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2016年美国CPA模拟试题:Business(四)

普通 来源:正保会计网校 2016-01-26

为了帮助广大美国注册会计师考生备考,如下是网校为美国注册会计师考生整理的习题,希望对大家有所帮互助!

Which of the following is not a characteristic of effective performance measures?

a. The measure is objective and easily measured.

b. The measure relates to the goals of the organization.

c. The measure emphasizes long-term over short-term issues.

d. The measure is under the control of the employee.

答案C

Explanation

Choice "c" is correct. Effective performance measures should balance both long and short-term issues.

Choice "d" is incorrect. Effective performance measures have a number of characteristics. They should relate to the goals of organization, be objective and easily measured, be under the control of the employee, and understood by the employees. Employee control of the performance measured is a characteristic of an effective performance measure.

Choice "a" is incorrect. Effective performance measures have a number of characteristics. They should relate to the goals of organization, be objective and easily measured, be under the control of the employee, and understood by the employees. Objectivity and ease of measurement is a characteristic of an effective performance measure.

Choice "b" is incorrect. Effective performance measures have a number of characteristics. They should relate to the goals of organization, be objective and easily measured, be under the control of the employee, and understood by the employees. Contribution to the goals of the organization is a characteristic of an effective performance measure. 

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