每日一練 歷年真題丨ACCA F1 考試模擬題:2019年6月21日(第50-51題)

來源:中國ACCA考試網發布時間:2019-06-28 11:38發布者:chinaacca_gh

  今天給大家帶來的ACCA F1,是來自ACCA考試模擬題:記得做完在下拉看答案哦~

  【ACCA選擇題】

  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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