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】

　　24.7 Reliability,responsibility,........................................,courtesy and respect are the personal qualities expected of an accountant.

　　Which of the following words correctly complete this statement?

　　A Accountability

　　B Social responsibility

　　C Timeliness

　　D Ambition(2 marks)

　　24.8 You have been asked to work on a major investment decision that your company will be making,and discover that your brother-in-law is the managing director of a firm that may benefit from the outcome of the decision.

　　You have no intention of allowing this to influence the advice you give your firm,and you know that your brother-in-law will not try to influence you in any way.

　　What professional quality would make you consider handing this task to a colleague,or otherwise raising questions with your superiors?

　　A Scepticism

　　B Accountability

　　C Independence of mind

　　D Independence in appearance(2 marks)
　　24.7 C Rationale:Accountability and social responsibility are classed as professional qualities,not personal qualities.Ambition is a personal quality–but is not considered essential in a professional ethics context:it can even pose ethical dilemmas…

　　Pitfalls:You need to read the question stems carefully to pick up fine distinctions such as'personal'and'professional'.

　　24.8 D Rationale:Independence in appearance means avoiding situations that could cause a reasonable observer to question your objectivity.

　　In the scenario,this is a risk–while independence of mind(free from actual partiality)isn't.

　　The pure distractors were plausible because of the possibility of raising questions(scepticism)with your superiors(accountability)–but irrelevant.