- 1、本文档共18页,可阅读全部内容。
- 2、原创力文档(book118)网站文档一经付费(服务费),不意味着购买了该文档的版权,仅供个人/单位学习、研究之用,不得用于商业用途,未经授权,严禁复制、发行、汇编、翻译或者网络传播等,侵权必究。
- 3、本站所有内容均由合作方或网友上传,本站不对文档的完整性、权威性及其观点立场正确性做任何保证或承诺!文档内容仅供研究参考,付费前请自行鉴别。如您付费,意味着您自己接受本站规则且自行承担风险,本站不退款、不进行额外附加服务;查看《如何避免下载的几个坑》。如果您已付费下载过本站文档,您可以点击 这里二次下载。
- 4、如文档侵犯商业秘密、侵犯著作权、侵犯人身权等,请点击“版权申诉”(推荐),也可以打举报电话:400-050-0827(电话支持时间:9:00-18:30)。
查看更多
ACCA论述题 (F1)
ACCA,F1,1— 7 章论述题
一、 The business organization
1、Suppose you are organizing a student ball. What advantages could
be
gained by forming a committee( 成立一个委员会 ) to manage the process
and ultimate event?
?It would help overcome your limitations by pooling( 共用 )
knowledge~
ideas and expertise.
?It would enable individuals to specialise, 专门研究 )in particular
roles.
?It would save time through joint effort.
?It would enable synergy, 协同、配合 ,to be gained.
?It would satisfy social needs.
2、Some building societies( 住宅互助社团 ) have demutualised, 股份化 ,
and
become banks with shareholders. Comment on how this may have
affected
lenders and borrowers.
答案 :Mutual building societies exist for the benefit of their
members.
is reflected in setting: This
,1, interest rates, 利率 , for borrowers as low as possible
,2, interest rates for savers as high as possible
The aim is not to make a profit so the borrowing and saving rates
are moved as close as possible with a small margin sufficient to cover
costs. Once it becomes a bank the building society must then seek to
maximise, 最大化 ,shareholder wealth and become profit seeking. This is
done by increasing borrowing rates and reducing saving rates. Members
will thus find that the terms offered by the building society become
less attractive.
However~when demutualising, 股份化 ,most building societies give
their
members windfalls, 外快~横财 ,of shares so members become
shareholders ~
thus benefiting from dividends, 红利~股息 ,and share price increases.
3、An over-keen, 过激的 ,sales person promises a new product to a
client
before production anticipates( 生产预期 ) manufacturing it.
What problems could this cause and how could it have been avoided,
Problems:
文档评论(0)