【acca F1考试题】acca每日一练34-35题(6月13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】
24.5 Farrah works in the sales tax section of the accounts department of BCD Co.
When the finance director is on holiday, Farrah notices that BCD Co has not been paying the correct quarterly amounts to the authorities.
Farrah had suspected this for some time and decides to contact the authorities to tell them about the fraud.
This disclosure is known as...................................
What two words correctly complete the sentence?
A Confidentiality breach
B Corporate conscience
C Whistle blowing (1 mark)
24.6 Which of the following would raise ethical issues for a manufacturer of fast-moving consumer goods?
(i) The materials used in manufacture of the goods
(ii) The quality of the goods
(iii) How the goods are advertised
(iv) How much its raw materials suppliers pay their staff
(v) How the goods are packaged
A (ii) and (iii) only
B (i), (ii) and (iii) only
C (ii), (iii) and (v) only
D (i), (ii), (iii), (iv) and (v) (2 marks)
24.5 C Rationale: Option B is irrelevant, and option A is incorrect, since whistle-blowing gives some protection to employees from being in breach of confidentiality.
24.6 D Rationale: 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.
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