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】

　　7.Which of the following would be included in the principles of Corporate Social Responsibility?

　　(i)Human rights

　　(ii)Employee welfare

　　(iii)Professional ethics

　　(iv)Support for local suppliers

　　A(ii)and(iii)only

　　B(i)only

　　C(ii),(iii)and(iv)only

　　D(i),(ii)and(iv)only

　　8.Which of the following is subject to the least direct regulation?

　　A Employment protection

　　B Corporate social responsibility

　　C Corporate governance
　　答案：

　　7.D

　　Rationale:Professional ethics concern the individual ethical sphere,not the wider sphere of Corporate Social Responsibility which operates at the level of the firm.All of the others are CSR principles:human rights as a component of ethical trading and investment;employee welfare as part of ethical employment;and support for local suppliers as an example of sustainability.

　　Pitfalls:The combinations were designed to test if your thinking was limited to internal organisational matters or commercial matters.

　　8.B

　　Rationale:Employment protection is just one example of an area which is subject to law.Corporate governance is an area which is subject to codes of best practice(and law in some countries).CSR is therefore the area subject to least regulation and most managerial discretion