ACCA英国注册会计师试题及答案_ACCA英国注册会计师考试练习题P4-新东方在线职业题库

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

A

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

B

The individual had no expectation of profit

C

The individual was not seeking to profit from the transaction personally

D

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

A company's auditor

B

A company's supplier

C

A company's customer

Market abuse is an offence under which form of law?

A

Civil law only

B

Criminal law only

C

Civil and criminal law

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

A

An individual director

B

An individual shareholder

C

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?

A

Layering

B

Integration

C

Placement

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

A

Bribery is a tort

B

Bribery can only be committed in the UK

C

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?

A

Deferred prosecution agreement

B

Suspended prosecution agreement

C

Corporate prosecution agreement

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

A

Imprisonment

B

Unlimited fine

C

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.

A

The individual had no expectation of profit

B

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

C

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

D

The individual was not seeking to profit from the transaction personally

Which of the following is an example of market abuse?

A

An employee who sells shares in their company at a profit

B

A finance director who makes a deliberately deceptive profit forecast

C

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

D

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

快速查题-ACCA英国注册会计师试题