CIMA BA4 問題集

質問 1：
Karl has been offered a compensatory award after a court ruled that he had been unfairly dismissed by his former employer.
He is 45 and had been working for the company for 18 years.
For his basic reward, how many weeks' pay should he receive?
A. 9
B. 27
C. 18
D. 45
E. 36
正解：B

質問 2：
Which TWO of the following are true of the CIMA Code of Ethics?
A. It is a financial requirement of accountants
B. It covers every possible dilemma that an accountant might face
C. It establishes the fundamental principles of professional ethics for professional accountants
D. It is based on values rather than compliance
正解：C,D

質問 3：
If a professional accountant believes that he or she will not be able to comply with all the legal frameworks, regulations and standards for business in a particular circumstance, what does he or she have a duty to do? Please select TWO of the following:
A. Act in the interests of his or her employer
B. Obey the law
C. Disregard conflicting standards
D. Raise his or her concerns by speaking up
正解：B,D

質問 4：
M's client has asked her to 'leave out' a few figures as he is applying for a bank loan and he wants his management accounts to, in his words, 'look better'. If M does as he asks, he promises to pay her double her fee when the loan money comes through. M is tempted by his offer, her mother has been ill and she would love to take her away on holiday. What should she do?
A. Tell the client she is unable to do as he asks, but she would be happy to write a letter to the bank explaining his financial position
B. Tell the client she is unable to do as he asks, but that she knows another accountant who is happy to do that kind of thing
C. Do as the client asks; her mother's health is more important than her professional standing
D. Do as the client asks, after all the banks can afford it
正解：A

質問 5：
A manager is consistently rude to a female employee and seems to have a low opinion of her ability, despite the fact that she is competent, works hard and is well liked by her peers. This is potentially an example of the ethical issue of:
A. Incompetence
B. Negligence
C. Conflict of interest
D. Discrimination
正解：D

質問 6：
Which TWO of the following are the characteristics of a framework driven by values, principles and ethics?
A. Mandatory
B. Implicit
C. Detection
D. Discretionary
正解：B,D

質問 7：
ABC Ltd has contracted with DEF Ltd. If ABC Ltd acts in breach of a warranty, which of the following is correct?
(i) DEF Ltd may terminate the contract and sue for damages.
(ii) DEF Ltd may sue for damages but may not terminate the contract.
(iii) DEF Ltd may ignore the breach and continue with the contract.
A. (i), (ii) and (iii)
B. (i) and (iii) only
C. (ii) and (iii) only
D. (i) only
正解：C

質問 8：
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."
正解：D