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acca考试F1样卷选择题及答案解析8-10进入阅读模式

acca考试F1样卷选择题及答案解析8-10 进入阅读模式 点我咨询

2018-10-24 15:51:40| 来源:中公财经网

距离2018年12月的acca考试还有一个多月,不知道考生们复习的如何了,中公小编准备了几道F1选择题分享给大家,一起来看看吧。

Questions:

8 A junior accountant has been placed in a situation which she thinks presents her with an

ethical dilemma.

WhichofthefollowingwouldNOTbeasuitablequestionfortheaccountanttoaskherself

when resolving her ethicaldilemma?

A. Have I considered all the parties who may be affectedby mydecision?

B. Could I defend my decision in the face of publicscrutiny?

C. Am I being loyal to mymanager?

D. Wouldan informed third party think my decisionis fair?

9 Desmond works as part of a team. Whilst he is very good at turning ideas into practical

solutions, he can be somewhat inflexible and slow to respond to new opportunities.

Which of Belbin's team roles best describes Desmond?

A. Implementer

B. Plant

C. Monitor-Evaluator

10 Stakeholders are often categorised as external, connected and internal.

Which TWO of the following are examples of connected stakeholders?

A. An executivedirector

B. Ashareholder

C. A supplier

D. A pressure group

Answers:

8 Am I being loyal to my

manager?

When faced with an ethical dilemma an individual

needs to consider three aspects:

Transparency: do I feel comfortable with others

knowing about my decision; is my decision defensible?

Effect:have I considered all parties who may be affected

by the decision, and have I takeninto account all factors

or mitigatingcircumstances?

Fairness: would a reasonable third party view my

decision as fair?

Loyalty to a manager is not an appropriate question to

askbecause itmighthavebeenthe individual'smanager

that placed them in the ethical dilemma in the first

place.

9 Implementer The implementer is disciplined and reliable,

conservative and efficient. Strengths and weaknesses

are exactly as described for Desmond.

10 A shareholder and A supplier An executive director is an internal stakeholder and a

pressure group is an external stakeholder. The two

connected stakeholders are a shareholder and a

supplier.

不知道这几道F1选择题是否对大家有帮助,想查看更多的考试题还可以进入中公财经网进行详细咨询。

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