WorldatWork C8 問題集

質問 1：
What challenge is most likely faced by a business with low market share and high growth potential?
A. It is in the worst market position and has insufficient resources to continue operations.
B. Its excess resources are often used to develop other businesses that may not be mission-critical.
C. Its ability to generate profits is unknown.
D. It is unclear how to best utilize the high cash flow to sustain growth.
正解：C

質問 2：
Which of the following best describes the most likely perspectives of different groups in the organization that compensation professionals must be aware of?
A. Operating departments and HR understand the company must live within its means and Finance cannot allocate funds to a budget if it is likely that profitability will be adversely affected.
B. Investors and Finance want to see money spent wisely. Legal must ensure compliance, and HR and operating departments want to see their needs taken into account to attract, retain and motivate a high quality workforce.
C. Operating departments view compensation as it applies to them, HR must balance available resources to attract, retain and motivate employees and Finance knows the value of a motivated workforce and will provide the budget necessary to achieve it.
D. Investors want to maximize gains and want to see compensation tightly controlled and Legal needs to ensure that compensation plans do not attract undue scrutiny.
正解：B

質問 3：
The XYZ Company opened a new manufacturing facility with a capital investment of 10,000,000. The cost to obtain the capital was 8%. In its first year of operations, the facility's net operating profit after taxes was 10,500,000. What was the economic value added (EVA) using the EVA formula?
A. 9,700,000
B. 8,000,000
C. 500,000
D. 840,000
正解：A

質問 4：
What best describes a necessary skill and/or behavior in relation to business acumen?
A. A thorough understanding of the products and/or services your organization provides
B. A willingness to take on additional duties and responsibilities when resources are limited
C. The capacity to manage multiple projects and priorities and meet deadlines
D. An understanding of the culture and subcultures of your organization
正解：D

質問 5：
How do quarterly reports most commonly compare to the annual report?
A. The cumulative information on the four quarterly reports adds up to the information on the annual report.
B. The quarterly reports are more detailed. The annual report provides similar data in summary form.
C. The annual report is required and the quarterly reports, while commonly used, are optional.
D. The quarterly reports are not as detailed as annual reports, and might not match due to changing accounting estimates over the year.
正解：D