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每日一练 历年真题丨ACCA F1 考试模拟题:2019年6月21日(第50-51题)
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】 50.(a)Which two of the following are criticisms of relativism? A It takes no account of evolving norms B It leads to a philosophy
 
  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】

  50.(a)Which two of the following are criticisms of relativism?

  A It takes no account of evolving norms

  B It leads to a philosophy of anything goes

  C It makes short-term desires equivalent to longer-term interests

  D It is based on a fundamental contradiction

  E A consensus may not be possible(2 marks)

  51.(b)Are the following statements about social responsibility true or false?

  (i)Social responsibility action is likely to have an adverse effect on shareholders'interests in

  the short term

  (ii)An environmental audit involves assessing the opportunities and threats to an organisation

  (iii)Only governments are concerned with social responsibility

  (iv)Guaranteeing employees a minimum'living wage'is an example of social responsibility

  (2 marks)

  50.(a)B,D It is argued that relativism leads to a philosophy of anything goes and the statement that

  all statements are relative is an absolute(therefore non-relative)statement.

  51.(b)(i)True Social responsibility costs money and goes against the idea of maximising

  shareholder wealth.

  (ii)False An environmental audit monitors things such as legal compliance with environment

  regulations or emissions levels.

  (iii)False As can be seen in many examples,a number of companies take socially

  responsible actions.

  (iv)True This is an example of a company being socially responsible.
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ACCA考试百科
ACCA在国内被称为国际注册会计师,是全球权威的财会金融领域的证书之一,更是国际认可范围高的财务人员资格证书。
ACCA当中的Chartered全称为RoyalCharter,指的是其会员得到英国皇室授予皇家特许名衔,这个只有部分顶尖的组织和机构才会被授予;Certified为注册之意,指的是其会员行使的是具有法律效力的权益(所以鉴定一张证书是否是一张高含金量的证书,比较简单的方法就是看证书的全称当中是否有任何一个“C”) 。
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