acca考试科目都有些什么呢？

正确答案：
Part (b):
The difference between a person specification and a job description is that a person specification sets out the qualities of an ideal
candidate whereas a job description defines the duties and responsibilities of the job.

正确答案：

正确答案：
(b) The appraisal system should be well constructed and fair to both the individual and the organisation. However, there are a number of barriers, often because employees see the appraisal as one or more of the following:
Confrontation due to lack of agreement on performance, badly explained or subjective feedback, performance based on recent events or disagreement on longer term activities.
Judgement, the appraisal is seen as a one sided process based entirely on the manager’s perspective.
Chat is the worst of all worlds. The appraisal interview is seen as an informal, loosely constructed and badly managed conversation without purpose.
Unfinished business is when the appraisal is not seen as part of a continuing process of performance management.
An annual event when the appraisal is seen as largely irrelevant and simply an event to set annual targets that quickly become out of date.
A system of bureaucracy based on forms devised solely to satisfy the organisation’s human resources department so that its main purpose, that of identifying individual and organisation performance and improvement, is forgotten.

正确答案：
(b) The use of residual income as a basis for the management incentive plan operated by NCL plc would have the following
advantages:
Divisional management would be more willing to accept a project with a positive residual income and this would contribute
to the improved performance of NCL plc. Also, the disincentive to accept a project with a positive residual income but a return
on investment regarded by divisional management as not being in their best interests would be removed, because divisional
management would be rewarded.
The use of annuity depreciation may improve performance appraisal by removing the effect of straight-line depreciation which
tends to distort project returns especially in the early years of a project’s life when invested capital remains relatively high due
to the constant depreciation charge. The residual income approach using annuity depreciation will only match the NPV if the
annual cashflows of a project are constant. Hence the method when applied to the North or South projects would produce
an NPV which does not exactly match that previously calculated. By way of contrast it is forecast that the East project will
have constant cashflows and in this instance the NPV and residual income based approach when discounted, will produce
the same result.