各位參加ACCA考試的小伙伴們注意啦！今天幫考網給各位小伙伴分享ACCA考試：會計師與企業基礎經典習題(10)，感興趣的小伙伴趕快來圍觀哦！

10.1 You have been asked to work on a majorinvestment decision that your company will be making, ａｎｄ discover that yourbrother-in-law is the managing directｏｒof a firm that may benefit from theoutcome of the decision. You have no intention of allowing this to influencethe advice you give your firm, ａｎｄ you know that your brother-in-law will nottry to influence you in any way. What professional quality would make youconsider handing this task to a colleague, ｏｒotherwise raising questions withyour superiors?

A Scepticism

B Accountability

C Independence of mind

D Independence in appearance

答案：D

10.2 X plc is trying to get a tradingpermit, fｏｒwhich it qualifies. Unfortunately, there is a backlog at theissuing office, ａｎｄ X plc has been notified that there will be a delay in theprocessing of its permit. The divisional manager offers a donation to theissuing office/\\'s staff welfare fund, if the official concerned will expeditethe paperwork. Which of the following statements is true of this action?

A It is not unethical, because the money isoffered fｏｒpositive purposes.

B It is not unethical, because X plc islegally entitled to the benefit it is claiming.

C It constitutes bribery.

D It constitutes grease money.

答案：D

10.3 Which of the following is an approachto ethics which combines a concern fｏｒthe law with an emphasis on managerialresponsibility?

A Compliance based

B Integrity based

C Environmental based

D Economic based

答案：B

10.4 Farrah works in the sales tax sectionof the accounts department of BCD Co. When the finance directｏｒis on holiday,Farrah notices that BCD Co has not been paying the correct quarterly amounts tothe authorities. Farrah had suspected this fｏｒsome time ａｎｄ decides to contactthe authorities to tell them about the fraud. This disclosure is known as _______What two words correctly complete the sentence?

A Confidentiality breach

B Corporate conscience

C Whistle blowing

答案：C

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