2020年F1考试选择题：有关有限责任公司的相关考题
来源：长理培训发布时间：2020-03-06 18:39:08
【Questions】
19 The usual requirement for limited liability companies to keep proper records and books of account is dictated by which
of the following?
A. National legislation
B. Generally accepted accounting practice
C. International accounting standards
D. Auditing standards (2 marks)
20 E Co's corporate code of ethics makes commitments to a range of different stakeholders.
The commitment to one group of stakeholders highlights the company's supply chain policies which include a commitment
to 'Fairtrade' and the use of organic ingredients. It also highlights the company's commitment not to test the company's
products on animals.
Which commitment is this most likely to be?
A. Core principles
B. Commitment to employees
C. Commitment to customers
D. Financing commitment (2 marks)
21 Which TWO of the following are examples of standing data found on an employee's payroll file?
A. Net salary
B. Rate of pay
C. Leave entitlement (1 mark)
【Answers】
19 National legislation The requirement for limited liability companies to keep proper records and books of account is
usually dictated by national legislation such as the UK Companies Act.
20 Commitment to customers Customer's buying decisions may be influenced by a range of ethical considerations.
Factors such as paying suppliers a fair price (the 'Fairtrade' commitment), using organic ingredients and whether or not the
company tests its products on animals can all be important ethical considerations potential customers may have when
choosing whether or not to buy a company's products. 21 Rate of pay Leave entitlement Rate of pay and leave entitlement
are examples of standing data. Unlike net salary they are not subject to constant change.
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