ACCA基础道德模块答案

The public is everyone who is affected or could potentially be affected by the work or shortcomings of accountants and auditors, including third party institutions.The interest is the potential impact of accountants’ work on the public, whether that be beneficial or harmful.

What actions are the public interested in as far as accountancy is concerned?

Money laundering is the generic term used to describe the process by which criminals disguise the original ownership and control of the proceeds of criminal conduct by making such proceeds appear to have derived from a legitimate source.

The illegal buying or selling of securities on the basis of information that is unavailable to the public.It is illegal when the material information is still nonpublic trading while having special knowledge is unfair to other investors who don't have access to such knowledge. illegal insider trading therefore includes tipping others when you have any sort of nonpublic

Professional ethics has become more important over the years. As we become more specialized in our occupation, the issues become that much more complex and hard.

a threat to the fundmental principles for an accountant is where,the professional may have problems in being honest, being unbiased, being confidential and maintain professional standards or behaviour.

this means "how well do you get things done.It is hard to be effective if we aren't confident.This means achieving our goals efficiently, like investment, getting the best possible return.

A spreadsheet is a computer application with tools that increase the user's productivity in capturing, analyzing, and sharing tabular data sets. they were first developed for accounting or bookkeeping tasks, they now are used extensively in any context where tabular lists are built, sorted, and sharedt displays multiple cells usually in a two-dimensional matrix or grid consisting of rows and column.A modern spreadsheet file consists of multiple worksheets that make up one workbook, with each file being one workbook.A cell on one sheet is capable of referencing cells on other, different sheets, whether within the same workbook or even, in some cases, in different workbooks.

Different objectives. Professional ethics are how the industry, any professional industry,should operate... personal ethics are how we ourselves should operate, not only in relation to the professional world but in our own personal, and social, spaces.