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我々のFundamentals of Ethics - Corporate Governance and Business Law試験問題集は過去の試験データによって、すべてのエラーの問題が完全に削除し、改善します。それで、我々の問題集の正確性を高めます。20～30時間の学習で相応の効果を発揮することができ、効率的に試験に通過します。
三つのバージョン
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全額返済保証
当社BA4試験問題集をもって、簡単に試験に合格するのを助けますが、我々のBA4試験勉強資料を使用して合格しなかった場合に、あなたに全額返金することを約束します。私たちの唯一の目的は、あなたが簡単に試験に合格させるふことです。
CIMA BA4 試験シラバストピック:
| セクション | 比重 | 目標 |
|---|---|---|
| トピック 1: コーポレートガバナンス、内部統制および企業の社会的責任 | 45% | - 内部統制とリスクマネジメント - 外部監査と保証業務 - コーポレートガバナンスの原則と枠組み - 企業の社会的責任と持続可能性 - 取締役および役員の役割と責任 |
| トピック 2: 会社運営に関する法制度 | 10% | - 事業体の種類 - 会社の設立と定款 - 会社の倒産と整理手続き - 会社の資金調達と資本構成 |
| トピック 3: 法制度、契約法および労働法の基本原則 | 15% | - 契約の条項、債務不履行および救済措置 - 有効な契約の成立要件 - 法体系の構造と法源 - 労働法、権利と義務 |
| トピック 4: 企業倫理と倫理的な対立 | 30% | - 倫理的ジレンマの把握と解決方法 - 倫理および企業倫理の概念 - CIMA Code of Ethics と専門職としての価値観 - 倫理と法令・規制との関係 |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law 認定 BA4 試験問題：
The directors of Zed Ltd issued a number of shares to their supporters, so that they would vote against a takeover bid by Exe Ltd.
Which of the following statements is INCORRECT?
- A. If the directors had the legal authority to issue shares, the issue cannot be challenged by the shareholders.
- B. If the shares were issued for a non-cash consideration, they were not subject to the statutory pre- emption rights of shareholders unless the articles of association so provided.
- C. If the shares were issued for cash, they should have first been offered to the existing members in proportion to their current shareholding unless statutory pre-emption rights have been dis-applied.
- D. The share issue is voidable and the original shareholders may ratify or cancel the issue by ordinary resolution.
正解：A 🗳️
J is employed as management accountant of a large retailer. Jo has been invited to take a holiday 'all expenses paid' at a villa owned by the managing director of a supplier organization. If J accepts the invitation, which of the following 'fundamental principles' of CIMA's Code of Ethics will be compromised?
- A. Objectivity
- B. Integrity
- C. Professional behavior
- D. Confidentiality
正解：A 🗳️
Which of the following is correct in relation to damages?
(i) The victim of a breach of contract may claim damages in respect of losses caused by the breach which were within the contemplation of the contract breaker.
(ii) As a general rule damages cannot be claimed for annoyance and inconvenience caused by the breach of contract.
(iii) Where there is a breach of contract, damages are available to the innocent party as of right.
- A. (ii) and (iii) only
- B. (i), (ii) and (iii)
- C. (ii) only
- D. (i) only
正解：B 🗳️
Zed plc wishes to issue £500,000 of shares on terms that the holders will receive a dividend before the other shareholders and they will be bought back by the company in 12 months' time. Which of the following best describes these shares?
- A. Preference shares
- B. Redeemable preference shares
- C. Ordinary shares
- D. Redeemable ordinary shares
正解：B 🗳️
Which of the following is incorrect in relation to the remedy of liquidated damages?
- A. If a liquidated damages clause is found to be reasonable, the amount specified must be claimed, even if it is less than the actual loss caused by the breach.
- B. If a liquidated damages clause is held to be void, the innocent party cannot claim on a quantum meruit basis.
- C. A liquidated damages clause will apply where it is a genuine attempt to pre-estimate the loss caused by a breach of contract.
- D. A liquidated damages clause will be void if it amounts to a penalty clause.
正解：B 🗳️
Suzuki
