ACCA AB會(huì)計(jì)師與企業(yè)常見知識(shí)解析

ACCA AB（會(huì)計(jì)師與企業(yè)）是ACCA的第一門知識(shí)課程，難度并不大，但其涉及到的知識(shí)點(diǎn)卻遍布了各大學(xué)科。以下為剛?cè)腴T的ACCA學(xué)員在備考AB時(shí)的問題匯總，希望對(duì)大家都能有所幫助。

Q、private sector 中全是企業(yè)嗎

A：私人部門（Private Sector）是“公共部門”的對(duì)稱，是指?jìng)€(gè)人、家庭和私人所擁有的企事業(yè)單位。

Q、以萬科公司為例，如果是持股的大股東而不是只投了五萬的小股東，那么公司的負(fù)債對(duì)他有影響嗎

A：在教材里明確表明，除非股東他們提供一些個(gè)人擔(dān)保，否則通常不會(huì)因企業(yè)債務(wù)而被起訴：

Q、下題中，為什么coolco屬于key player

【試題內(nèi)容】

---

1、Northern Bottlers Company is located in a “dry” country, that is, the sale and consumption of alcoholic beverages is prohibited by law. The company bottles, under licence, a wide-range of non-alcoholic beverage brands; primarily sparkling beverages but also a variety of still beverages, such as waters, enhanced waters, juice drinks, ready-to-drink teas and energy drinks. The company wholesales its bottled beverages nationally to large supermarkets, hotels and restaurant chains. It is a member of the International Beverages Association whose objectives include “to protect the interest of the nonalcoholic beverage industry and promote its image in a rapidly evolving global economy”.
    Its most popular product lines are manufactured from a unique syrup which is imported from a sole supplier, CoolCo, a multinational corporation. Earlier this year CoolCo made a bid to take-over a manufacturer of sprits, that is beverages with an alcohol content around 40%. However, with the huge rise in demand for “alcopop” drinks, especially among school children, CoolCo withdrew from the take-over negotiations. It has recently announced that it plans to launch its own new brand of readymixed fizzy drinks containing alcohol, “PurEvil”.
    The proposed addition to CoolCo’s product range has angered the directors of Northern Bottlers as they are concerned about the impact this will have on the reputation of its products. National government officials have suggested that the import of CoolCo’s products should be banned to reduce the risk to the children as the “most vulnerable members of the community”.
    (a) The following are types of stakeholder:
    A Internal stakeholder
    B Connected stakeholder
    C External stakeholder
    Required:
    For each of the following, indicate whether they are internal, connected or external
stakeholders of Northern Bottlers.
    (i) CoolCo. Select one of A, B or C
    (ii) Directors of Northern Bottlers. Select one of A, B or C
    (iii) Government officials. Select one of A, B or C
    (iv) Shareholders of CoolCo. Select one of A, B or C
    Note: The total marks will be split equally between each part. (2 marks)
    (b) Complete the following sentences about Northern Bottlers’ stakeholders, with reference
    to Mendelow’s grid.
    CoolCo exerts 1 and should be 2 .
    (i) Select which ONE of the following fills Gap 1:
    A high power, low interest
    B high power, high interest
    C low power, low interest
    D low power, high interest
    Write down A, B, C or D.
    (ii) Select which ONE of the following fills Gap 2:
    A treated as a key player
    B kept satisfied
    C kept informed
    D largely ignored
    Write down A, B, C or D.
    The International Beverages Association exerts 3 and should be 4 .
    (iii) Select which ONE of the following fills Gap 3:
    A high power, low interest
    B high power, high interest
    C low power, low interest
    D low power, high interest
    Write down A, B, C or D.
    (iv) Select which ONE of the following fills Gap 4:
    A treated as a key player
    B kept satisfied
    C kept informed
    D largely ignored
    Write down A, B, C or D.
    Note: The total marks will be split equally between each part. (2 marks)

A：Its most popular product lines are manufactured from a unique syrup which is imported from a sole supplier, CoolCo, a multinational corporation.

請(qǐng)您注意對(duì)于CoolCo供應(yīng)商的描述（上述標(biāo)紅字體），至受歡迎的產(chǎn)品有一個(gè)獨(dú)特的原料，是來自唯一的供應(yīng)商——CoolCo。所以這個(gè)供應(yīng)商屬于key player

以上信息由正保會(huì)計(jì)網(wǎng)校原創(chuàng)整理、發(fā)布，其它機(jī)構(gòu)未經(jīng)授權(quán)請(qǐng)勿轉(zhuǎn)載。如需了解ACCA AB考試內(nèi)容、下載學(xué)習(xí)資料，歡迎點(diǎn)擊下方領(lǐng)取。