CIMA BA4 問題集

質問 1：
Which of the following statements is correct?
A. The question as to whether a worker is an employee or an independent contractor is one of fact.
B. The question as to whether a worker is an employee or an independent contractor is one of fact and law.
C. Whether a worker is an employee or an independent contractor depends entirely on the application of the control test.
D. The question as to whether a worker is an employee or an independent contractor is one of law.
正解：B

質問 2：
Maintaining professional knowledge and skill at the level required to ensure that a client or employer receives competent professional service demonstrates the CIMA Code of Ethics fundamental principle of:
A. Integrity
B. Professional competence and due care
C. Objectivity
D. Professional behavior
正解：B

質問 3：
Which of the following statements in relation to companies is correct?
A. A public company limited by shares generally has less access to capital than a general partnership
B. A disadvantage of running a private company limited by shares is that it is much more bureaucratic than a sole tradership
C. A member of a public company limited by shares has a right to participate in the management of the company.
D. A mam advantage of carrying on business through the medium of a private company limited by shares is that the company is not fully liable for its own debts
正解：D

質問 4：
Lotl is a well-known supermarket chain that has recently come under fire for not encouraging diversity within the organisation.
Because of this, it has been making efforts to make the business more diverse.
Which of the following are ways Lotl might do this?
Select ALL that apply.
A. Ensure that it offers equal opportunities to both able-bodied and disabled people.
B. Import and sell food from all over the world.
C. Ensure that the company has an even split of male and female employees at all levels.
D. Ensure that their in-store signs are written in at least five different languages.
E. Encourage people from all backgrounds and cultures to apply for vacancies.
正解：A,C,E

質問 5：
In relation to the company secretary which of the following is correct?
(i) A public company must have a company secretary who is appropriately qualified (ii) A member of CIMA is qualified to act as a company secretary (iii) A private company may choose to have a company secretary and if so he/she must be appropriately qualified
A. (i), (ii) and (iii)
B. (i) and (ii) only
C. (i) only
D. (ii) only
正解：B

質問 6：
Which of the following is incorrect in relation to remedies for breach of contract?
A. A victim of a breach of contract may fail to recover damages if he has failed to mitigate his loss.
B. Contracting parties are bound by liquidated damages clauses so long as they are genuine attempts to pre-estimate the loss caused by a breach of contract.
C. Damages cannot be recovered for losses over and above those arising naturally from the breach.
D. Equitable remedies are only available if the common law remedy of damages is inadequate.
正解：C

質問 7：
Which of the following statements is incorrect?
(i) A term may be implied into a contract on the basis of previous dealings between the parties.
(ii) A term may be implied into a contract by statute.
(iii) A term may be implied into a contract by a court where it would be reasonable to imply it.
A. (i) and (ii) only
B. (iii) only
C. (i) only
D. (ii) only
正解：B

質問 8：
Which of the following requires the approval of a simple majority of all the company's shareholders who are entitled to vote?
A. A written special resolution
B. A written ordinary resolution
C. A special resolution
D. An ordinary resolution
正解：B