acca考试p阶段是啥（ACCA考试Ethic中Thefundamentalprinciples的知识点内容有哪些）

备考ACCA考试学员要对知识点进行全部学习，并对重难点进行掌握并运用。Ethic是ACCA考试中的一个重难点的考点，那么，ACCA考试Ethic中The fundamental principles的知识点内容有哪些？

Ethic是ACCA考试中的一个知识点，学员需要掌握其内容才可以。Ethic知识点相对较多，The fundamental principles是其中的一个考点，学员掌握该部分内容很是关键。下面是小编给大家总结的该部分内容的五点重点：

1、 Integrity 正直

专业会计应该 be straightforward and honest in all professional and business relationships. Integrity also implies fair dealing and truthfulness.坦率、诚实、公正

2、 Objectivity 客观

专业会计应该 not allow bias, conflicts of interest or the undue influence of others to override their professional or business judgement.不能因为偏见、利益冲突或受不当影响，而凌驾于专业/商业判断之上。

3、Professional competence and due care 勤勉尽责

专业会计应该 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

专业会计应该 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.不能在无客户允许情况下泄露信息或谋取私利，但个别情况除外，见后文的保密豁免权（法定强制披露和主动披露）

5、 Professional behaviour 专业

专业会计应该 ensure they comply with relevant laws and regulations and should avoid any action that discredits the profession.避免行为有损职业声誉

备考ACCA课程学员需要有自己的学习计划，善于总结课程中的重难点，同时对考试中的要点能够有透彻的理解。ACCA考试并不算是非 常难的考试，只是要求学员能够掌握财会的相关内容。因此只有真正的理解了教材的内容，才能够让教材的内容变成自己的，从而完全掌握。

ACCA考试知识点的内容就这么多，学员如果对知识点还有更多的疑问，可以文章评论一起学习探讨！