2020年ACCA考试题：F1保护员工免遭任意解雇的相关考题
来源：长理培训发布时间：2020-03-06 17:49:25
29 Which TWO of the following are reasons for the increased participation of women in the
labour force?
A. Fewer part-timejobs
B. Growth of the service sector
C. Increase in male dominatedboards
D. Increase intheaverageage thatwomendecide tohavechildren (2marks)
30 All gifts and hospitality offered to a professional accountant by a client pose an ethical
threat and should be declined.
Is this statement true or false?
A. True
B. False (1 mark)
31 A company's published accounts will include an auditor's report.
To whom is the audit report addressed?
A. Tothe management
B. Totheshareholders (1mark)
【答案解析】
29 Growth of the service sector
and Increase in the average
age that women decide to
The growth of the service sector and increase in the
average age that women decide to have children have
been cited asreasons forthe increasingparticipation of
have children women in the labour force.
30 False The existence and significance of any threat will depend
on the nature, value and intent of the offer. A
professional accountant must first weigh all specific
facts and circumstances and conclude that the risk is
trivial and incosenquential before accepting a gift or
hospitality.
31 To the shareholders The external auditors report to the shareholders on the
stewardship of the directors.
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