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每日一练 历年真题丨ACCA F1 考试模拟题:2019年6月16日(第40-41题)
摘要今天给大家带来的ACCA F1,是来自 ACCA考试 模拟题:记得做完在下拉看答案哦~ 【ACCA选择题】 24.11 The directorsdeliberations must be balanced by taking into account everyone who has a legitimate interest in the company an
  今天给大家带来的ACCA F1,是来自ACCA考试模拟题:记得做完在下拉看答案哦~

  【ACCA选择题】

  24.11 The directors'deliberations must be balanced by taking into account everyone who has a legitimate

  interest in the company and respecting their rights and views.

  This statement describes which concept?

  A Fairness

  B Openness

  C Probity(1 mark)

  24.12 Which of the following statements is a definition of probity?

  A Open and clear disclosure of all relevant information

  B Telling the truth and not misleading stakeholders

  C Accepting the blame or credit for decisions

  D Answerable in some way for the consequences of its actions(2 marks)

  24.11 A Rationale:This is a definition of fairness.

  24.12 B Rationale:Option A is a definition of openness,C is responsibility and D is accountability.
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ACCA考试百科
ACCA在国内被称为国际注册会计师,是全球权威的财会金融领域的证书之一,更是国际认可范围高的财务人员资格证书。
ACCA当中的Chartered全称为RoyalCharter,指的是其会员得到英国皇室授予皇家特许名衔,这个只有部分顶尖的组织和机构才会被授予;Certified为注册之意,指的是其会员行使的是具有法律效力的权益(所以鉴定一张证书是否是一张高含金量的证书,比较简单的方法就是看证书的全称当中是否有任何一个“C”) 。
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