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2021年acca考试F1科目练习题与解析(48)进入阅读模式

2021年acca考试F1科目练习题与解析(48) 进入阅读模式 点我咨询

2021-02-02 09:44:39| 来源:中公财经

1.【Answer】C。

解析:Grease money refers to payments for benefits to which the company is legally entitled - just to 'oil the wheels'. Bribery is payment for benefits to which the company is not legally entitled - to 'bend the rules'! In either case, this is unethical (and in some situations, illegal) - regardless of the legitimacy of the claim or the purposes to which the payment is (supposedly) put. 基础概念题。

知识点:The role of regulatory and professional bodies

2.【Answer】C。

解析:The emphasis on managerial responsibility is a feature of the integrity or values-based approach to ethics management. A concern for the law alone is a compliance based approach. The third and fourth options are examples of responsibilities.审题要清楚。

知识点:The role of regulatory and professional bodies

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