最新的CIMA Certification認證 BA4考試題庫

問題1

Which of the following is not a legal person?

A. A firm of accountants.

B. A private limited company.

C. A public limited company.

D. A sole trader.

正確答案: A

問題2

Which of the following is not an equitable remedy?

A. Damages.

B. Specific performance.

C. An injunction.

D. Rescission.

正確答案: A

問題3

Which of the following statements are part of CIMA's definition of professional behavior?Please select the TWO statements that apply.

A. Avoid any action that discredits one's employer or client

B. Avoid any action that discredits the profession

C. Compliance with laws and regulations

D. Compliance with guidelines and standards

正確答案: B,C

問題4

You work for a company that is constructing a major football stadium. The day that the stadium is finished, large cracks appear in the supporting walls. It turns out that your company's purchasing director bought cement from a new and inexperienced company. You find out that the cement supplier was no cheaper than the other suppliers who had bid for the contract but that the son of your purchasing director happens to run the cement company. Is this an ethical issue and why?

A. No - there is no evidence to show that the company knew that the cement was faulty

B. Yes - the cement supplier clearly knew that it was providing faulty materials

C. Yes - your purchasing director has had a conflict of interest in this matter

D. No - the cement supplier was clearly chosen on the basis of value for money rather than personal connections

正確答案: C

問題5

Which of the following is incorrect in relation to equitable remedies?

A. A person seeking an equitable remedy must act within a reasonable time.

B. Equitable remedies are available as of right.

C. A person who requests an equitable remedy must have acted equitably himself.

D. A person cannot obtain an equitable remedy if the common law remedy of damages is adequate.

正確答案: B

問題6

Which of the following is incorrect in relation to a reduction of capital by a private company?

A. The company must pass a special resolution to authorize the reduction of capital.

B. The reduction must be approved by the court.

C. The directors must make a solvency statement.

D. It is not necessary for the company's Articles of Association to authorize a reduction of capital.

正確答案: B

問題7

Which THREE of the following statements are correct regarding the CIMA Code of Ethics for Professional Accountants?

A. Professional accountants should consider the ethical requirements contained in the CIMA Code as the basic principles which they should follow in performing their work

B. The CIMA Code is mandatory for all CIMA members and students, and is applicable to all professional services.

C. The CIMA Code is an example of a compliance driven ethical framework

D. Where a statutory requirement is in conflict with a provision of the CIMA Code, the CIMA Code requirement prevails

E. The CIMA Code imposes an obligation on CIMA members and students to comply with relevant laws and regulations

正確答案: B,D,E

問題8

Which of the following is NOT one of the fundamental principles of CIMA's Code of Ethics?

A. Confidentiality

B. Integrity

C. Objectivity

D. Respect

正確答案: D

問題9

P is an accountant working in a business Which of the following circumstances might create a self- interest threat for P in her professional role?

A. P is required to review data after previously being involved in its preparation

B. The company is being threatened by litigation

C. P is concerned over her employment security

D. A client is threatening P's dismissal over a disagreement about the review of accounting policies

正確答案: C

問題10

Which of the following types of board committee are recommended by the UK Corporate Governance Code?
(i) Nomination Committee
(ii) Audit Committee
(iii) Quality Assurance Committee

A. (ii) and (iii) only

B. (i) and (ii) only

C. (i) only

D. (ii) only

正確答案: B

最新的CIMA Fundamentals of Ethics - Corporate Governance and Business Law - BA4免費考試真題

最新更新

站內鏈接

聯系我們