ACCA P1模拟考试真题

　　ACCA P1练习题：Riskattitudes

　　Question：Some organisations operate a risk management group staffed by senior managers. For which of the following activities is such a group likely to be responsible?

　　A. Monitoring reports on risk management from operational managersB. Overseeing the work of internal auditC. Prescribing methods of risk management that operating units should employD. Determining the organisation';s overall risk management strategy and frameworkThe correct answers are: Prescribing methods of risk management that operating units should employ; Monitoring reports on risk management from operational managers.

　　解析：The board should be responsible for determining the organisation';s overall risk management strategy and framework. Internal audit should normally report to the internal audit committee.

　　Question：An organisation that builds into its purposes its relationships with employees, customers and suppliers can be best characterized as taking what ethical stance?

　　A. Short-term shareholder interest

　　B. Long-term shareholder interest

　　C. Shaper of society

　　D. Multiple stakeholder interests

　　The correct answer is: Multiple stakeholder interests.

　　解析：The stance stated clearly brings into the organisation';s remit the consideration of interests other than those of shareholders. However the organisation';s main concerns appear limited to connected groups and not to promote actively society';s interests in general.

　　ACCA P1练习题：Personalethics

　　Question：The directors of Fritton have just been told by their accountants of a loophole the accountants believe they can exploit through trading in a certain country abroad, the Southern Equatorial Republic. They can exploit this country';s tax regime by electing that their worldwide profits are treated as taxable there and, because the tax rate there is very low, paying very little tax. This will mean that Fritton will have zero chargeable profits and will not be taxed in its home country.

　　However there has been considerable adverse publicity in Fritton';s home country about the use of this loophole. The local tax authorities are also investigating whether the loophole is valid.

　　The tax situation was discussed at a recent board meeting. Which of the following views expressed at the meeting is an example of a pre-conventional method of reasoning using Kohlberg';s framework?

　　A. We shouldn';t make the most of small print in the tax legislation to avoid our obligations to the society we operate in.

　　B. If our government wants us to stop channeling our profits through the Southern Equatorial Republic, it should give us more tax concessions itself.

　　C. We don';t yet know whether the loophole is legal or not.

　　D. Why shouldn';t we do what other companies are doing and make the most of the loophole.

　　The correct answer is: If our government wants us to stop channeling our profits through the Southern Equatorial Republic, it should give us more tax concessions itself. The argument is based on the idea of the government making an effective bargain with Fritton to stop using the loophole.

　　解析：Why shouldn';t we do what other companies are doing and make the most of the loophole is conventional reasoning at the lower level (why shouldn';t we do what everyone else is doing). We don';t yet know whether the loophole is legal or not is an example of conventional reasoning at the higher level (we should be sure we';re obeying the law). We shouldn';t make the most of small print in the tax legislation to avoid our obligations to the society we operate in is an example of post-conventional reasoning (we should do what';s right, despite what everyone else is doing and what the law allows us to do).

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　　ACCA P1练习题：ProfessionalEthics

　　Question：Which of the following is unlikely to be a problem when an organisation attempts to enforce its ethical code?

　　A. The code is perceived as inflexible.

　　B. The code does not deal with the ethical problems employees encounter in practice.

　　C. Senior managers act contrary to the code.

　　D. There are no disciplinary measures in place to deal with employees who breach the code.

　　The correct answer is: The code is perceived as inflexible.

　　This may make the code unpopular, but it does not make it difficult to enforce.

　　The other options suggest that it will be difficult to enforce the code.

　　Question：Which of the following is unlikely to be a problem when an organisation attempts to enforce its ethical code?

　　A. The code is perceived as inflexible.

　　B. The code does not deal with the ethical problems employees encounter in practice.

　　C. Senior managers act contrary to the code.

　　D. There are no disciplinary measures in place to deal with employees who breach the code.

　　The correct answer is: The code is perceived as inflexible.

　　This may make the code unpopular, but it does not make it difficult to enforce.

　　The other options suggest that it will be difficult to enforce the code.

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