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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)

来源:中国ACCA考试网发布时间:2019-06-14 14:31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】

  24.5 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.

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