BA4の無料問題集（660題）、BA4認定試験参考書

CIMA BA4 問題集

試験コード：BA4

試験名称：Fundamentals of Ethics - Corporate Governance and Business Law

最近更新時間：2025-01-22

問題と解答：全660問

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質問 1：
Which of the following would NOT violate the CIMA Code of Ethics fundamental principle of confidentiality?
A. Disclosing publicly available information
B. Using sensitive information gained with a previous employer for the advantage of a new employer
C. Not disclosing information if required to do so by law
D. Disclosing confidential information to third parties
正解：A

質問 2：
In which of the following situations has a contract of employment arisen?
A. A verbal offer of work is made to S for the possibility of duties at a specified pay rate but the employer makes it explicit that, as the need for the services is not yet certain S is free to work elsewhere
B. A written offer of work is made to R which specifies the services required but omits the pay rate for the job. This is not accepted by R either in writing or verbally and R does not turn up for work
C. A verbal offer of work is made to P at a given pay rate per hour for specified services The offer is not accepted by P either verbally or in writing but P turns up for work and performs the duties identified in the offer.
D. A verbal offer of work is made to Q at a given pay rate for specified services. The offer is not accepted by Q either verbally or in writing and Q does not turn up for work
正解：C

質問 3：
Complying with relevant laws and legislations demonstrates part of which CIMA Code of Ethics fundamental principle?
A. Integrity
B. Responsibility
C. Objectivity
D. Professional behavior
正解：D

質問 4：
Which of the following statements is correct?
A. An employer has no duty to provide a reference.
B. An employer has a duty to provide a reference.
C. An employer has a duty to provide a full and comprehensive reference.
D. An employer only has a duty to provide a reference for employees with one year's continuity of employment.
正解：A

質問 5：
Which of the following statements is correct in relation to a public company limited by shares?
(i) A public company cannot commence trading until it has received a certificate from the Registrar of Companies confirming that it has satisfied the minimum requirements as to authorized and issued share capital.
(ii) If a public company commences trading without a trading certificate, and fails to meet its obligations, the directors may be held jointly and severally liable for those obligations.
(iii) A public company must have a minimum of one shareholder.
A. (i), (ii) and (iii)
B. (i) and (ii) only
C. (i) and (iii) only
D. (ii) and (iii) only
正解：B

質問 6：
Which of the following is the superior source of law?
A. A decision by the Supreme Court.
B. A provision in an Act of Parliament
C. A Statutory Instrument.
D. A Regulation issued by the European Council of Ministers.
正解：D

質問 7：
Which ONE of the following is NOT a personal consequence of unethical behavior?
A. Loss of reputation
B. Loss of job
C. Loss of earnings
D. Loss of life
正解：D

質問 8：
Which of the following statements is correct?
(i) In the event of a conflict between English Law and European Law, English Law prevails.
(ii) The Supreme Court is the highest court in the United Kingdom.
(iii) The High Court is bound by a ratio decidendi of the Supreme Court.
A. (i) and (ii) only
B. (i) and (iii) only
C. (i), (ii) and (iii).
D. (ii) and (iii) only
正解：D

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CIMA Fundamentals of Ethics - Corporate Governance and Business Law 認定 BA4 試験問題:

1. T is a senior accountant, but knows he needs to update himself on recent changes in accounting practice. He has been too busy; his manager is off sick and T is taking responsibility for his work load. T decides to let his CPD slide. Another year won't matter. Is this an ethical issue?

A) Yes. T has a duty to maintain his professional knowledge
B) No. T is an experienced accountant and doesn't need training
C) Yes. T should not be doing two people's work
D) No. T has a contractual duty to his employer; he can't take time off for CPD at this time

2. B Ltd has an issued share capital of 1,000 ordinary £1 shares. The board of B Ltd has resolved to alter the company's articles of association. Which of the following is correct?
(i) The articles may be altered by board resolution.
(ii) The articles may be altered by a written resolution of the shareholders.
(iii) The articles may be altered by a special resolution of the directors.

A) (iii) only
B) (ii) and (iii) only
C) (i) only
D) (ii) only

3. You are at a conference. The finance director of one of your competitors is boasting about top secret plans that she says will give her company market dominance. As she walks into a conference session, she accidently drops a folder marked "private and confidential". No one else notices and you are left alone in the room with the folder. Which of the following would be an ethical course of action and why?

A) Return the folder to your competitor unopened because this is what you would hope would be done if you were in her situation
B) Read the contents in order to teach the arrogant finance director a lesson
C) Give the folder to a journalist friend at the conference because it is in the public interest to expose the company's plans
D) Read the contents in the hope that you can help your company by preventing your competitor's plans

4. A advertised his van for sale in the local newspaper at a price of £5,000.
In which of the following situations is a contract between A and B created?

A) B offered to buy the van for £4,500. A wrote to B accepting his offer but later changed his mind and sent an email to B withdrawing his acceptance. The email was read by B before he read A's letter of acceptance.
B) B wrote to A accepting his offer to sell the van for £5,000.
C) B wrote to A and offered to buy the van at £4,800. B stated "if I hear no more from you in the next three days I shall assume that you agree to sell the van to me at that price." Three days have now passed and B has heard nothing from A.
D) B offered to buy the van for £4,800. A wrote to B accepting his offer. B wrote back stating: "payment will be made over three months."

5. Which of the following is correct?

A) A public limited company cannot trade until it has paid up share capital of at least £50,000.
B) The shares of all public limited companies are quoted on the Stock Exchange.
C) The company secretary of a public limited company must be qualified.
D) A private limited company must have at least two shareholders.

質問と回答：

質問 # 1
正解： A

質問 # 2
正解： D

質問 # 3
正解： A

質問 # 4
正解： D

質問 # 5
正解： C