ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-83.docx

PAGE 1 ACCAF1考试-会计师与企业（基础阶段）历年真题精选及详细解析1108-83 16.1 Which of the following would constitute direct discrimination? A Setting age limits or ranges in an employment advertisement. B Offering less favourable terms to workers on flexible hours contracts. C Using word-of-mouth recruitment in a predominantly male workforce. 答案：A 16.2 Members of a religious minority in a workplace are frequently subjected to jokes about their dress and dietary customs, and a bit of name-calling, by non-religious workmates. They find this offensive and hurtful – even though their colleagues say it is \just a bit of fun\.What type of discrimination (if any) would this represent? A Victimisation B Indirect discrimination C Harassment 答案：C 16.3 Which of the following is a potential business benefit of a corporate diversity policy? A Compliance with equal opportunities legislation. B Respect for individuals. C Better understanding of target market segments. D Efficiency in managing human resources. 答案：C 16.4 Which of the following correctly describes the purpose of current Equal Pay regulations? A To ensure that there is no element of sexual or racial discrimination in determining pay rates. B To provide that job evaluation must be used in determining pay rates. C To provide that women have the right to equal pay to work of equal value to that of men. D To ensure that women have the right to equal pay to men in the same job. 答案：C 16.5 Which of the following statements are true? 1 Taking active steps to encourage people from disadvantaged groups to apply for jobs and training is classed as positive discrimination. 2 Diversity in the workplace means implementing an equal opportunities policy. A They are both true. B 1 is true and 2 is false. C 1 is false and 2 is true. D They are both false. 答案：D 16.6 Sound business arguments can be made for having an equal opportunities policy. Which of the following reasons apply? 1 To show common decency and fairness in line with business ethics. 2 To widen