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2021年acca考试F1科目练习题与解析(49)进入阅读模式

2021年acca考试F1科目练习题与解析(49) 进入阅读模式 点我咨询

2021-02-03 09:16:27| 来源:中公财经

1.【Answer】C。

解析:These are all potential ethical issues. Materials used impacts on product safety and eco-friendliness (eg for recycling). Quality is a safety and customer satisfaction issues. Advertising poses issues of truth and non-manipulation. You may have hesitated over supplier labour practices, but this is a key area of ethical sourcing. It can cause significant damage to corporate reputations. Packaging raises issues of safety/perishability, eco-friendliness and truthful product labelling.

知识点:The role of regulatory and professional bodies

2.【Answer】A。

解析:Independence in appearance means avoiding situations that could cause a reasonable observer to question your objectivity. In the scenario, this is a risk - while independence of mind (free from actual partiality) isn't. The pure distractors were plausible because of the possibility of raising questions (scepticism) with your superiors (accountability) - but irrelevant.

知识点:The role of regulatory and professional bodies

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