在acca考试的备考之路上，注定少不了一些艰辛和坚持。为了达到心中的目标，我们只有不断的努力，努力，在努力!万丈高楼平地起，搭建扎实的acca学习基础，就需要每天坚持不断的练习。中公财经小编为大家整理了acca的考试题目，大家记得要每天去练习一下。熟能生巧，相信天道酬勤，勤奋的你，一定可以早日拿到梦寐以求的acca证书!
32.11 Which of the following statements about training and development is false?
A A gap between current performance and required performance is a learning gap which requires training.
B Training and development activities can have measurable benefits for organisations.
C Education may form part of training, which in turn may form part of employee development.
D A 'learning organisation' is one which facilitates the learning of all its members.
答案：A
32.12 According to the hierarchy of needs (a motivational theory put forward by Maslow) which two of the following rewards might you pursue in order to have your esteem needs satisfied?
(i) Opportunity to undertake further professional development
(ii) Award of a departmental prize for your performance
(iii) Receiving praise on an achievement from your work team
(iv) Being invited to join colleagues for lunch
A (i) and (ii)
B (ii) and (iii)
C (iii) and (iv)
D (i) and (iv)
答案：B
以上就是关于今天小编为大家整理的2020年acca考试模拟练习题。想了解更多关于acca考试资讯，请登录中公财经网acca栏目。
