最新なCIMA BA4問題集（660題）、真実試験の問題を全部にカバー！

質問 1：
In relation to the Unfair Contract Terms Act 1977, which of the following is correct?
(i) A clause which attempts to exclude liability for death or personal injury caused by negligence is only valid if it is reasonable.
(ii) A clause which attempts to exclude liability for damage to property is void unless it is reasonable.
(iii) The Unfair Contract Terms Act applies to contractual terms and to occupiers' liability.
A. (ii) only
B. (i) and (iii) only
C. (ii) and (iii) only
D. (i) only
正解：C

質問 2：
According to CIMA, which TWO of the following are responsibilities of a professional accountant?
A. To never question the truth of the information provided by an employer or client
B. To comply with the ethical requirements of an employer's and professional body's code of ethics
C. To exclusively satisfy the needs of an individual client or employer
D. To act in the public interest
正解：B,D

質問 3：
Which ONE of the following is NOT an essential element of the tort of negligence?
A. The defendant must have acted in breach of the duty of care
B. The defendant must have caused some damage, loss or injury to the claimant by breaking the duty of care
C. The defendant must owe the claimant a legal duty of care
D. The defendant must have intended to cause physical harm or financial loss to the claimant in breaking the duty of care
正解：D

質問 4：
Which of the following is NOT one of the main requirements of the UK Corporate Governance Code?
A. The appointment of competent accountants in the finance function
B. The reporting to shareholders of risks and internal controls
C. The separation of the roles of Chairman and Managing Director
D. The establishment of an audit committee
正解：A

質問 5：
Which THREE of the following are examples of a fraudulent action against a company?
A. The selection of an incorrect accounting policy by the management team whereby sales of goods are recognised on the day that the order is placed despite the company policy of a three day cooling off period
B. The loss on the sales of a car due to its accumulated depreciation on the day of sale being too low as a consequence of a depreciation policy of 25%
C. The misallocation of a transaction against the incorrect account code in the general ledger
D. The sending of a bogus invoice to another company
E. The theft of cash from the cash till by an employee.
F. The omission of an invoice from the purchase ledger due to it being mis-filed in the petty cash invoices.
正解：C,E,F

質問 6：
AB (Wholesalers) Ltd contracted to sell a quantity of television sets to DC (Retailers) Ltd. The contract contained a term excluding liability for any breach of the condition implied by the Sale of Goods Act
1979 that the goods should comply with their description.
Which of the following is correct?
A. The term is absolutely valid as it has been agreed by the parties to a non-consumer sale.
B. The term is illegal as it is a criminal offence to attempt to exclude any terms implied by the Sale of Goods Act 1979.
C. The term is void.
D. The term is void unless it can be shown to be reasonable, as this is a non-consumer sale.
正解：D

質問 7：
You have been charged with the task of reviewing the CSR report for your company, GHI. Which of the following aspects of the report represent a lack of compliance with the Global Reporting Initiative G4 Sustainability Reporting Guidelines?
A. The CSR report reflects GHI's significant economic, environmental and social impact
B. The CSR report includes both positive and negative aspects of GHI's performance for the year
C. The CSR report is compiled and published only when material developments within GHI policies and achievements become available to warrant the expense of producing a new report
D. The CSR report presents information using visual aids that improve the accessibility and understand ability of the information for stakeholders.
正解：A

質問 8：
C is a professional accountant He encounters an ethical dilemma in his role and wishes to seek help in resolving it. Which of the following would NOT be an appropriate source of advice?
A. The internal whistle-blowing helpline
B. Legal advisors.
C. The CIMA ethics helpline
D. The external auditors.
正解：D

質問 9：
A, B C and D are sole directors and shareholders of EFG Company each holding 25% of the shares in the company. The articles of association of EFG Company state that "the directors cannot enter into any contract on behalf of the company exceeding $30,000 without the agreement of all the shareholders''.
B contracted on behalf of the company for $40,000 with Y Company without the agreement of the other shareholders. Which of the following is correct?
1. Y Company may enforce the contract against EFG Company
2. A, C and D may obtain an injunction to stop the contract being canted out
3. B may be liable to EFG Company for breach of duty.
A. 1 and 3 only
B. 1 only
C. 1,2 and 3
D. 1 and 2 only
正解：A