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.