今天给大家带来的每日一练，是来自ACCA考试模拟题：记得做完在下拉看答案哦~

　　【ACCA选择题】

　　第一题：Which of the following statements about corporate social responsibility is true?

　　(i)CSR guarantees increased profit levels

　　(ii)CSR adds cost to organisational activities and reduces profit levels

　　(iii)Social responsibility may have commercial benefits

　　(iv)Social responsibility is a concern confined to business organisations

　　A(i),(ii),(iii)and(iv)

　　B(i)and(iii)

　　C(ii)and(iv)

　　D(iii)only

　　第二题：Calum,Heidi and Jonas are managers for Zip Co.They have been told that their salary will be based on company performance and that a bonus scheme will also be introduced.The bonus will also be related to company performance.Which of the following best describes the approach to governance that Zip Co is using?

　　A Stewardship theory

　　B Agency theory

　　C Stakeholder theory
　　第一题：D

　　Rationale:Statement(i)is incorrect,because there is no such'guarantee';statement(ii)because it is not necessarily so,and statement(iv)because other organisations(eg charities,government bodies)are often more concerned with social responsibility than businesses.

　　Ways in:It is always worth checking to see if logic helps.Words like'guarantee'often signal an untrue statement,because they make such extreme claims.And if statement(i)is therefore incorrect,you've halved your options.It should then be obvious that(iv)is incorrect(if you think about a hospital,say).

　　第二题：B

　　Rationale:Agency theory suggests that managers will look after the performance of the company if doing so serves their own interests:hence performance incentives and rewards.Stewardship theory views the managers as stewards of the assets of the firm.Stakeholder theory argues that managers have a duty of care to a range of organisational shareholders.

　　Ways in:You could have ruled out Option C as irrelevant,and then worked on the implications of stewardship and agency.