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2020年ACCA F1考试选择题:有关成本和收入的相关考题2

来源: 2020-03-11 21:52
【Answers】

41 Calculating the maximum discounts that sales personnel are permitted to offer

The analysis of costs and revenues from different products would give details of the profitability of each range of products

and so would assist the marketingdepartment in calculating the maximum discountsthat sales personnel are permitted to

offer. This type of costing analysis would not help in differentiating the technical features from those of competitors and

would give no information about socio-economic groups who might buy the products.

The marketing department is concerned with sales and so would have no interest in determining production bonuses.

42 Esteem Esteem needs are immediately below self- actualisation in Maslow's hierarchy of needs.

43 Obey the law, and conduct themselves with honesty and integrity and avoid engaging in any activity where their

The key principles contained within a Code of Ethics include a commitment that the directors andemployees of a company

will obey the law and any applicable regulations, and conduct themselves with personal interests interfere, or appear to

interfere with those of the company honesty and integrity; and they will avoid engaging in any activity where their

personal interest interferes, or appears to interfere with those of the company.

Another of the principles in a Code of Ethics should be that the company will respect the rights of their customers,

suppliers and competitors, and deal fairly with them.

Sometimes dealing 'fairly' in this way may mean that a company accepts a lower profit in the short term than

it could by acting less ethically. For example, a company could increase its profits, by reducing the price it pays to its

suppliers. However, such a course of action would not be ethical if it results in hardship for the supplier.

The other companies in the sector may not have a Code of Ethics, and may be acting unethically. So simply maintaining

the same standards as them may not help a company to act ethically.

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