2021年acca考试F1科目练习题答案及解析
题号：1.【Answer】C。
中公解析：Grease money refers to payments for benefits to which the company is legally entitled - just to 'oil the wheels'. Bribery is payment for benefits to which the company is not legally entitled - to 'bend the rules'! In either case, this is unethical (and in some situations, illegal) - regardless of the legitimacy of the claim or the purposes to which the payment is (supposedly) put. 基础概念题。
知识点：The role of regulatory and professional bodies
题号：2.【Answer】C。
中公解析：The emphasis on managerial responsibility is a feature of the integrity or values-based approach to ethics management. A concern for the law alone is a compliance based approach. The third and fourth options are examples of responsibilities.审题要清楚。
知识点：The role of regulatory and professional bodies
