【acca F1考试题】acca每日一练36-37题(6月14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】
24.7 Reliability, responsibility,........................................ , courtesy and respect are the personal qualities expected of an accountant.
Which of the following words correctly complete this statement?
A Accountability
B Social responsibility
C Timeliness
D Ambition (2 marks)
24.8 You have been asked to work on a major investment decision that your company will be making, and discover that your brother-in-law is the managing director of a firm that may benefit from the outcome of the decision.
You have no intention of allowing this to influence the advice you give your firm, and you know that your brother-in-law will not try to influence you in any way.
What professional quality would make you consider handing this task to a colleague, or otherwise raising questions with your superiors?
A Scepticism
B Accountability
C Independence of mind
D Independence in appearance (2 marks)
24.7 C Rationale: Accountability and social responsibility are classed as professional qualities, not personal qualities. Ambition is a personal quality – but is not considered essential in a professional ethics context: it can even pose ethical dilemmas …
Pitfalls: You need to read the question stems carefully to pick up fine distinctions such as 'personal' and 'professional'.
24.8 D Rationale: 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.
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