2022年最新の実際に出ると確認された 無料WorldatWork CECP試験問題
CECPリアル試験問題解答は無料
質問 41
What choices are most commonly faced by companies in the decline phase of the business lifecycle?
- A. Whether to acquire competitors with greater market share or merge with more successful companies
- B. Whether to increase sales, maximize distribution capacity or increase efficiency to meet growing demand
- C. Whether to improve productivity, obtain new operating capital or generate new sales growth
- D. Whether to reinvest in existing products, create new products or maximize profits with current products as long as possible
正解: D
質問 42
Using efficient and cost-effective approaches to integrate technology into the workplace is an example of what key competency for compensation professionals?
- A. Financial Management
- B. Policy Management
- C. Resource Management
- D. HR Management
正解: C
質問 43
What best describes what forecasting helps the organization to do?
- A. Withhold payroll taxes for all elements of compensation
- B. Anticipate future capital needs by determining when the organization will enter the next phase of the business lifecycle
- C. Recognize possible issues and concerns that will drive budget planning
- D. Prepare quarterly and annual reports and their associated statements
正解: C
質問 44
What statement is most accurate regarding compensation communications with employees at varying levels?
- A. They generally require a greater degree of detail for lower level employees who have less of an understanding of pay plan design.
- B. They should be kept to a minimum for employees at all levels to maximize efficiency and efforts can be focused only on those who have questions.
- C. They tend to be fairly consistent because the elements of pay may differ, but the concerns are universal.
- D. They usually require more detail for senior employees regarding plan details and performance and the needs from one employee group to another can vary greatly.
正解: D
質問 45
An organization whose focus is on obtaining capital, marketing products or services, sales growth and cash conservation is most likely to be in what stage of the business lifecycle?
- A. Start-up
- B. Decline
- C. Growth
- D. Mature
正解: A
質問 46
Which type of variable pay is best described by this statement: Criteria are discretionary and often defined in broad terms such as "exceptional customer service"?
- A. Profit-sharing
- B. Commission
- C. Recognition
- D. Bonus
正解: C
質問 47
Regarding compensation communications with executives, where do they tend to need the greatest level of understanding?
- A. In the details of their individual compensation packages
- B. In the differences in pay levels for the different levels of the organization
- C. In the overall program objectives
- D. In the methods and processes used to make pay decisions
正解: C
質問 48
What best defines the organization's purpose or reason for existence?
- A. The business strategy
- B. The compensation strategy
- C. The corporate mission
- D. The corporate vision
正解: C
質問 49
Regarding key competencies for financial management, HR management and resource management, what sets top performers apart?
- A. The level of formal education in each area
- B. The ability to tie them together, distill key messages and make impactful decisions
- C. Effective interpersonal and communication skills that can overshadow minor deficiencies in any one area
- D. The ability to prioritize which is most critical in any given situation and allocate time and resources accordingly
正解: B
質問 50
What type of equity incentive gives employees the right to purchase company shares at a specified price?
- A. Performance units
- B. Stock/share options
- C. Stock/share grants
- D. Restricted stock/shares
正解: B
質問 51
Which of the following is the best definition of variable pay?
- A. Compensation that is contingent on discretion, performance or results
- B. Compensation that is given in the form of perquisites such as a company car, fitness membership, paid training, etc.
- C. Compensation that is determined by the organization's pay structure
- D. Compensation that is nondiscretionary and does not vary according to performance or results
正解: A
質問 52
Regarding fixed and variable costs, what tends to happen as revenue increases?
- A. Variable costs decrease
- B. Fixed costs decrease
- C. Variable costs increase and consume a higher percent of revenue
- D. Fixed costs remain the same and consume a lower percent of revenue
正解: D
質問 53
Why are lump-sum increases generally used?
- A. To elevate employees who are below the midpoint in the range
- B. To reward employees under short-term incentive plans
- C. To make up for benefits not provided by the organization
- D. To control annual fixed costs from base pay adjustments
正解: D
質問 54
What information is found on the balance sheet?
- A. The change during the reporting period in cash and cash equivalents
- B. The profitability of the company as of a specific date
- C. A list of what is owned, what is owed and the equity of an entity
- D. The revenues and expenses incurred by an entity over a period of time
正解: C
質問 55
What statement is most accurate regarding communication of compensation information?
- A. Compensation terms are well-known and easily understood by most stakeholders.
- B. Compensation professionals should anticipate the level of the audience and tailor messages to their needs.
- C. The ready availability of information online has made it unnecessary for compensation professionals to tailor messages since individuals can research terms and concepts after the fact if they don't understand a communication.
- D. Compensation terms and practices are unclear to most individuals who do not work in this area and communication should be tailored to the least informed member of the target audience.
正解: B
質問 56
The Alpha company ships an order to a customer on March 1st and invoices the customer for the product with the shipment, with payment terms of net 30 days. The customer's payment is received on April 5th. The payment clears the bank and shows on Alpha's account on April 8th. If Alpha is using accrual accounting, when does it record the revenue for this sale?
- A. March 31st
- B. March 1st
- C. April 5th
- D. April 8th
正解: B
質問 57
Which of the following statements is most accurate regarding pay grades/bands?
- A. They include incentives that are paid out at certain times of the year
- B. They represent the difference between the midpoint and the maximum of a given salary grade
- C. They identify the actual compensation paid to each employee
- D. They may overlap with minimums and maximums falling within adjoining grades
正解: D
質問 58
Using efficient and cost-effective approaches to integrate technology into the workplace is most likely to do what?
- A. Compensate employees competitively
- B. Select the best vendors
- C. Reduce compensation expense
- D. Improve program efficacy
正解: D
質問 59
How is the purpose of a non-profit organization typically communicated?
- A. Explained throughout the mission, vision, values and strategy
- B. Reflected in the mission, vision, values and strategy although often not stated directly
- C. Implied in the mission, vision and strategy and specifically explained on the organization's website
- D. Documented internally but not released to the public to protect trade secrets and maintain competitive advantage
正解: B
質問 60
Which of the following is the earnings available to equity owners after paying debt and taxes?
- A. Net income
- B. EPS
- C. EBIT
- D. Operating profit
正解: A
質問 61
What best describes a key competency of compensation professionals regarding HR management of the organization's employees?
- A. Communicating regularly with line management on performance management
- B. Monitoring individual employee career paths and succession planning
- C. Ensuring that all regulatory and voluntary payroll deductions are properly administered
- D. Ensuring they are appropriately selected, developed, appraised and rewarded
正解: D
質問 62
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