高頓小編為各位ACCA學(xué)員整理了科目重點知識點講解，希望大家查漏補(bǔ)缺，對考試有所幫助。
        Professional and ethical duty of the accountant
　　1 Ethical theory:
　　A key debate in ethical theory is whether ethics can be determined by objective, universal principles. How important the consequences of actions should be in determining an ethical position is also a significant issue. 1E4`&?
　　Ethical relativism and non-cognitivism: /Zx"BSu
　　.Relativism is the view that a wide variety of acceptable ethical beliefs and practices exist. The ethics that are most appropriate in a given situation will depend on the conditions at that time. Wap\J7NY
　　Ethical absolutism and cognitivism: T0b/txS
　　Absolutism is the view that there is an unchanging set of ethical principles that will apply to all situations, at all times and in all societies. A%&lW9z7
　　Deontological ethics: od,,2pwK+
　　Deontology is concerned with the application of absolute, universal ethical principles in order to arrive at rules of conduct, the word deontology being derived from the Greek for duty. [L|vBr
　　Teleological or consequentialist ethics: *Csxf[O
　　There are two versions of consequentialist ethics: DM\pi9
　　Utilitarianism – what is best for the greatest number 3{ea~G)[9
　　Egoism – what is best for me >*+n`"6
　　The teleological approach to ethics is to make moral judgments about courses of action by reference to their outcomes or consequences. W%9~'pXgB
　　Utilitarianism is the best-known formulation of this approach and can be summed up in the greatest good principle – greatest happiness of the greatest number. o62GEl25
　　Teleological or consequentialist ethics: egoism 8LuU2Lo
　　Egoism states that an act is ethically justified if decision-makers freely decide to pursue their own short-term desires or their long-term interests. The subject to all ethical decisions is the self.