備考ACCA考試學(xué)員要對(duì)知識(shí)點(diǎn)進(jìn)行全部學(xué)習(xí)，并對(duì)重難點(diǎn)進(jìn)行掌握并運(yùn)用。Ethic是ACCA考試中的一個(gè)重難點(diǎn)的考點(diǎn)，那么，ACCA考試Ethic中The fundamental principles的知識(shí)點(diǎn)內(nèi)容有哪些？

Ethic是ACCA考試中的一個(gè)知識(shí)點(diǎn)，學(xué)員需要掌握其內(nèi)容才可以。Ethic知識(shí)點(diǎn)相對(duì)較多，The fundamental principles是其中的一個(gè)考點(diǎn)，學(xué)員掌握該部分內(nèi)容很是關(guān)鍵。下面是小編給大家總結(jié)的該部分內(nèi)容的五點(diǎn)重點(diǎn)：

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊(cè)（PDF版）”

1、 Integrity 正直

專業(yè)會(huì)計(jì)應(yīng)該 be straightforward and honest in all professional and business relationships. Integrity also implies fair dealing and truthfulness.坦率、誠(chéng)實(shí)、公正

2、 Objectivity 客觀

專業(yè)會(huì)計(jì)應(yīng)該 not allow bias, conflicts of interest or the undue influence of others to override their professional or business judgement.不能因?yàn)槠?jiàn)、利益沖突或受不當(dāng)影響，而凌駕于專業(yè)/商業(yè)判斷之上。

3、Professional competence and due care 勤勉盡責(zé)

專業(yè)會(huì)計(jì)應(yīng)該 maintain professional knowledge and skill at the level required to ensure that a client receives competent professional services, and to act diligently and in accordance with applicable technical and professional standards.

4、 Confidentiality 保密

專業(yè)會(huì)計(jì)應(yīng)該 respect the confidentiality of information acquired as a result of professional and business

relationships and, therefore, not to disclose any such information to third parties without proper authority,nor use the information for personal advantage.不能在無(wú)客戶允許情況下泄露信息或謀取私利，但個(gè)別情況除外，見(jiàn)后文的保密豁免權(quán)（法定強(qiáng)制披露和主動(dòng)披露）

5、 Professional behaviour 專業(yè)

專業(yè)會(huì)計(jì)應(yīng)該 ensure they comply with relevant laws and regulations and should avoid any action that discredits the profession.避免行為有損職業(yè)聲譽(yù)

》》》ACCA P階段模擬考試，邀您試煉！了解ACCA P階段考試模式。

備考ACCA課程學(xué)員需要有自己的學(xué)習(xí)計(jì)劃，善于總結(jié)課程中的重難點(diǎn)，同時(shí)對(duì)考試中的要點(diǎn)能夠有透徹的理解。ACCA考試并不算是非 常難的考試，只是要求學(xué)員能夠掌握財(cái)會(huì)的相關(guān)內(nèi)容。因此只有真正的理解了教材的內(nèi)容，才能夠讓教材的內(nèi)容變成自己的，從而完全掌握。

ACCA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握ACCA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。