Once you say that ordinary beliefs and moral beliefs represent different types of attitude towards their contents (if they have contents at all) you can’t any longer tell the simple story.  This remains so even if the theory can allow moral attitudes to have contents in some sense and even if these contents are the same kind of thing as the contents of ordinary beliefs. That’s because the different relations to those contents (taking different attitudes towards them) will need to be taken into account. The resulting theory will need more complicated inconsistency and inference-licensing rules.  I’ll use R. M. Hare’s (1952) logic of phrastics and neustics to illustrate. Because it furthers my purpose in providing this example I’m going to assume that sincere speech acts using moral terms express attitudes and that these attitudes are what we attribute when say they believe something about morality.  This may be more than Hare was committed to himself. 