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1、1. In the CPA Review Course case, Daniel is required by a contact with RAP to provide email addresses of students at his university. The university has now taken the position that it is the invasion of students privacy to release email addresses without the students permissions. What should Daniel d
2、o?a. Provide the email addressesb. Not provide the email addresses and lose his positionc. Provide the email address only if students give permission for the RAP to use their email addressesd. Ask students to provide RAP with their email addresses, and then provide them anyway.Answer: c2. A classmat
3、e comes to you and says that she cannot afford the price of the accounting textbooks this semester. She would like to photocopy the necessary pages from your books as the semester goes along. You explain that would break copyright laws. She says that she cannot afford it and this would not hurt anyo
4、ne. Which ethical theory is she using?a. Utilitarianismb. Deontologyc. Teleologyd. EgosimAnswer: d3. What is the result of the practice of virtue ethics?a. A set of rules to live byb. An ethical reasoning modelc. Ability of judgmentd. A strong sense of justice.Answer: b4. What makes virtue ethics di
5、fferent for the other moral philosophies?a. Focus on the act and punishment.b. Focus on the decision maker and society.c. Focus on the act and societyd. Focus on the act and decision maker.Answer: d5. The philosophical belief that you should judge the result, not the action (end justifies the means)
6、 is?a. Utilitarianismb. Deontologyc. Justiced. Virtue ethicsAnswer: a6. When making a donation at the local Goodwill, Martha tells the clerk that her old computer is worth $400 when she knows it is only worth $100, just so she can deduct more on her taxes. Which theory best describes Marthas behavio
7、r?a. Utilitarianismb. Deontologyc. Egoismd. JusticeAnswer: c7. Virtue ethics isa. Doing what is rightb. Ones duty to act in a socially acceptable mannerc. Ones ability to meet or exceed their potentiald. What one ought to do when presented with an ethical dilemmaAnswer: a8. Aristotle defined _ as a
8、trait of character manifested in habitual action.a. virtueb. ethicsc. moralsd. none of theseAnswer: a9. “Do that action which will bring about the greatest good for the greatest number of people,” is the basic concept of which ethical theory?a. egoismb. deontologyc. utilitarianismd. virtue ethics An
9、swer: c10. The relationship between legal and ethical isa. Legal requires more than ethicalb. Ethical requires more than legalc. Legal and ethical are the same thingd. Ethical does more than required by the law Answer: dC钙离子Group Discussion:E附追索权转让应收账款收到现金作为投资活动现金流入A.数据集中统一，采用数据库B.计算机的应用The school b
10、oard has received a bomb threat claiming that a bomb would be detonated at noon on Monday at the high school. The threat was received by the school board at 8 pm on Sunday night. The school met and tried to decide how to handle the threat, keeping in mind the obligations to students, parents and the
11、 public. The school board came up with three alternatives solutions.因增持对子公司的股权增加资本公积3 200万元； 1. Do nothing as a majority of the time bomb threats to schools are a hoax.理由：年末，工程能否提前完工尚不确定，所以在确认当年主营业务收入的时候在收入总额中不能包括该项承诺支付的奖励款60万元。 2. Call off school at the high school on Monday. Have an announcement m
12、ade on the 10 pm Sunday news announcing that a water main is broken. (Some members of the board feel that such an announcement of the breaking water main will prevent copycat threats.)四、问答题（每小题8分，共计16分） 3. Call off school at the high school on Monday. Have an announcement made on the 10 pm Sunday ne
13、ws announcing that a bomb threat had been received.C058元Discuss which ethical theory supports each alternative. Which would you choose and why?贷：利润分配未分配利润 50Answer: The essay was written to have no right answer but rather for the student to display understanding of theories and critical thinking ski
14、lls.三、名词解释（每小题2分，共计10分）1. This may not require a theory. It is business as usual. Students may discuss the rights of students and parents for safety.C因持有的债券到期收到现金作为投资活动现金流入2. This is protecting the public and students interest but is telling a lie to achieve this end. Thus students should mention Ka
15、nt on the duty to not tell a lie and Utilitarianism on the least harm to all. Rights might also be mentioned as to whether the public, parents, and students have a right to know the truth.3. This is protecting the public and students interest and is telling the truth. Thus students should mention Ka
16、nt on the duty to not tell a lie, Utilitarianism on the least harm to all, and rights of the public, parents, and students have a right to know the truth. One consequence that students might consider is whether the public, parent, and students are better served when all know the truth (what if there are copycat threats).