C8 無料問題集「WorldatWork Business Acumen for Compensation Professional」

（A）A statement of what kind of organization it wants to be and the guiding principles and/or beliefs shared by stakeholders

（B）A detailed account of the organization's goals, directions to achieve them and how it will compete

（C）A description of who the organization is, where it is headed and what it wants for the future

（D）A written explanation of the intention or purpose of the organization and why it is in business

（A）A willingness to take on additional duties and responsibilities when resources are limited

（B）An understanding of the culture and subcultures of your organization

（C）A thorough understanding of the products and/or services your organization provides

（D）The capacity to manage multiple projects and priorities and meet deadlines

（A）The current value of holdings

（B）The current value of holdings and how much it will grow over time at a given rate of return

（C）The difference between the desired value in the future and the current value as a percentage of the desired value

（D）The desired value in the future and what needs to be invested today to realize that amount

（A）Variable costs often have a heavier focus than fixed costs, which applies to all areas, including compensation.

（B）Fixed costs are not a concern because they cannot be changed, so the focus is primarily on variable costs.

（C）Fixed costs must be kept to a minimum, but variable costs can fluctuate since they tend to correlate with revenue.

（D）Fixed costs and variable costs are equally important and both should be kept to a minimum.

（A）How the company sets compensation budgets

（B）How the company makes pay decisions that affect them

（C）What the take-home pay will be

（D）How their pay compares to co-workers

（A）The quarterly reports are not as detailed as annual reports, and might not match due to changing accounting estimates over the year.

（B）The cumulative information on the four quarterly reports adds up to the information on the annual report.

（C）The quarterly reports are more detailed. The annual report provides similar data in summary form.

（D）The annual report is required and the quarterly reports, while commonly used, are optional.

（A）A company's mean capital expenditure per employee

（B）The amount of cash needed to meet the company's short-term obligations

（C）A company's efficiency in converting short-term capital into cash

（D）The change in working capital over a specific period of time, typically one year

（A）Customer intimacy

（B）Product/service leadership

（C）Operational excellence

（D）Brand loyalty