2021年acca考试F1科目练习题与解析(49)
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】Which of the following would raise ethical issues for a manufacturer of fast-moving consumer goods?()
(1) The materials used in manufacture of the goods
(2) The role of regulatory and professional bodies
(3) The quality of the goods
(4) How much its raw materials suppliers pay their staff
(5) How the goods are packaged
选项:
A. (1) and (3) only
B. (1) (2) and (4) only
C. (1)(2)(3)(4) and (5)
D. (2) (4) and (5) only
2.【单选题】You have been asked to work on a major investment decision that your company will be making, and discover that your sister-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 your give your firm, and you know that your sister-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?()
选项:
A.Independence in appearance
B.Social responsibility
C.Independence of mind
D.SkepticismInd
1.【Answer】C。
解析: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.
知识点:The role of regulatory and professional bodies
2.【Answer】A。
解析: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.
知识点:The role of regulatory and professional bodies
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