2021年acca考试F1科目练习题与解析(48)
成功哪有看起来那么容易?在备考的路上,最有希望通过的人总是最孤独的。这个时候,只要我们坚持初心,持之以恒,才能滴水穿石,获得最终得突破。每日坚持练习两道acca考试题目,坚持下去,你会发现一个不一样的自己~
1.【单选题】.M plc is trying to get a trading permit, for which it qualifies. Unfortunately, there is a backlog at the issuing office, and M 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 his action?()
选项:
A. It is ethical, because the money is offered for positive purpose
B. It is ethical, because M plc is legally entitled to the benefit it is claiming
C. It constitutes grease money
D. It constitutes bribery
2.【单选题】Which of the following is an approach to ethics which combines a concern for the law with an emphasis on managerial responsibility?()
选项:
A. Compliance based
B. Legal based
C. Integrity based
D. Economic based
1.【Answer】C。
解析: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. 基础概念题。
知识点:The role of regulatory and professional bodies
2.【Answer】C。
解析: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. The third and fourth options are examples of responsibilities.审题要清楚。
知识点:The role of regulatory and professional bodies
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