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：These are all potential ethical issues. Materials used impacts on product safety and eco-friendliness (eg for recycling). Quality is a safety and customer satisfaction issues. Advertising poses issues of truth and non-manipulation. You may have hesitated over supplier labour practices, but this is a key area of ethical sourcing. It can cause significant damage to corporate reputations. Packaging raises issues of safety/perishability, eco-friendliness and truthful product labelling.
知识点：The role of regulatory and professional bodies
题号：2.【Answer】A。
中公解析：Independence in appearance means avoiding situations that could cause a reasonable observer to question your objectivity. In the scenario, this is a risk - while independence of mind (free from actual partiality) isn't. The pure distractors were plausible because of the possibility of raising questions (scepticism) with your superiors (accountability) - but irrelevant.
知识点：The role of regulatory and professional bodies
