还有一个多月进入12月的acca考试了,对于很多考生来说,这个冲刺阶段是至关重要的,当然也少不了做大量的试题,接下来小编就带着考生们一起做几道accaF1选择题,看看考生们掌握的怎么样啦~
【Questions】
14.Which TWO of the following statements about Corporate Codes of Ethics are true?
A.They only relate to the way staff deal with colleagues and other staff within an organisation
B.A company does not need them if it always complies with the relevant laws and regulations
C.They promote respect and integrity within an organisation
D.They should identify the minimum acceptable standards of behaviour and conduct of employees
15.Which of the following writers argued that the manager of a business has one basic function, namely economic
performance?
A.Drucker
B.Mayo
C.Mintzberg
16.Petra is the head of finance in a multinational company. She wishes to ensure that all accounts staff processing financial
information in the accounting system use generally accepted, common terminology to minimise the possibility of
misunderstanding. She has informed accounts staff that they should in the future refer to creditors as accounts payable, to
debtors as accounts receivable and to assets such as buildings, plant and machinery as non-current assets.
Petra's guidance is based on source information produced by which of the following?
A.IFRS Interpretations Committee
B.IFAC
C.IASB
D.IFRS Advisory Council
【Answers】
14 They promote respect and integrity within an organisation and They should identify the minimum acceptable
Corporate Codes of Ethics identify how employees are expected to behave not only towards each other, but also in
relation to standards of behaviour and conduct of employees external parties such as customers and suppliers. Therefore
the option about the Code only relating to dealings with colleagues is incorrect because it suggests the codes have a solely
internal focus. Establishing minimum acceptable standards of behaviour is a vital part of a Code of Ethics. Promoting an
environment of respect based on integrity and trust is one of the key benefits of having a Code of Ethics in an organisation.
It is important to recognise that acting lawfully and acting ethically are not the same thing. A company (or an individual)
may be acting within the law, but still be acting unethically.
15 Drucker According to Drucker, management can only justify its existence and its authority by the
economic results it produces.
16 IASB This is international accounting terminology as defined by the International Accounting Standards Board (IASB).
不知道这几道accaFI选择题大家做的还顺利吗,不管答案是否正确大家都不要灰心,继续加油~想获取更多相关信息还请进入中公财经网。
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