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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)

来源:中国ACCA考试网发布时间:2019-06-14 14:28发布者:ddd_ACCA

  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 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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