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每日一练 历年真题丨ACCA F1 考试模拟题:2019年6月17日(第42-43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】 24.13 Holders of public office should not place themselves under any financial or other obligation to outside individuals or orga
  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】

  24.13 Holders of public office should not place themselves under any financial or other obligation to outside

  individuals or organisations that might influence them in the performance of their official duties.

  This statement refers to which concept?

  A Independence

  B Reputation

  C Integrity(1 mark)

  24.14 Which one of the following is not part of a corporate code of ethics?

  A Professional ethics

  B Organisational culture

  C Organisational self-interest(1 mark)

  24.13 C Rationale:The statement is the definition of integrity made by the UK Nolan Committee on Standards in Public Life.

  24.14 C Rationale:Organisational self-interest is a threat to independence and a source of conflict of interest.The other options are different varieties of ethical systems.
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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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