本公司手册来阅读。
第1题
As the college is a virtual organisation using serviced training rooms, Judy rarely sees her manager Blake Jones. However, he contacted her recently to suggest that they should conduct her fi rst appraisal and a date and time was agreed. Blake explained that ‘it would be just a general chat looking at how the year had gone. We need to do one to satisfy the college and the IMF’. The time of the appraisal was set for 3.00 pm, fi nishing at 5.00 pm.
The appraisal did start with a general discussion. Blake outlined the plans of the organisation and his own promotion hopes. Judy was surprised to see that Blake was not following any standard list of questions or noting down any of the answers she made. She told him that one of her main problems was the numeracy level of some of the candidates. She recognised that the course had no pre-conditions, ‘but it does require some basic mathematical skills that some of our candidates just do not have’.
After listening to Judy for a while Blake produced a statistical summary of the feedback questionnaires from the courses she had run in the last year. He said that the organisation expected its lecturers to attain an acceptable result in all 10 questions given in the post-course questionnaire. An acceptable result ‘is that 90% of all candidates said that they were ‘satisfi ed or very satisfi ed’ with key aspects of the course’. Judy had achieved this on seven of the questions but specifi cally failed on the following performance measures;
– Percentage of candidates who felt that the course was relevant to their current job – only 65% of your candidates felt that the course was relevant to their current job.
– Percentage of candidates who passed the examination – only 88?88% of your candidates passed the examination.
– Percentage of candidates who felt that the course pace was satisfactory – only 75% of your candidates felt that the pace of the course was satisfactory.
After expressing her surprise that she had not been given this information before, she immediately returned to the problem of numeracy skills. ‘As I told you’ she said ‘some of these students lack the mathematical skills to pass. That’s not my fault, it is yours – you should not have let them on the course in the fi rst place. You are just fi lling the places to make money’.
After a heated discussion, Blake then turned to the ‘last thing on my agenda’. He explained that it was only college policy to give pay increases to lecturers who had achieved 90% in all 10 questions, so there would be no increase for Judy next year. However, he also needed to discuss her workload for next year. He produced a spreadsheet and had just begun to discuss course planning and locations in great detail when his mobile phone rang. ‘I am sorry, Judy, I have to collect the children from school – I must go. I will write down your planned course assignments and e-mail them to you. I think that was a very useful discussion. Overall we are very happy with you. See you at the end-of-year party, and of course at next year’s appraisal.’ He left at 4.30 pm.
Required:
(a) Based on Judy’s appraisal, evaluate the appropriateness of the appraisal process and performance measures at the National College, from both an employee and an organisational perspective. (15 marks)
(b) Explain the concept and purpose of competency frameworks for organisations, assessing their potential use at the National College and the Institute of Managerial Finance. (10 marks)
第2题
(b) Misson has purchased goods from a foreign supplier for 8 million euros on 31 July 2006. At 31 October 2006,
the trade payable was still outstanding and the goods were still held by Misson. Similarly Misson has sold goods
to a foreign customer for 4 million euros on 31 July 2006 and it received payment for the goods in euros on
31 October 2006. Additionally Misson had purchased an investment property on 1 November 2005 for
28 million euros. At 31 October 2006, the investment property had a fair value of 24 million euros. The company
uses the fair value model in accounting for investment properties.
Misson would like advice on how to treat these transactions in the financial statements for the year ended 31
October 2006. (7 marks)
Required:
Discuss the accounting treatment of the above transactions in accordance with the advice required by the
directors.
(Candidates should show detailed workings as well as a discussion of the accounting treatment used.)
第3题
Required:
(a) (i) Describe the current presentation requirements relating to the statement of profit or loss and other comprehensive income. (4 marks)
(ii) Discuss, with examples, the nature of a reclassification adjustment and the arguments for and against allowing reclassification of items to profit or loss. Note: A brief reference should be made in your answer to the IASB’s Discussion Paper on the Conceptual Framework. (5 marks)
(iii) Discuss the principles and key components of the IIRC’s Framework, and any concerns which could question the Framework’s suitability for assessing the prospects of an entity. (8 marks)
(b) Cloud, a public limited company, regularly purchases steel from a foreign supplier and designates a future purchase of steel as a hedged item in a cash flow hedge. The steel was purchased on 1 May 2014 and at that date, a cumulative gain on the hedging instrument of $3 million had been credited to other comprehensive income. At the year end of 30 April 2015, the carrying amount of the steel was $8 million and its net realisable value was $6 million. The steel was finally sold on 3 June 2015 for $6·2 million.
On a separate issue, Cloud purchased an item of property, plant and equipment for $10 million on 1 May 2013. The asset is depreciated over five years on the straight line basis with no residual value. At 30 April 2014, the asset was revalued to $12 million. At 30 April 2015, the asset’s value has fallen to $4 million. The entity makes a transfer from revaluation surplus to retained earnings for excess depreciation, as the asset is used.
Required:
Show how the above transactions would be dealt with in the financial statements of Cloud from the date of the purchase of the assets.
Note: Candidates should ignore any deferred taxation effects. (6 marks)
Professional marks will be awarded in question 4 for clarity and quality of presentation. (2 marks)
第4题
The qualification exam(A) is intending(B) to deal with(C) the candidates’ English proficiency(D).
第5题
candidates and to assess whether the use of external recruitment consultants is appropriate.
Required:
(a) Describe the advantages of internal promotion. (5 marks)
第6题
There are other valuable sources the employer can use, such as employment agencies, professional societies and so on. He can also advertise in the newspapers and magazines and ask prospective candidates to send in resumes.
The employer has two kinds of qualifications to consider when he wants to choose from among applicants. He must consider both professional qualifications and personal characteristics. A candidate's professional qualifications include his education, experience and skills. These can be listed on a resume. Personal characteristics must be evaluated through interviews.
This passage mainly tells us ______.
A.there are many applications looking for a job
B.how an employer hires his employees
C.employer hires a new employee within his company
D.employer can advertise in newspapers and magazines
第7题
top talents to join us! SAP APPLICATION CONSULTANT Location: BJ/SH/GZ Job Description The candidates are expected to work effectively with major Chinese enterprises and multinational companies in SAP project implementation and engagement.
Major responsibilities include: Implementation of SAP module at the client sites under the direction of the project manager, including process design, system configuration, enhancement
requirement specification development, testing, training, cut over and post implementation support, etc. Assistance in the development of proposals and the other SAP presales activities Key Requirements A university degree or MBA from a top China or international university with fluent English and Chinese communication skills Minimum of 3 years of successful project experience, at least one full cycle of SAP project implementation Minimum of 2 years SAP consulting experience Strong knowledge of one of the SAP modules (MM/PP/SD/FI/CO/PM/QM/ PS/HR/BW) and their integration across SAP Extensive IT knowledge and experience is a plus Excellent client facing communication and presentation skills A self-driven achiever with high integrity who values teamwork, collaboration,. decisiveness, and passion for the consulting professionIBM wants ______ in the ad.A.computer experts B.consulting talentsC.managing talents D.sale talents
第8题
A.It should rain
B.It rains
C.Should it rain
D.It will rain
第9题
第10题
A.an; Need
B.must; Need
C.should; Must
D.may; Should
第11题
The writer suggests that______.
A.we should eat more fast food
B.we should not eat too much fast food
C.we should avoid any fast food
D.we should not serve fast food