1.Which of the following statements is true?(D)
A Strong value improve corporate performence
B Strong value can replace rules and controls in an organisation
C Strong value minimise conflict within an organisation
D Strong value are dangerous if they filter out 'uncomfortable'environmental information
Q: Strong value是什么？它的优缺点是什么？
2.Which of the following factors help shape an organisations's culture?(D)
(1) The person who founded the organisation
(2) The failures and successes experienced by the organisation
(3) Recruitment and selection
(4) The industry the organisation is in
(5) Labour turnover
A (2),(4)
B(1),(2),(4)
C(2),(3),(4)
D(1),(2),(3),(4),(5)
Q abour turnover 怎么会影响culture
3.Manager are said to have a_____responsibility (or duty of faithful service)in respect of the entities whose purpose they serve
Which term correctly completes this sentence?(C)
A Financial
B Ethical
C Fiduciary
D Fiscal
Q: Fiduciary是什么？这道题完全不懂……
4.X plc is trying to get to a trading permit, for which it qualifies.Unfortunately,there is a backlog at the issuing office,and X plc has been notified that there will be a delay in the processing of its permit.The divisional manager offers a donation to the issuing office's staff welfare fund, if the official concerned will expedite the paperwork.
Which of the following statements is true of this action?(D)
A It is not unethical,because the money is offered for positive purposes
B It is not unethical,because X plc is legally entitled to the benifit it is claiming
C It constitutes bribery
D It constitutes grease money
Q:grease money & bribery的区别是什么？
5.Which of the following is an approach to ethics which combines a concern for the law with an emphasis on managerial responsibility?(B)
A Compliance based
B Integrity based
Q:Compliance based不是从制度角度说的吗，Intergrity based不是从文化角度说的吗？
6.The disclosure by an employee of illgal,immoral or illegitimate practices on the part of the organisation is know as______
What two words correctly complete the sentence?(D)
A Organisational accountability
B Confidentiality breach
C Corporate conscience
D Whistle blowing
Q:B,C是什么
7.Three of the following are recognised advantages of a framework-based approach to ethical codes.Which is the exception?(B)
A Encourage proactive discussion of issues
B Encourage consistent application of rules
C Suit complex situations and evolving environments
D Encourages professional development
Q:A,C,D怎么解释？
8.While out to lunch,you run into a client at the sandwich bar.In conversation,she tells you that she expects to inherit from a recently decreased uncle,and asks you how she will be affected by inheritance tax,capital gains tax and other matters--which you have not dealt with,in detail,for some years.
Which of the following principles of the ACCA Code Ethics is raised by this scenario?(A)
A Due care
B Integrity
C Professional behaviour
D Confidentiality
Q: Due care 到底是什么意思？与professional behaviour 有什么区别？
9.Which of the following is subject to the least direct regulation?(B)
A Employment protection
B Corporate social responsibility
C Professional ethics
D Corporate governance
Q:the least direct regulation是什么？corporate social responsibility & corporate governance的区别是什么？
10.What is the purpose of an Operating and Financial Review(OFR)?(C)
A To provide the board of directors with a narrative statement by the audit committee of its finding on the efficacy of internal operational and financial
controls.
B To provide the London Stock Exchange with a statement as to whether or not they complied through the accounting period with the provisions set out in the Combined Code
C To set out the directors' analysis of the business, in order to provide investors with a historical and prospective view through the eyes of management
D To provide a statement that the company is a going concern
Q: OFR是什么？ 好多不懂的，大家多帮忙！！！
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发表于 2008-10-6 22:57
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