【acca F1考试题】acca每日一练32-33题(6月11日)
小伙伴们,acca练习题来啦!acca考试难吗?全英文考试该如何准备?这里是中公小编为大家收集的关于accaF1考试的题目,帮助大家学习acca。
【acca选择题】
24.1 Managers are said to have a ........................................ responsibility (or duty of faithful service) in
respect of the entities whose purposes they serve.
Which term correctly completes this sentence?
A Financial
B Ethical
C Fiduciary (1 mark)
24.2 What is the name given to an approach to ethical decision-making which considers the 'right' decision to
be the one which results in the greatest good to the greatest number of people in a given situation?
A Utilitarianism
B Deontology
C Virtue ethics (1 mark)
24.1 C Rationale: 'Fiduciary' means 'of trust'. Although this is a terminology question, it addresses the
important point that all managers (and organisations) are accountable to some external entity and
purpose.
24.2 A Rationale: Utilitarianism is based on 'usefulness': the greatest good of the greatest number.
Deontology is an alternative approach based on absolute moral principles (or categorical
imperatives): what is morally 'right' in a situation. Virtue ethics is a belief in pursuing positive
moral qualities, which flow out into behaviour.
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【acca F1考试题】acca每日一练31题(6月10日)
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