CIMA BA4 問題集

質問 1：
Which of the following is NOT one of the fundamental principles of CIMA's Code of Ethics?
A. Integrity
B. Materiality
C. Objectivity
D. Professional behavior
正解：B

質問 2：
Which of the following are benefits a company might gain from having NEDs on their audit committee?
Select ALL that apply.
A. Independence in dealing with auditors.
B. New directors are fairly appointed.
C. Independent review of risk and reporting.
D. They are fairly paid (not too high or low).
正解：A,C

質問 3：
Kane is a management accountant for business in the City. When looking through the company's latest financial reports he finds that company has been paying far less tax than it should be.
After consulting the company's management, Kane discovers that the company had been deliberately paying less tax and are not interested in taking action to rectify it.
As Kane has done all he can to try and solve the issue himself, it's clear that he now needs to take steps to disassociate himself from the misleading information.
How might he do this?
Select ALL that apply.
A. Determine whether he should report the issue.
B. Consider getting legal advice.
C. Resign from the company.
D. Manipulate the company's accounts so that the right amount of tax is paid.
E. Destroy all documents that contain information regarding the company's tax avoidance.
正解：A,B,C

質問 4：
Which of the following is correct in relation to the purchase by a company of its own shares?
(i) If a company wishes to purchase its own shares it must have authority in its Articles of Association.
(ii) A private company may purchase its own shares out of capital.
(iii) It is not possible for a company to purchase all its own shares.
A. (i) and (ii) only
B. (i), (ii) and (iii).
C. (ii) and (iii) only
D. (i) only
正解：B

質問 5：
Which of the following describes a principles-based approach to ethical standards in an organisation?
The objective behind the approach is to:
A. prevent ethical non-compliance It focuses on the development and application of individual judgment and standards are implicit
B. prevent ethical non-compliance It motivates through values and its standards are explicit
C. detect ethical non-compliance It motivates through fear and its standards are implicit
D. detect ethical non-compliance It focuses on the development of discipline and obedience and its standards are explicit
正解：A

質問 6：
Which of the following may be liable to contribute to the assets of the company in the event of the company carrying on business at a time when it appeared that insolvency was inevitable?
A. The current directors and former shareholders of the company.
B. The current and former directors of the company.
C. The current directors of the company.
D. The current directors and shareholders of the company.
正解：B

質問 7：
Which of the following is correctly stated to be an advantage of carrying on business via a company limited by shares?
(i) The liability of the company is limited.
(ii) In general the directors are not liable for the debts of the company.
(iii) The liability of the shareholders is limited.
A. (i) and (ii) only
B. (iii) only
C. (ii) and (iii) only
D. (i) only
正解：C

質問 8：
Steve manages the accounts for a large software company. He's good at his job, though it has recently emerged that he is going through quite a messy divorce.
Why should the company's senior management be most concerned?
A. Because Steve could be motivated to steal from the company.
B. Because Steve might start to be untruthful and not disclose information that he should.
C. Because Steve might not work as hard.
D. Because there is a risk Steve could get aggressive with other employees within the company.
正解：A