2014年陕西会计从业继续教育《会计职业道德》考试（In 2014, Shaanxi accountant continued to teach accounting professional ethics examination）.docVIP

2014年陕西会计从业继续教育《会计职业道德》考试（In 2014, Shaanxi accountant continued to teach accounting professional ethics examination） Accounting professional ethics A multiple-choice question (the 15 items, each item of 2 points, a total of 30 points. Single choice (to match each of the alternative answers, only one with the correct answer, please choose the correct option.) 1. the content of accounting professional ethics includes three aspects: professional obligation, professional honor and (B). A. professional trustworthiness B. occupation moral principle C. professional confidentiality D. love and respect A B C D Answer: occupation moral accounting includes three aspects of occupation duty, honor and integrity occupation occupation. 2., accountants should know themselves correctly, and adopt the methods of reflection, comparison and (A). A. and listen B. self discipline The C. D. self-discipline A B C D Answer: accounting personnel to correct understanding of their own, you can use reflection, comparison and listening methods. 3. the following are technical information and operational information that are not known to the public, bring economic benefits to the obligee, have practicability, and adopt confidentiality measures by the obligee (B). A. state secrets B. business secrets C. personal privacy D. technical information A B C D Trade secret refers to the technical information and management information which is not known to the public, can bring economic benefits to the obligee, and is practical and protected by the obligee. 4. among the following is a very important part of the French Code of professional ethics in accounting (C). A. honesty and self-discipline B. love and respect C. is more self willed D. participation in management A B C D Answer: France requires a real and fair point of view for professional judgment, as long as it is considered consistent with this principle, even if it deviates from the provisions of the law, you can also accept. In such an environmen