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最新的 CIMA Certification BA4 免費考試真題:
1. Exe Ltd was under contract to deliver goods by road to London for Wye Ltd for £2,000. After part of the journey was completed the lorry broke down and Wye Ltd was forced to arrange for Zed Ltd to complete the delivery. Subject to the contract not providing for this situation, which of the following is correct?
A) Exe Ltd is entitled to nothing.
B) Exe Ltd is entitled to the full £2,000.
C) Exe Ltd is entitled to part of the delivery fee.
D) Exe Ltd is entitled to a reasonable sum for the work done.
2. In the UK, the body responsible for establishing standards and related guidance for accountants providing assurance services is:
A) The International Federation of Accountants
B) The Auditing Practices Board
C) The Financial Reporting Council
D) The Professional Oversight Board for Accountancy
3. You work for an airline company and discover a series of regular payments made to a lobbying group that campaigns to allow people freedom to fly as and when they choose without being taxed for contributing to global warming. The group's website includes specific commentary that claims to 'expose the myth of global warming'. Neither your company nor the lobbying group (which describes itself as
'independent') mention the financial link between your organizations. Is this an ethical issue and why?
A) No - companies are entitled to fund any groups that they choose, particularly if it is in their financial interest. Neither party has done anything unethical
B) Maybe - depending on whether the lobbying group is funded by other airlines as well as your company
C) No - there is unlikely to be any connection between the payments and the group's aims. After all, companies regularly fund Non-Government Organizations (NGOs) and other types of organization
D) Yes - the lobbying group appears to be funded at least in part by your company so it is not independent and is therefore misleading people about its status
4. A advertised her motor car for sale in a local newspaper at a price of £5,000.
Which of the following is correct?
A) If B telephones A and asks if he can pay by installments, his call would amount to a counter offer.
B) If C telephones A and offers £4,500, she has made a counter offer.
C) The advertisement constitutes an offer which may be accepted by anyone who can pay the price.
D) The advertisement is an invitation to treat.
5. W, a junior accountant, passed all his qualifications with distinction, and has received high praise for the quality of the work he has done. However, he always delivers his work late, believing it is more important to be thorough than to be on time. Which personal quality is W lacking?
A) Courtesy
B) Timeliness
C) Respect
D) Reliability
問題與答案:
問題 #1 答案: A | 問題 #2 答案: B | 問題 #3 答案: D | 問題 #4 答案: D | 問題 #5 答案: B |
106.39.120.* -
我的 BA4 考試考了兩次,但都失敗了。我的朋友推薦我 Omniroute 的考試資料。然後,我購買了你們的PDF版本的考試題庫。很高開心,我一次成功的通過我的考試!