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：2025-03-26

問題と解答：全660問

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質問 1：
What is an essential quality for a professional accountant?
A. Emotional intelligence
B. Listening skills
C. Ethical acumen
D. Emotional sensitivity
正解：C

質問 2：
Which of the following are fundamental characteristics of useful information? Select ALL that apply.
A. Relevance
B. Comparability
C. Faithful representation
D. Verifiability
E. Timeliness
F. Understandability
正解：A,C

質問 3：
You work for a pharmaceutical company and have discovered a series of substantial and unpublicized gifts to specific university departments. You investigate further and find that all of the university departments published research into your company's products within a year of receiving the gift. Every piece of research is favorable to your company and none identifies any financial link with your organization. Is this an ethical issue and why?
A. No - the donations are a gift and you can be sure that they are therefore not linked with the research
B. Yes - the universities should at least state that they have received a large donation from a company whose products are involved in research trials
C. No - companies regularly fund university research projects and this is not an ethical issue
D. Yes - you are acting unethically by investigating your own company
正解：B

質問 4：
Which of the following is correct?
(i) The first directors are appointed upon the incorporation of the company.
(ii) A director is a person who occupies the position of director by whatever name called.
(iii) A shadow director is a person in accordance with whose directions or instructions the directors of the company are accustomed to act.
A. (i), (ii) and (iii)
B. (i) and (ii) only
C. (ii) and (iii) only
D. (i) only
正解：A

質問 5：
How can values become part of a company's DNA? Choose TWO of the following options.
A. Through leadership and example from the top
B. Through proxy indicators
C. Guidance and training for all staff
D. Through corporate scandals
正解：A,C

質問 6：
The Auditing Practices Board has an objective of establishing ethical standards in relation to which aspects of the work of external auditors and those providing assurance services?
A. Independence, objectivity and competitiveness
B. Transparency, competitiveness and value
C. Independence, objectivity and integrity
D. Transparency, value and integrity
正解：C

質問 7：
Governance denotes the generic way an organization is run with particular emphasis on:
A. Accounting, integrity, risk management
B. Accountability, integration, financial management
C. Accounting, integration, financial management
D. Accountability, integrity, risk management
正解：D

質問 8：
You are the financial controller of SB Company, responsible for directing the budgeting process For the current year, you were instrumental in gaming approval of a particular manager's budget without modification. As a token of appreciation, the manager has given you a gift voucher for a local restaurant In considering whether or not to accept the gift, you should refer to which of the following fundamental ethical principles?
A. Integrity
B. Credibility
C. Professional competence
D. Professional behavior
正解：A

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

1. On 1st May Wye Ltd wrote to Zed Ltd offering to sell a machine for £20,000, and allowing Zed Ltd 7 days to consider the offer.
Which of the following statements is incorrect?

A) If Wye Ltd posts a revocation of the offer on 2nd of May which is received by Zed Ltd on 3rd May then the offer is withdrawn with effect from the 3rd May.
B) If Zed Ltd accepts the offer by post on 4th of May, then there is a contract from 4th May.
C) Wye Ltd can withdraw the offer at any time before Zed Ltd has accepted.
D) Wye Ltd is contractually obliged to keep the offer to Zed Ltd open for 7 days.

2. 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

3. X was employed by Bee Ltd as its senior design consultant. X contracted with Bee Ltd that, when his employment with the company ceased, he would not act in competition with it or solicit its customers.
After X left Bee Ltd, he registered a company called Cee Ltd which immediately began working in competition with Bee Ltd and soliciting its customers. Bee Ltd complained to X about this conduct, but X stated that, as the work was being undertaken by Cee Ltd, a separate legal entity, X had not acted in breach of the agreement with Bee Ltd.
Which of the following statements is correct?

A) X is correct and cannot be said to be in breach of the agreement with Bee Ltd.
B) Cee Ltd will be bound by the agreement because a company is always liable for the actions of its shareholders.
C) The agreement between Bee Ltd and X is of no legal effect, as it attempts to regulate X's activities after he has left Bee Ltd's employment.
D) If the court finds that Cee Ltd was set up by X to avoid the agreement with Bee Ltd, it will "lift the corporate veil" and enforce X's contract with Bee Ltd against X and Cee Ltd.

4. Which of the following is incorrect?

A) A ratio decidendi of the Supreme Court is binding on the High Court.
B) The Supreme Court is bound by a previous House of Lords ratio decidendi.
C) A ratio decidendi of the Supreme Court is binding on the Court of Appeal.
D) A ratio decidendi of the Court of Appeal is binding on the High Court.

5. In relation to the Unfair Contract Terms Act 1977, which of the following is correct?
(i) A clause which attempts to exclude liability for death or personal injury caused by negligence is only valid if it is reasonable.
(ii) A clause which attempts to exclude liability for damage to property is void unless it is reasonable.
(iii) The Unfair Contract Terms Act applies to contractual terms and to occupiers' liability.

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

質問と回答：

質問 # 1
正解： D

質問 # 2
正解： D

質問 # 3
正解： D

質問 # 4
正解： B

質問 # 5
正解： B