CIMA Fundamentals of Ethics - Corporate Governance and Business Law : BA4

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CIMA BA4 試験シラバストピック:

CIMA Fundamentals of Ethics - Corporate Governance and Business Law 認定 BA4 試験問題：

1. You are concerned that your boss may have been putting together misleading financial statements for some time. As a well known and well respected accountant, you are concerned that your boss might bring the profession into disrepute. Which TWO of the CIMA Code of Ethics fundamental principles does this affect?

A) Professional behavior and integrity
B) Objectivity and professional competence and due care
C) Integrity and reliability
D) Objectivity and impartiality

2. Wye Ltd has ordered goods from ABC plc and the directors of Wye Ltd have guaranteed that Wye Ltd will pay the agreed sum within one month of the delivery of the goods.
Which of the following is correct?
(i) The contract is between Wye Ltd and ABC plc and the directors cannot be forced to pay the amount due in any circumstances.
(ii) A contract of guarantee is only enforceable if it is evidenced in writing.
(iii) The directors of Wye Ltd can be forced to honor the guarantee in the event of Wye Ltd not paying the amount due.

A) (i) and (ii) only
B) (ii) and (iii) only
C) (ii) only
D) (i) only

3. Which of the following is INCORRECT in relation to the European Commission?

A) The Commission represents the European Union in any trade negotiations with states which are not members of the European Union.
B) The Commission has a duty to ensure the treaties and law are upheld, potentially by taking Member States or other institutions to the European Court of Justice.
C) The Commission is made of independent Commissioners whose role is to further the interests of the Member States which they represent.
D) The Commission is the executive arm of the European Union.

4. Which of the following is NOT a 'financial stakeholder' of an organization?

A) Media
B) Government
C) Employee
D) Customer

5. Which of the following statements is correct regarding dismissal?

A) An employee who has been dismissed because of membership of a trade union has been wrongfully dismissed
B) An employee who has been wrongfully dismissed may claim damages and reinstatement
C) An employee who has been unfairly dismissed may claim compensation
D) An employee who is dismissed without the correct notice has been unfairly dismissed

質問と回答：