每日一练 历年真题丨ACCA F1 考试模拟题:2019年6月13日(第34-35题)

时间:2019年06月14 14:02
  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】

  24.5 Farrah works in the sales tax section of the accounts department of BCD Co.

  When the finance director is on holiday,Farrah notices that BCD Co has not been paying the correct quarterly amounts to the authorities.

  Farrah had suspected this for some time and decides to contact the authorities to tell them about the fraud.

  This disclosure is known as...................................

  What two words correctly complete the sentence?

  A Confidentiality breach

  B Corporate conscience

  C Whistle blowing(1 mark)

  24.6 Which of the following would raise ethical issues for a manufacturer of fast-moving consumer goods?

  (i)The materials used in manufacture of the goods

  (ii)The quality of the goods

  (iii)How the goods are advertised

  (iv)How much its raw materials suppliers pay their staff

  (v)How the goods are packaged

  A(ii)and(iii)only

  B(i),(ii)and(iii)only

  C(ii),(iii)and(v)only

  D(i),(ii),(iii),(iv)and(v)(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.

  
给大家推荐一个已经考过ACCA的学姐,关于ACCA任何不懂的事情都可以咨询她。不仅能解决ACCA考试问题,还有【电子版ACCA试题和ACCA备考资料】 (微信ID:ACCA_Nicole369 )
更多信息推荐: 备考指南 考试资料 考经分享
2017年ACCA就业力大比拼
视频推荐
< >
  • 2019年ACCA考试费用
    ACCA考试时间
    acca成绩过期怎么办?
    ACCA的考试年限有多久?
  • ACCA的难度大吗?
    ACCA的通过率一般为多少
    acca官网登不上怎么办?
    ACCA教材在什么地方购买
  • ACCA就业前景怎么样?
    2018-2019年如何通过MyACCA账户缴纳ACCA考试费用?
    ACCA:做精英领袖,传递ACCA能量!
    ACCA P3-Part 8:Strategic action IV