快速查题-ACCA英国注册会计师试题

Chapter 1

Chapter 2

Chapter 3

Chapter 4

Chapter 5

Chapter 6

Chapter 7

Chapter 8

Chapter 9

Chapter 10

Chapter 11

Chapter 12

Chapter 13

Chapter 14

Chapter 15

Chapter 16

Chapter 17

Chapter 18

Chapter 19

Chapter 20

Chapter 21

Chapter 22

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Which of the following is a defence to a charge of insider dealing?

The individual had reasonable grounds to believe that the information was about to be published

The individual had no expectation of profit

The individual was not seeking to profit from the transaction personally

The individual had reasonable grounds to believe their action was in the public interest

In relation to the law on insider dealing, which of the following parties would be categorised as an insider?

A company's auditor

A company's supplier

A company's customer

Market abuse is an offence under which form of law?

Civil law only

Criminal law only

Civil and criminal law

In a criminal case, which of the following parties could be offered a deferred prosecution agreement by the prosecution?

An individual director

An individual shareholder

The company as a whole

In the context of money laundering, the transfer of monies in order to disguise their source is known by which of the following names?

Layering

Integration

Placement

Which of the following statements in relation to the offence of bribery is correct?

Bribery is a tort

Bribery can only be committed in the UK

It is an offence for a corporation to fail to prevent bribery

Which of the following is an agreement between an organisation and the prosecution whereby the organisation admits wrongdoing but stops short of pleading guilty to the offence?

Deferred prosecution agreement

Suspended prosecution agreement

Corporate prosecution agreement

Directors found guilty of fraudulent trading under the Insolvency Act 1986 face which of the following penalties?

Imprisonment

Unlimited fine

Make good the debts of the company

Fraudulent trading under the Insolvency Act 1986 is a civil – not a criminal offence. Any directors found guilty are liable to make good the company's debts.

The individual had no expectation of profit

The individual had reasonable grounds to believe that the information was about to be published

The individual had reasonable grounds to believe their action was in the public interest

The individual was not seeking to profit from the transaction personally

Which of the following is an example of market abuse?

An employee who sells shares in their company at a profit

A finance director who makes a deliberately deceptive profit forecast

An individual who buys a company's shares on the advice of a broker

Timing the sale of a company office building so that the sale proceeds are included in the accounts of the current financial year