BA4認定ガイドPDFは100%カバー率でリアル試験問題が使える [Q124-Q142]

BA4認定ガイドPDFは100%カバー率でリアル試験問題が使える

合格させるBA4試験にはリアル問題解答

質問 124
Which of the following are primary sources of Shari'ah law?
(i) The Sunnah
(ii) The Qur'an
(iii) Rules agreed unanimously by the disciples of Mohammad

A. (ii) and (iii) only
B. (i), (ii) and (iii)
C. (i) and (iii) only
D. (i) only

正解: B

質問 125
Which of the following is correct in relation to the purchase by a company of its own shares?
(i) If a company wishes to purchase its own shares it must have authority in its Articles of Association.
(ii) A private company may purchase its own shares out of capital.
(iii) It is not possible for a company to purchase all its own shares.

A. (ii) and (iii) only
B. (i) and (ii) only
C. (i), (ii) and (iii).
D. (i) only

正解: C

質問 126
Zed Bank plc has agreed to allow Exe Ltd an overdraft of £50,000 subject to a fixed and floating charge over almost all of the company's assets. In addition, the directors of Exe Ltd have been required to personally guarantee the overdraft.
Which of the following is correct?
(i) The directors could face bankruptcy if they are called upon to honour the guarantee.
(ii) In this case the directors do not enjoy limited liability as they are liable on the guarantee if the company cannot pay.
(iii) The directors could only be required to honor the guarantee if the company's assets proved insufficient to meet the overdraft.

A. (iii) only
B. (i), (ii) and (iii)
C. (i) and (ii) only
D. (i) only

正解: B

質問 127
Karl has been offered a compensatory award after a court ruled that he had been unfairly dismissed by his former employer.
He is 45 and had been working for the company for 18 years.
For his basic reward, how many weeks' pay should he receive?

A. 0
B. 1
C. 2
D. 3
E. 4

正解: A

質問 128
Which of the following is the responsibility of the Chairman, according to the UK Corporate Governance Code?

A. Authorizing major investments
B. Operational control
C. Carrying out the policies of the Board
D. Controlling the workings of the Board

正解: D

質問 129
You work for an accountancy firm and discover that a member of an assurance team has a significant conflict of interest. You take CIMA's Code of Ethics with you when you alert your board of directors as to why this is an important issue, but the board decides that the conflict of interest is not important. This is an example of tension between:

A. All of the above
B. Corporate and professional values
C. Corporate and societal values
D. Societal and personal values

正解: B

質問 130
Which of the following is normally not an implied term of a contract of employment?

A. The duty to provide work.
B. The duty to obey the employer's lawful instructions.
C. The duty to maintain mutual trust and confidence.
D. The duty not to disclose confidential information.

正解: A

質問 131
B was an employee of Exe plc but his line manager made it practically impossible for him to continue his employment. B resigned without giving Exe plc any notice as required by his contract of employment. Which of the following is correct?

A. If B's resignation is regarded as constructive dismissal he will still be able to claim against Exe plc but his failure to provide notice will reduce any compensation awarded.
B. As B failed to provide any notice he has no claim against Exe plc even if B's resignation is regarded as constructive dismissal
C. If B's resignation is regarded as constructive dismissal he will be able to claim compensation from Exe plc and the fact that he has failed to provide notice will be regarded as irrelevant.
D. If B's resignation is regarded as constructive dismissal then his failure to provide notice will prevent any claim under unfair dismissal but not under wrongful dismissal.

正解: C

質問 132
Alan, Ben, Chris and Debbie are the only shareholders in ABCD Ltd, each holding 100 ordinary £1 shares.
Alan, who is the company's sole director, has recently learned that Ben, Chris and Debbie are intending to remove him as a director by passing an ordinary resolution. In consequence Alan sold his computer to the company in return for 1,000 ordinary £1 shares. The company was in need of a computer, which was of equal value to the 1,000 ordinary £1 shares.
Which of the following is correct?

A. The share issue is invalid as the shares should have been offered to all the existing members first.
B. The share issue is valid and Alan may use his 1,100 votes to defeat the resolution proposed by Ben, Chris and Debbie.
C. The share issue is invalid as it has had the effect of manipulating the voting structure within the company.
D. The share issue is valid as long as Alan has the necessary authority to issue shares.

正解: C

質問 133
An auditor would trace copies of sales invoices lo shipping documents in order to check for which of the following errors?

A. Goods which have been invoiced have not been recorded in the sales ledger.
B. Goods which have been invoiced have not been sent to customers
C. Goods which were sent to customers have not been recorded in the individual customer's ledger account
D. Goods sent to customers have not been invoiced

正解: A

質問 134
S is management accountant for a small retail company. The company's financial year is due to end in a few weeks. The company is making losses and S is concerned that it may become short of funds in the next few months. The Finance Director has told S that the Board is aware of the problem, so no further action is required from S.
Which ONE of the following would it be appropriate for S to do?

A. Challenge the request
B. Ask for advice from the company's external auditors
C. Bring the matter to the attention of the Managing Director
D. Ask for confirmation in writing from the director
E. Do as requested

正解: E

質問 135
C has just set up her own practice and things are going well. She is also a single parent, so is reliant upon her income to pay her bills and support her family. One of her uncles recommends a new client to her.
This client wants C to provide an accountant's report in support of his mortgage application. He insists there is no need for her to see the full details of his income. He suggests that C's uncle would be most displeased if she did not help him, and that she may potentially lose other potential clients.
This is a tension between C's:

A. Personal and Societal values
B. Personal and Professional values
C. Societal and Professional values
D. Corporate and Professional values

正解: B

質問 136
H is hoping for a promotion. His wife is expecting a baby and they need the extra money. He needs to present the figures for his section, but the true figures do not reflect well on his manager. What should H do?

A. Present figures which reflect well on the manager: after all H needs his manager's approval to get the promotion
B. Present the true figures: his motivation should be to be honest
C. Present the figures which reflect well on the manager: H's family are more important
D. Present slightly amended figures: after all everybody does this, and H will still be popular with the rest of his section

正解: B

質問 137
Which ONE of the following is needed to solve ethical problems?

A. Motivation to do what is right
B. Motivation to do what is personally satisfying
C. Motivation to come to a decision as quickly as possible
D. Motivation to help others

正解: A

質問 138
Which of the following is correct?
(i) The first directors are appointed upon the incorporation of the company.
(ii) A director is a person who occupies the position of director by whatever name called.
(iii) A shadow director is a person in accordance with whose directions or instructions the directors of the company are accustomed to act.

A. (ii) and (iii) only
B. (i), (ii) and (iii)
C. (i) and (ii) only
D. (i) only

正解: B

質問 139
Which of the following contracts might be specifically enforceable?

A. E has contracted to sing at a concert organized by F, but E has withdrawn as he has received a more lucrative offer from G.
B. A has contracted to sell his house to B but has changed his mind and no longer wishes to sell it.
C. C has contracted to buy a new Ford motor car but the garage is now refusing to honor the contract.
D. D has contracted to purchase a number of tins of fruit for her business but the seller has now stated that he no longer wishes to proceed with the contract.

正解: B

質問 140
In Germany the two-tier board structure is used by many limited liability companies. A two-tier board structure is made up of a Management Board and which other organ?

A. A Supervisory Board
B. A Quality Assurance Board
C. A Remuneration Committee
D. A Nominations Committee

正解: A

質問 141
Which of the following need NOT be submitted in order to register a private company limited by shares?
(i) Articles of association
(ii) The name of the company secretary
(iii) A statement of share capital