- 讲师:刘萍萍 / 谢楠
- 课时:160h
- 价格 4580 元
特色双名师解密新课程高频考点,送国家电网教材讲义,助力一次通关
配套通关班送国网在线题库一套
Which one of the following statements is a criticism of absolutism?
A It is based on a fundamental contradiction
B It takes no account of changing norms in society
C It leads to a culture of anything goes
D It promotes the pursuing of short-term selfish desires
You have been asked to prepare management accounts while a colleague is on holiday. Your supervisor tells you that the accounts should be printed out and left on each manager's desk. You query whether the accounts should be put in an envelope marked 'confidential' but you are told not to bother in order to save costs. What problem does this cause you?
A Confidentiality
B Unprofessional behaviour
C Objectivity
D Integrity
Abner is the lead partner on the audit of DEF Inc. The client often gives Abner corporate hospitality at major sporting events and small gifts, such as a bottle of spirits, on his birthday. Which threat does this represent?
A Self-interest
B Self-review
C Advocacy
D Intimidation
Which of the following is an approach to ethics which combines a concern for the law with an emphasis on managerial responsibility?
A Compliance based
B Integrity based
C Environmental based
D Economic based
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)
Of the three main sources of rules that regulate the behaviour of businesses, the minimum level of
acceptable behaviour is set by which?
A Non-legal rules and regulations
B Ethics
C The law
D Society
Managers are said to have a________responsibility (or duty of faithful service) in respect of the entities whose purposes they serve. Which term correctly completes this sentence?
A Financial
B Ethical
C Fiduciary
甲公司是一家手机厂商,生产手机所需视窗玻璃从甲、乙、丙三家企业采购。甲公司所用货源策略的优点有( )。(第三章 战略选择)
A.能与供应商建立较为稳固的关系
B.能获取更多的知识和专门技术
C.能获得高质量的货源
D.有利于降低采购成本
甲公司是一家中式连锁快餐企业,长期分别从三家粮油公司采购大米.面粉和色拉油等。下列各项中,属于甲公司货源策略优点的是( )。(第三章 战略选择)
A.可利用三家粮油公司之间的竞争压低采购价格
B.有利于促使三家粮油公司提供有统一质量保证的产品
C.不会因某家粮油公司的供货问题而严重影响企业经营
D.有利于从三家粮油公司获得更多的知识和技术信息
下列各项关于企业人力资源内部控制的表述中,正确的有( )。(第三章 战略选择)
A.企业应当对试用期满考核不合格的员工安排再培训或安排转岗培训
B.企业选聘优秀人才时,应当重点关注选聘对象的专业水平和业务能力
C.企业应当制定与业绩考核挂钩的薪酬制度,做到薪酬安排与员工贡献相协调
D.企业确定选聘人员后,应当依法签订劳动合同,建立劳动用工关系
(a) JKL Co is a small firm of external auditors with a small number of clients. Almost 20% of its revenue comes from one client. The client still has not settled the invoice from the previous year's audit in the hope that this will strengthen their position in negotiating a lower price for this year's audit.
Which two of the following conflicts of interest exist in this situation?
A Self-review threat
B Advocacy threat
C Self-interest threat
D Familiarity threat
E Intimidation threat
(b) Are the following statements true or false?
(i) When dealing with ethical dilemmas ACCA students must follow ACCA's code of conduct.
(ii) Professional ethics should not be followed at the expense of contractual obligations.
(iii) There is a public expectation that accountants will act ethically.
(iv) A prospective audit firm quoting a significantly lower fee for assurance work than the
current auditors charge does not raise a threat of a conflict of interest.
课程专业名称 |
讲师 |
课时 |
查看课程 |
---|
课程专业名称 |
讲师 |
课时 |
查看课程 |
---|
点击加载更多评论>>