From the perspective of the object of responsibility, accounting professional ethics can roughly hav

The specific provisions of the "Accounting Basic Work Specification" on the professional ethics of accounting personnel have the following six aspects:

1. Dedication and love --- means that accountants should love their work, work hard to study the business, and adapt their knowledge and skills to the requirements of their work.

2. Familiar with laws and regulations--- means that accountants should be familiar with financial laws, regulations, rules and the national unified accounting system.

3. Acting in accordance with the law--- means that accountants should act in accordance with accounting laws, regulations, rules and the national unified accounting system to ensure that the confirmation, measurement, recording and reporting of accounting business are legal, true, accurate, timely and complete.

4. Objectivity and fairness--- means that accounting personnel are realistic, objective and fair in handling accounting business.

5. Doing a good job in reporting --- means that accounting personnel should be familiar with the production, operation and business management of the unit, and use the accounting information and accounting methods they have mastered to serve the operation and management of the unit.

6. Confidentiality --- means that accountants should keep the business secrets of their own units and cannot provide or disclose the accounting information of their units to the outside world without permission.

Answer]: b, d

Option A, love and dedication is the starting point of accounting professional ethics, and strengthening service and dedication to society is the end point of accounting professional ethics. Option C, there is no conflict between the adherence to the guidelines and the enhanced service return to the source, and the enhanced service is carried out on the basis of adhering to the omission guidelines.

In the following description of accounting ethics, there is () that is incorrect.

a. Accounting professional ethics covers the relationship between people, people and society, and people and nature.

b. Accounting professional ethics and accounting legal system are the same in nature.

c. The entire content of the accounting professional ethics can be summed up as Lian Xian Shijie's self-discipline and strengthening the service of his brother Tong.

d. Accounting professional ethics does not adjust the external behavior of accountants.

Correct answer: ABCD

ABCD [Analysis] This question assesses the relevant provisions of accounting professional ethics. Accounting ethics covers all aspects of economic relations in the accounting profession; is different in nature from the accounting legal system; The content of the accounting professional ethics code includes eight items: dedication, honesty and trustworthiness, integrity and self-discipline, participation in management, improvement of skills, strengthening of service, adherence to standards, objectivity and fairness; Accounting professional ethics not only adjusts the external behavior of accountants, but also adjusts the inner spiritual world of accountants.

Professional ethics is the embodiment of social ethics in the professional behavior and professional relations of all walks of life in the whole society.

The manifestation of endosomy is also an important part of the moral life of the whole society. The essence of professional ethics is to require workers to establish a correct working attitude and practice remuneration according to work. Labor is not only a service to society, but also a means of earning a living for the individual, requiring consistency between words and deeds, loyalty, honesty, and law-abiding character, etc.

I don't understand all of this, I'm sorry, I don't know if it can help you.

Accounting professional ethics refers to the professional code of conduct and norms that should be followed in the accounting profession, embody the characteristics of the accounting profession, and adjust the various economic relations of the accounting profession. Accounting professional ethics is the concrete embodiment of general social morality in accounting work, which guides and restricts accounting behavior, and adjusts the social norms of the relationship between accountants and society, accountants and different interest groups, and accountants. It runs through all areas and the whole process of accounting work, embodies the unity of social requirements and personality development, focuses on the adjustment of interpersonal relationships, takes reasonableness, goodness and subsidyness as the evaluation criteria, and takes social evaluation (honor) and personal evaluation (conscience) as the main means of constraints, then it is a kind of non-mandatory norm by transforming external requirements into internal norms.

So option C in the question, it is wrong to say that professional ethics are mandatory.

Accounting professional ethics mainly include: (1) dedication and love. (2) Familiarize yourself with laws and regulations. (3) Act in accordance with the law. (4) Objectivity and fairness. (5) Do a good job in service. (6) Keep secrets.

From the above points, it can be seen that accounting professional ethics is not mandatory.

The law is mandatory, and professional ethics is self-disciplined.

Answer: a, b, c, d

Answer Analysis] Morality is generally not coercive and only requires people to "do this or that", while law is mandatory and requires people to "do this or that". However, due to the fact that the accounting profession involves the interests of many stakeholders, the accounting professional ethics is different from the general ethics, and many contents are required to be strictly adhered to by accountants. Accounting professional ethics refers to the professional code of conduct and norms that should be followed in the accounting profession, reflect the characteristics of the accounting profession, and adjust the relationship between the accounting profession.

Accounting professional ethics is a means to adjust the relationship of various interests in the professional activities of accounting, and the professional ethics of accounting can cooperate with the national legal system, adjust the economic interest relationship in the professional relationship, and maintain the normal economic order. Accounting professional ethics is a means to adjust the relationship of various interests in the professional activities of accounting, and the professional ethics of accounting can cooperate with the national legal system, adjust the economic interest relationship in the professional relationship, and maintain the normal economic order.

Answer]: AD

Analysis] Accounting professional ethics covers all aspects of economic relations in accounting professional activities, option A is correct; The professional ethics of accounting are different in nature from the accounting legal draft system, and option B is wrong; The content of the accounting professional ethics code includes eight items: dedication, honesty and trustworthiness, honesty and self-discipline, objectivity and fairness, filial piety, adherence to standards, improvement of skills, participation in management, and strengthening service. Accounting professional ethics requires not only to adjust the external behavior of the accountant, but also to adjust the inner spiritual world of the accountant, option d is correct.

Answer]: C option C, the accounting legal system reflects the will and desire of the ruler, and the professional ethics of accounting do not always represent the will of the ruler, and many of them come from professional habits and conventions, and have strong self-discipline. Fierce balance.