【acca F1考试题】acca每日一练32-33题(6月12日)
小伙伴们,acca练习题来啦!acca考试难吗?全英文考试该如何准备?这里是中公小编为大家收集的关于accaF1考试的题目,帮助大家学习acca。
【acca选择题】
24.3 X plc is trying to get 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?
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 benefit it is claiming.
C It constitutes bribery.
D It constitutes grease money. (2 marks)
24.4 Which of the following is an approach to ethics which combines a concern for the law with an emphasis
on managerial responsibility?
A Compliance based
B Integrity based
C Environmental based
D Economic based (2 marks)
24.3 D Rationale: 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.
Pitfalls: Know the difference between extortion, bribery, grease money, gifts and hospitality.
24.4 B Rationale: 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.
Options C and D are examples of responsibilities.
小编推荐:
【acca F1考试题】acca每日一练32-33题(6月11日)
【acca F1考试题】acca每日一练31题(6月10日)
中公财经7天暑期班开始报名啦!助你7天拿下一张acca证书!
以上就是关于acca的相关内容。想了解更多关于2019年acca培训课程,欢迎加入acca备考交流群。
欢迎关注(中公教育会计考试频道)
及时掌握会计考试信息
回复“2022”领取备考大礼包
声明:本站点发布的来源标注为“中公教育”的文章,版权均属中公教育所有,未经允许不得转载。
如果对你有帮助的话,就点个赞吧!





