CIMA—C3模拟题及分析(1)11902.pdf

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1、 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 1 CIMAC3模拟题及分析（1）1.Legal and disciplinary frameworks provide ALL of the following EXCEPT which ONE?A.An effective means of challenging serious wrong-doing B.Deterrents to bad practice through punishment and censure C.Means of controlling behaviour D.F

2、inancial compensation only to the affected parties 2.Which of the following statement is INCORRECT regarding Financial Reporting Council(FRC)?A.It is the United Kingdoms independent regulator for corporate reporting and governance B.It must always seek to insure professional integrity of practicing

3、accountants C.It aims at promoting confidence in corporate reporting and governance D.Professional Oversight Board and Audit Practices Board are part of FRC 3.CIMA Code of Ethics takes what is called a framework-based approach.What is the INCORRECT statement?A.It does not provide a list of you shoul

4、d not commands to accountants B.It provides steps to identify,explain and solve ethical problems C.It helps accounting practitioners to deal with immediate practical problems D.Framework-based approach must be approved by the highest court in the country of the CIMA member registers the practice 4.T

5、he following are four of the seven principles of public life issued by the Committee of Standards in Public Life,and a brief explanation.Which explanation does NOT match with the principle?A.Integrity holders of public office should not place themselves under any financial or other obligation.B.Obje

6、ctivity in carrying out public business,the holder of public office must ensure personal objectives behind public objectives C.Honesty-holders of public office have a duty to declare any private interests relating to their public duties D.Openness-holders of public office should be open as much as p

7、ossible about all decisions and actions they take.财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 2 5.What are the CORRECT statements?i.Clear ethical values set cultural tone of the company.ii.Self regulation is based upon trust.iii.The objective of ethics is detection and prevention.iv.CIMA Code of

8、 Ethics has got a framework-based approach A.i,ii and iii B.i,iii and iv C.ii,iii and iv D.i,ii and iv 6.Knowledge,skills,diligent delivery,awareness of relevant issues etc are most related to which fundamental principal in CIMA Code of Ethics?A.Confidentiality B.Professional competence&due care C.I

9、ntegrity D.Objectivity 7.What are INCORRECT statements?i.The Audit Practices Board reviews the regulatory activities of the professional accounting bodies.ii.The Professional Oversight Board for Accountancy is part of the Financial Reporting Council.iii.The Seven Principles of Public Life is applica

10、ble only to professional accountants.iv.The CIMA Code of Ethics includes reference to how a professional accountant can raise concern about unprofessional or unethical behaviour.A.i and ii only B.ii and iii only C.i and iv only D.iii and iv only 8.What is INCORRECT?A.Professional accountants are alw

11、ays bound by the principle of confidentiality.B.Integrity denotes an attitude of personal and professional consistency in the way in which professional accountants act.财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 3 C.Professional accountants can be required by law to disclose confidential informa

12、tion about their clients.D.Professional accountants are required to be independent both of mind and in appearance.9.Which statement is INCORRECT regarding the CIMA Code of Ethics?A.It reflects the standards of CIMA expects of its members and students.B.It provides a basis for any complaints or cases

13、 under CIMAs disciplinary procedures.C.It is more in common with rules than guidance to provide basis for punishing members only.D.It sets out aspirations and standards of general behaviour,and attitude for the profession.10.Professional accountants are bound by the principle of confidentiality in a

14、ll that they do unless:i.Disclosure is permitted by law and it authorised by client or the employer ii.There is a professional duty or right to disclose,when not prohibited by law iii.Disclosure is not required by law,but the employment contract requires to do so Which statements are CORRECT?A.i and

15、 ii only B.i and iii only C.ii and iii only D.i,ii and iii only 11.i.The statutory duty takes priority,if the professional duty conflicts with the statutory duty of a professional accountant.ii.A professional accountant may break a contractual duty,if the employer instructs him or her to act in a pr

16、ofessionally unacceptable way.Which of the above statements are INCORRECT?A.i only B.ii only C.Both i and ii D.None of them 12.Most of the organisations are producing value-based codes and building values into their 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 4 corporate strategies,for all of th

