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NEW QUESTION: 1
Paschal has just passed his CIMA certificate exams and on doing so joined Un-Ethi-Cal Ltd for his first accountancy role.
Upon arrival he was been asked to do his company's corporation tax return, and not wanting to seem as if he was not keen in his first week, tells them he knows what to do and so goes online to find out how to do it.
He's got to go to a party that night, so although he can't work it out properly he fills in the form as best he can so he can get out on time.
Unfortunately, Paschal has breached CIMA's five fundamental ethical principles.
Which of the following has Paschal breached?
Select ALL that apply.
A. Integrity + Objectivity
B. Confidentiality + Professional competence and due care
C. Professional behaviour + Objectivity
D. Objectivity + Confidentiality
E. Professional behaviour + Integrity
F. Integrity + Professional competence and due core
G. Confidentiality + Professional competence and due care
Answer: F
NEW QUESTION: 2
H.239 convey static graphic by interpolation frame ( )
A. TRUE
B. FALSE
Answer: B
NEW QUESTION: 3
ailed to install FusionCompute system using tools, what is the possible reason? (Multiple Choice)
A. There are other DHCP servers on the network
B. CNA host does not enable PXE
C. There is a firewall device in the network between the installation execution PC and the CNA host
D. The disk space of the CNA host is too small
Answer: A,B,C,D
NEW QUESTION: 4
Roadrunner is a large motor-race track construction company. The finance director is working on the published accounts for the year ended 31 March 2013. The following cases have to be resolved before the accounts can befinalized.
(i)One of Roadrunner's customers using the tracks was injured during a race. The customer claims that the accident was Roadrunner's fault due to there being a cleft on track. Roadrunner's lawyers have advised that the customer has a very strong case, but will be unable to estimate the financial outcome until further medical evidence becomes available.
(ii)Roadrunner has recently expanded its overseas market building motor racing tracks in areas with no such activity. It is expected that the tracks will be abandoned in five years' time. At that point the tracks will need to be dismantled and the area restored to its original condition in accordance with current legislation. The estimated cost of restoration is expected to be $4 million. The cost of capital of the company is 10%.
Which of the following options is correct in relation to the above two facts in respect of Roadrunner?
A. (i) A provision should be made;
(ii)
Should be treated as contingent liability
B. (i) A liability for the future costs should berecognizedimmediately;
(ii)
Should be treated as a contingent liability and disclosed in note to the financial statements
C. (i) A liability for the future costs should berecognizedimmediately;
(ii)
Should be treated as contingent liability
D. (i) Should be treated as a contingent liability and disclosed in a note to the financial statements;
(ii)
A liability for the future costs should berecognizedimmediately
Answer: D