2020年ACCA F1考试选择题：有关利益冲突的相关考题
来源：长理培训发布时间：2020-03-06 21:30:46
【Questions】
25 Objectives set by individuals as part of their personal development plans should conform to the 'SMART' or
'SMARTER' criteria.
What do the first two letters of 'SMART' or 'SMARTER' represent?
(1) Standardised
(2) Specific
(3) Motivational
(4) Measureable
A.1 and 3
B.1 and 4
C.2 and 3
D.2 and 4
26 A threat to _________ may arise if a professional accountant in public practice performs services for clients whose
interests are in conflict.
Which word correctly completes this sentence?
A.Integrity
B.Objectivity
C.Confidentiality
27 BTH Co has just had to recruit some additional staff to clear a backlog of orders in its warehouse and the operations
director is concerned about the impact this will have on BTH Co's staff costs compared to the budgeted figure.
Which TWO of the following reports would it be most useful for the operations director to look at?
A.BTH Co's wages and salaries cost schedules
B.The cost schedules for BTH Co's administration costs as a whole
C.Variance reports for wages and salaries
D.Variance reports for BTH Co's administration costs as a whole
【Answers】
25 The correct answers are Specific and Measureable.
26 Objectivity According to the code of ethics, a threat to the fundamental principle of objectivity may arise.
27 BTH Co's wages and salaries cost schedules and Variance reports for wages and salaries The operations director is
specifically interested in the impact that recruiting extra staff is having on staff costs. These staff costs will primarily be
wages and salary costs, so looking at the wages and salary schedules will allow the director to see what BTH Co's
actual staff costs currently are. Reviewing the variance reports for wages and salaries will then allow the director to see
how the current actual costs compare to the budgeted figures. BTH Co's administration costs as a whole are likely to
include a number of other costs apart from staff costs. In this case, the director is looking specifically at staff costs, so
reports specifically about this area will be more useful to him than reports about a wider area of costs.
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