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CIMA BA4 考試大綱主題:
| 章節 | 權重 | 目標 |
|---|---|---|
| 商業倫理與倫理衝突 | 30% | - 倫理原則與專業行為
|
| 法律體系、合約法與勞動法通則 | 15% | - 商業法基礎
|
| 公司行政管理 | 10% | - 公司法律行政
|
| 公司治理、控制與企業社會責任 | 45% | - 內部控制與審計
|
最新的 CIMA Certification BA4 免費考試真題：
Exe Ltd includes the following provisions in its Articles of Association. If Exe Ltd acted in breach of these clauses, identify which would not be enforceable against the company as a breach of contract.
- A. Shareholders shall be paid dividends in cash.
- B. Tom (a shareholder) shall be the company's managing director for life.
- C. Shareholders wishing to sell their shares shall offer them to the company which will purchase them at a fair price as determined by the auditors.
- D. All shareholders are entitled to attend and vote at general meetings of the company.
答案：B 🗳️
According to the CIMA code of ethics, if appropriate safeguards cannot be identified to address threats to compliance with fundamental principles, a professional accountant should:
- A. Proceed unless the situation will involve breaking the law
- B. Refuse to remain associated with the matter creating the conflict, where possible
- C. Identify the situation to superiors before continuing with the professional service involved
- D. Proceed with necessary caution
答案：B 🗳️
Which of the following is incorrect?
- A. The board usually has the power to appoint a managing director.
- B. A board usually reaches its decisions by majority vote.
- C. A private company must have at least two directors.
- D. The first directors of the company are those persons who are named as directors on Form IN01.
答案：C 🗳️
In relation to the law of misrepresentation, which of the following is correct?
- A. A person is not entitled to rescind a contract which was induced by an innocent misrepresentation.
- B. A person is only entitled to a remedy under the Misrepresentation Act where the person who made the misrepresentation is a party to the contract.
- C. The innocent party is entitled to claim damages under the tort of negligence for all types of misrepresentation.
- D. The Misrepresentation Act may be used to obtain damages for fraudulent misrepresentation.
答案：B 🗳️
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