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2015年ACCA考试科目P2真题练习:Professional Ethics

发表时间:2015-09-08 来源:
【编者按】金程网校为广大考生分享2015年ACCA考试科目—P2的真题练习,帮助大家提升综合应试能力,如果你在备考中还有其他疑问,请及时和我们联系。

2015年12月份ACCA报名时间已经开始,大家做好准备了吗?相信小伙伴们也是异常的紧张,备考ACCA需要我们坚持不懈的努力,在学习的过程中可能会遇到各种各样的问题,相信自己,坚持自己的目标,相信你会有不小的收获。今天小编为大家带来的是ACCA考试科目P2的真题练习,希望能对大家学习起到一定的帮助作用。2015年ACCA考试讲义+大纲+真题免费获取》》

Question:Which of the following is least likely to result in an accountant breaching the requirement to act with professional competence and due care?
A. Lack of a superior to consult about problems with an assignment
B. Lack of information about an assignment
C. Limited time to complete an assignment
D. Lack of a proper job description when the accountant was recruited
 
The correct answer is: Lack of a proper job description when the accountant was recruited.
This may have an impact on an assignment, but the accountant may be able to complete an assignment without it. The other options have more direct impact on an assignment.

Question:Worsley Weapons manufactures a range of guns and ammunition, including rifles. The sales director has recently been approached by a mysterious individual wishing to buy a large quantity of rifles and ammunition. Based on recent press reports, the sales director suspects that this customer is acting on behalf of the government of the Southern Equatorial Republic. Worsley Weapons' home country government has placed a legal prohibition on export of arms to the Southern Equatorial Republic and this boycott has been publicly supported by the managing directors of a number of Worsley's competitors.

At the board meeting called to discuss the purchase, most directors felt it should not proceed. They gave different reasons; which of the following reasons offered at the board meeting is an example of Kohlberg's pre-conventional method of reasoning?
A. Other companies have made a point of saying they support the boycott.
B. We'll suffer legal penalties if we're found out.
C. It's wrong to sell guns to an oppressive regime like the Southern Equatorial Republic.
D. It's against the law.
 
The correct answer is: We'll suffer legal penalties if we're found out.
Other companies have made a point of saying they support the boycott and It's against the law are examples of the conventional method of reasoning.
It's wrong to sell guns to an oppressive regime like the Southern Equatorial Republic is an example of the post-conventional method of reasoning.

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