17、e following reasons EXCEPT which ONE?A.Corporate values are important for giving guidance to staff about what the expectations an employer has of them with regard to their behaviour.B.Corporate values are made mandatory under the statutory laws,and failure to comply amounts to legal breach.C.Corpora

18、te values seek to ensure a consistency of conduct across the entire organisation.D.Corporate values directly relate to organisations risk management strategies and supports reputation and credibility.12.Most of the organisations are producing value-based codes and building values into their corporat

19、e strategies,for all of the following reasons EXCEPT which ONE?A.Corporate values are important for giving guidance to staff about what the expectations an employer has of them with regard to their behaviour.B.Corporate values are made mandatory under the statutory laws,and failure to comply amounts

20、 to legal breach.C.Corporate values seek to ensure a consistency of conduct across the entire organisation.D.Corporate values directly relate to organisations risk management strategies and supports reputation and credibility.13.How much recycling of waste and paper undertaken by an organisation?rel

21、ates to which one of the following?A.Corporate governance of an organisation B.Corporate values of an organisation C.Social responsibility of an organisation D.Corporate policy towards sustainability 14.All the following are sources of values that give rise to ethical dilemmas EXCEPT which ONE?A.Soc

22、iety,through the legislative process B.Individuals,through their personal values C.Organisations,through codes of ethics for their staff to follow D.Courts,through higher judicial precedents 15.Rex,a CIMA Member,is facing with the following ethical dilemma.财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有

23、复制必究 5 Rexs wife has just got a job as managing director with a great remuneration package of a successful organisation,which also happens to be one of his biggest clients.Which statement is CORRECT?A.Rex should prevent his wife from taking up this job,as it appears unethical.B.By working through th

24、e CIMA Code of Ethics,Rex will find guidance how to deal with this ethical dilemma.C.There is no ethical dilemma,as Rex and his wife are independent entities as far as their jobs are concerned.D.Rex should immediately notify his client that he intends to terminate his service if it recruits his wife

25、 to avoid ethical conflict.16.All of the following are the Fundamental Principles of CIMA Code of Ethics professional accountants are supposed to call upon to resolve ethical conflicts,EXCEPT which ONE?A.Integrity B.Effect C.Transparency D.Fairness 17.When a professional accountant faces choices whi

26、ch amounts to conflict or breach,he/she should always:i.Think objectively,and take his/her preferences out of the equation ii.Act professionally,and seek guidance from the CIMA Code of Practice and CIMA iii.Reflect on the situation,and continue to learn and develop A.Only i and ii are correct B.Only

27、 ii and iii are correct C.Only i and iii are correct D.Only i,ii and iii are correct 18.The system by which companies are directed and controlled is called:A.Corporate regulations B.Corporate governance C.Corporate administration D.Corporate compliance 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究

28、 6 19.Which of the following is suggesting that one person should not occupy the role of Chairman and Chief Executive of a public listed company.A.The Hampel Committee Report 1998 B.The Cadbury Committee Report 1992 C.The Greenbury Committee Report 1995 D.The Smith Report on Audit Committees 2003 20

29、.According to the Cadbury Committee Report 1992 independent non-executive directors should be appointed to the board of listed UK companies.This is to ensure:A.It is cheaper to recruit non-executive directors than executive directors B.Non-executive directors are more experienced than executive dire

30、ctors C.Non-executive directors are perceived to be more independent than executive directors D.It is more difficult to remove non-executive directors from the board than executive directors 试题答案：1.【答案】C 2.【答案】B 3.【答案】D 4.【答案】B 5.【答案】A,C,F 6.【答案】B 7.【答案】D 8【答案】B 9【答案】D 10【答案】D 11.【答案】D 12.【答案】A 13.【答案】C 14.【答案】A 15.【答案】B 16.【答案】B 17.【答案】D 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 7 18.【答案】C 19.【答案】A 20.【答案】A 参与 CIMA 的考生可按照复习计划有效进行，另外高顿网校官网考试辅导高清课程已经开通，还可索取CIMA 考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。更多详情可登录高顿网校官网进行咨询。更多 CIMA 考试资讯，请关注官方微信公众号：gaoduncima