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正確の問題と解答
すべてのBA4試験問題は、BA4豊かな認定知識を所有する専門家は過去の試験データと最新の試験情報をまとめて作られるテストエンジンです。我々社の学習教材は実際試験内容を約98％にカバーし、あなたはBA4模擬試験で高いポイントを保証します。支払い前に、試験問題集の無料デモをダウンロードして、質問と回答の正確性をチェックしてください。
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: 会社管理・運営 | 10% | - 企業組織の形態 - 会社の管理および運営 |
| トピック 2: 法制度の一般原則、契約法および雇用法 | 15% | - 雇用法の要点 - 法制度の基礎 - 契約法の基礎 |
| トピック 3: 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% | - 内部統制と監査 - 企業の社会的責任（CSR） - 取締役会および取締役の役割 - コーポレートガバナンスの原則 |
| トピック 4: ビジネス倫理と倫理的葛藤 | 30% | - 職業倫理の原則 - 倫理の性質と重要性 - 倫理的ジレンマと解決策 |
CIMA Fundamentals of Ethics - Corporate Governance and Business Law 認定 BA4 試験問題：
Which of the following is correct if a promoter orders goods or services on behalf of a company limited by shares which is not yet registered?
(i) The promoter is personally liable for the order.
(ii) The promoter and the company are jointly liable for the order.
(iii) If the company ratifies the order after its registration, the company is liable and the promoter's liability for the order ceases.
- A. (iii) only
- B. (i) and (iii) only
- C. (ii) only
- D. (i) only
正解：D 🗳️
Wye has borrowed £10,000 from Exe and the loan has now become repayable in full. Exe has received a cheque from Wye for £9,000 stated to be "in full and final settlement of the loan." What is the position if Exe cashes the cheque?
(i) Exe will have accepted £9,000 in full and final settlement and will not be able to claim the other
£1,000 from Wye.
(ii) Exe is legally entitled to cash the cheque and pursue Wye for the balance of £1,000.
(iii) Exe will have accepted £9,000, but at law payment of less than the amount due cannot satisfy the full debt.
- A. (iii) only
- B. (ii) and (iii) only
- C. (ii) only
- D. (i) only
正解：B 🗳️
X, Y and Z are the only shareholders in XYZ Ltd each holding 1,000 ordinary £1 shares. X is the only director of the company. The articles of association of XYZ Ltd provide that "in the event of any proposal to dismiss a director by ordinary resolution, the votes of the director are to count 3 times." Which ONE of the following is CORRECT?
- A. The provision in the articles is void as it effectively means that X is irremovable as a director of XYZ Ltd.
- B. The clause in the articles cannot be used by X as it is not an ordinary membership right.
- C. The company would be able to pass a special resolution removing the provision in the articles and then dismiss X by passing an ordinary resolution.
- D. X will be able to rely on the provision in the articles and outvote any proposal to dismiss him as a director.
正解：D 🗳️
You work for a company based in a capital city that leases office space to other organizations. Which of the following corporate issues is not related to ethics or social responsibility?
- A. Having the prestige of renting out some of a capital city's most famous landmarks
- B. Honest and transparent contracts with your customers
- C. The energy efficiency of the buildings that you rent out
- D. Whether your buildings provide a safe and secure environment for workers and visitors
正解：A 🗳️
Which of the following does NOT describe the responsibilities of the audit committee?
- A. The review of the company's financial statements and any interim reports produced. The review of the structure, size and composition of the board. The review of the company's internal control and risk management system
- B. The review of the company's financial statements and any interim reports produced. The review of the company's systems of internal controls. The review of the audit report and any management letter provided by the external auditor
- C. The review of the internal audit programme and significant findings of the auditors. The review of the company's systems of internal control. The review of the company's system to facilitate whistle blowing
- D. The discussion with auditors on any significant matters that arose during the audit. The recommendations on the appointment and removal of auditors. The setting of the audit fee in discussion with the auditors.
正解：A 🗳️
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