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每日一练 历年真题丨ACCA F1 考试模拟题:2019年6月14日(第36-37题)

来源:中国ACCA考试网发布时间:2019-06-14 14:32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】

  24.7 Reliability,responsibility,........................................,courtesy and respect are the personal qualities expected of an accountant.

  Which of the following words correctly complete this statement?

  A Accountability

  B Social responsibility

  C Timeliness

  D Ambition(2 marks)

  24.8 You have been asked to work on a major investment decision that your company will be making,and discover that your brother-in-law is the managing director of a firm that may benefit from the outcome of the decision.

  You have no intention of allowing this to influence the advice you give your firm,and you know that your brother-in-law will not try to influence you in any way.

  What professional quality would make you consider handing this task to a colleague,or otherwise raising questions with your superiors?

  A Scepticism

  B Accountability

  C Independence of mind

  D Independence in appearance(2 marks)
  24.7 C Rationale:Accountability and social responsibility are classed as professional qualities,not personal qualities.Ambition is a personal quality–but is not considered essential in a professional ethics context:it can even pose ethical dilemmas…

  Pitfalls:You need to read the question stems carefully to pick up fine distinctions such as'personal'and'professional'.

  24.8 D Rationale:Independence in appearance means avoiding situations that could cause a reasonable observer to question your objectivity.

  In the scenario,this is a risk–while independence of mind(free from actual partiality)isn't.

  The pure distractors were plausible because of the possibility of raising questions(scepticism)with your superiors(accountability)–but irrelevant.

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