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最新的 CIMA Certification BA4 免費考試真題:

1. Which of the following are likely advantages of being a sole trader? Select ALL that apply.

A) Expansion is likely to be fast.
B) Greater degree of independence.
C) No formal procedures required to set up the business.
D) They retain all profits.
E) They have limited personal responsibility in regards to the debts of the business.
F) Working hours will be relatively short.

2. What is the legal meaning of the word "simple" in the expression "valid simple contract"?

A) The consideration for the contract is less than £5,000
B) There are 5 or fewer parties to the contract
C) The contract has no implied term
D) The contract does not have to be in any particular form

3. Self regulation is based upon:

A) Professional bodies
B) Trust
C) Rules
D) Compliance

4. In resolving an ethical dilemma, which of the following would NOT be a useful approach to take when focusing on finding an ethical solution?

A) Asking yourself whether the possible solutions are legally acceptable
B) Testing the issue against CIMA's Code of Ethics
C) Identifying whether the possible solutions would make you more or less popular with colleagues
D) Asking colleagues for their advice

5. B a new employee, has noticed that other members of staff in the company falsely complete their timesheets at the end of the month, making it look like they have worked more hours than they actually have.
When asked about it, C. another employee stated that management were aware of the practice, but they were happy to tolerate this as long as it was a limited amount extra, and it was up to B to decide whether or not to do the same B decided to add a few extra unworked hours to her own timesheet This is an example of what type of influence on ethical behavior?

A) Corporate culture
B) Corporate governance
C) Professional codes of ethics
D) Peer pressure

問題與答案：