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每日一练 历年真题丨ACCA F1 考试模拟题:2019年6月12日(第33题)

来源:中国ACCA考试网发布时间:2019-06-14 14:29发布者:ddd_ACCA

  今天给大家带来的ACCA F1,是来自ACCA考试模拟题:记得做完在下拉看答案哦~

  【ACCA选择题】

  24.3 X plc is trying to get a trading permit,for which it qualifies.Unfortunately,there is a backlog at the

  issuing office,and X plc has been notified that there will be a delay in the processing of its permit.The

  divisional manager offers a donation to the issuing office's staff welfare fund,if the official concerned will

  expedite the paperwork.

  Which of the following statements is true of this action?

  A It is not unethical,because the money is offered for positive purposes.

  B It is not unethical,because X plc is legally entitled to the benefit it is claiming.

  C It constitutes bribery.

  D It constitutes grease money.(2 marks)

  24.4 Which of the following is an approach to ethics which combines a concern for the law with an emphasis

  on managerial responsibility?

  A Compliance based

  B Integrity based

  C Environmental based

  D Economic based(2 marks)
  24.3 D Rationale:Grease money refers to payments for benefits to which the company is legally entitled–just to'oil the wheels'.Bribery is payment for benefits to which the company is not legally entitled–to'bend the rules'!In either case,this is unethical(and in some situations,illegal)–regardless of the legitimacy of the claim or the purposes to which the payment is(supposedly)put.

  Pitfalls:Know the difference between extortion,bribery,grease money,gifts and hospitality.

  24.4 B Rationale:The emphasis on managerial responsibility is a feature of the integrity or values-based approach to ethics management.A concern for the law alone is a compliance based approach.

  Options C and D are examples of responsibilities.

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