快速查题-ACCA英国注册会计师试题

When considering a personal development programme for an employee, what should be the first stage?

Which of the following situations may give rise to a source of positive or constructive conflict?

Managers are said to have a ———————————responsibility (or duty of faithful service) in respect of the entities whose purposes they serve.

Which term correctly completes this sentence?

What is the name given to an approach to ethical decision-making which considers the 'right' decision to be the one which

results in the greatest good to the greatest number of people in a given situation?

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?

Which of the following is an approach to ethics which combines a concern for the law with an emphasis on managerial

responsibility?

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?

 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 

Reliability, responsibility, , courtesy and respect are the personal qualities

expected of an accountant.

Which of the following words correctly complete this statement?

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?