BA4問題集、CIMA実際の試験問題

質問 1

You are the financial controller of SB Company, responsible for directing the budgeting process For the current year, you were instrumental in gaming approval of a particular manager's budget without modification. As a token of appreciation, the manager has given you a gift voucher for a local restaurant In considering whether or not to accept the gift, you should refer to which of the following fundamental ethical principles?

A. Integrity

B. Professional competence

C. Professional behavior

D. Credibility

正解: A

質問 2

DGH is a company operating in the oil and gas industry, which is heavily regulated. The government is considering introducing a new law which is likely to result in a dramatic cut in profitability for DGH.
Which of the following is NOT a legitimate method for DGH to influence government policy in its own best interests?

A. Inviting government ministers to attend the next board meeting of DGH to allow the directors to put forward their view

B. Attempting to influence public opinion in order to put pressure on the legislative agenda

C. Employing lobbyists to put DGH's case to ministers or civil servants.

D. Offering financial incentives to public officials to use their influence on DGH's behalf

正解: D

質問 3

Which of the following is NOT a correct distinction between shares and debentures?

A. Debenture interest is deductible from gross profit in order to determine taxable profit. Dividends are profits.

B. Both share and debenture holders are members of the company and entitled to vote.

C. Unlike dividends, debenture interest must be paid, even if a company is trading at a loss.

D. If a company is in insolvent liquidation debenture holders are paid in priority to shareholders.

正解: B

質問 4

A manufacturing company has a policy of only buying raw materials which are produced within a 100 kilometer radius of its factory. This is an example of what aspect of CSR?

A. Quality management

B. Supply chain management

C. Brand management

D. Environmental impact reporting

正解: C

質問 5

Which of the following are primary sources of Shari'ah law?
(i) The Sunnah
(ii) The Qur'an
(iii) Rules agreed unanimously by the disciples of Mohammad

A. (ii) and (iii) only

B. (i) only

C. (i) and (iii) only

D. (i), (ii) and (iii)

正解: D

質問 6

Stefan takes his car to the local Car wash to get it cleaned. However, when he comes back an hour later, he finds that, although the car has been cleaned, the car has also been damaged, with scratch marks running down all of the left side.
What type of term applied to this situation:

A. Incorporated term

B. Warranty

C. Statutory Implied Term

D. Condition

E. Innominate term

F. Express Term

G. Court Implied Term

正解: G

質問 7

Which of the following is the superior source of law?

A. A Regulation issued by the European Council of Ministers.

B. A provision in an Act of Parliament

C. A decision by the Supreme Court.

D. A Statutory Instrument.

正解: A

質問 8

Dilemmas arise when:

A. There is a choice between what is good for me and what is prescribed professional standards

B. You have no choice

C. You are asked to do something illegal

D. There are two or more unpalatable choices

正解: D

質問 9

Which of the following is entitled to initiate court action on behalf of a company?
(i) The board.
(ii) The majority shareholders.
(iii) All the shareholders.

A. (i) only

B. (i) or (ii) only

C. (i) or (iii) only

D. (i), (ii) or (iii)

正解: A

質問 10

Which of the following is NOT an advantage of establishing a company by purchasing "off the shelf"?
(i) The company is already registered so that in general business may be commenced more quickly.
(ii) The purchase off the shelf company can be cheaper than registration of a new company.
(iii) The articles of association are tailor-made to the requirements of the purchaser.

A. (ii) and (iii) only

B. (i) only

C. (iii) only

D. (i) and (ii) only

正解: C

CIMA Fundamentals of Ethics - Corporate Governance and Business Law - BA4 模擬練習