A Proficiency Examination Is Planned to Ensure That Employees Have

question 33

Multiple Choice

A proficiency examination is planned to ensure that employees have the requisite knowledge to use a new wireless system. Which statement indicates the best use of testing?

• A)Testing is criterion-referenced to evaluate predetermined system competencies.
• B)Computer testing is done using a multiple-choice question format.
• C)Predetermined competencies are determined by comparing class averages.
• D)Norm-referenced testing is used to ensure the most successful employees keep their position.

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Definitions:

Gain Recognized

The profit that is realized and reported on the financial statements when an asset is sold for more than its carrying amount.

Transfer Date

The specific date on which the ownership or control of an asset is transferred from one party to another.

Consolidated Net Income

The total net income of a parent company and its subsidiaries after eliminating intercompany transactions, presented as a single figure.

Downstream Transfer

Transactions where a parent company sells or transfers assets to its subsidiary.