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每日一练 历年真题丨ACCA F1 考试模拟题：2019年6月11日（第32题）
2019-06-14
摘要今天给大家带来的ACCA F1，是来自 ACCA考试 模拟题：记得做完在下拉看答案哦~ 【ACCA选择题】 24.1 Managers are said to have a........................................responsibility(or duty of faithful service)in respect of
【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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