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ACCA考试《P1专业会计师》笔记1

发布时间:2019-06-13

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  因为假期多,有更多的时间照顾小孩和父母,假期还可以开辅导班。我现在很后悔当时没留校读博留在高校。

  不管遇到多大的困难和挫折,学术报国的信念从未动摇过,学术报国的努力从未停止过。可以说,坚持学术报国,为人民做学问,是经济所和经济所人始终牢记并履行的神圣使命。  第三,崇尚学术,以学术为本位。经济所历来以做学问的好地方而著称。在历史上和现实中,经济所的旗下之所以能够积聚起那么多的优秀学者,之所以有那么多的优秀学者投身于经济所,潜心在经济所的平台上做学问,一个重要的原因就在于,经济所是以学术立所的。

ACCA考试《P1专业会计师》笔记1

  PartA-GovernanceandResponsibility    Principles-basedapproach  (1)Principles-basedapproachrequiresthecompanytoadheretothespiritratherthantheletterofcode.  (2)Theapproachesfocusonobjectivesratherthanthemechanismsbywhichtheseobjectiveswillbeachieved.  (3)Theapproachescanlaystressonthoseelementsofcorporategovernancetowhichrulescannoteasilybeapplied.  (4)Theapproachescanappliedacrossdifferentlegaljurisdictionsratherbeingfoundedinthelegalregulationsofonecountry.  (5)Theapproachesavoidinflexiblelegislationandallowscompaniestodeveloptheirownapproachestocorporategovernance.  (6)Theapproachesaretooboardtobeusedasaguidetobestcorporategovernancepractice.  (7)Theremaybeconfusionoverwhatiscompulsoryandwhatisnt.  Rules-basedapproach  (1)Rules-basedapproachplace  (2)  (3)Itsho  (4)Itisrigidanddifficulttodealwithquestionablesituationthatarenotcoveredsufficientlyintherulebook.  Influenceofownership:  Insidersystems  Insidersystemiswherecompaniesareownedandcontrolledbyasmallnumberofmajorshareholders,whichmaybemembersofthecompanysfoundingfamily.  (Advantages)  (1)anagement.  (2)Itiseasiertoinfluencecompanymanagementeveniftheownersarenotinvolvedinmanagement.  (3)  (Disadvantages)  (1)Theremaybediscriminationagainstminorityshareholdersandlackofminorityshareholdersprotections.  (2)Insidersystemstendnottobemonitoredeffectivelyandmaybereluctanttoemployoutsidersininfluentialposition.  (3)Insidersystemsoftendontdevelopmoreformalgovernancestructures.  (4)Insidersystemsmaybemorepronetoopaquefinancialtransactionsandmisuseoffund.  Outsidersystems  Outsidersystemsarecompanieswhereshareholdingismorewidelydispersed,andthereisthemanager-ownershipseparation.  (Advantages)  (1)Theseparationofownershipandmanagementhasprovidedanimpetusforthedevelopmentofmorerobustgovernancetoprotectshareholders.  (2)Shareholdershavevotingrightsthattheycanusetoexercisecontrol.  (3)Hostiletakeoversbecomefarmorefrequentandthiskindofthreatsactasadiscipliningmechanismoncompanymanagement.  (Disadvantages)  (1)Companiesaremorelikelytohaveanagencyproblemandsignificantcostsofagency.  (2)Largershareholdershaveoftenhadshort-termpriorities.  Stakeholdersincorporategovernance  (1)Stakeholdersareanyentity(person,groupornon-humanentity)  (2)Stakeholdertheoryindicatesthatlargecompanieshavesignificantimpactonsocietysothattheycannotonlyberesponsibletotheirshareholders,buthaveaccountabilitytoabroadrangeofstakeholders.  (3)Companiesshouldconcentrateonemployees,creditorsandgovernmentaswellasbehaveethicallyandhaveregardfortheenvironmentandsocietyasawhole.    (Instrumentalview)  (1)Fromthepointofinstrumentalview,themotivationofcompaniestofulfilltheresponsibilitiestowardsstakeholdersisthattheybelievethatitwouldhaveanimpactonmaximizingcompanysprofitsifnottodoso.  (2)Thecompaniesdonthaveanymoralstandpointofitsown,thereforeisdevoidofanymoralobligation.  (Normativeview)  (1)Fromthepointofnormativeview,themotivationofcompaniestofulfilltheresponsibilitiestowardsstakeholderisthattheyhaveconsciousnessofacceptingmoraldutytowardsothers.  (2)Thecompaniesisaltruistic,andhaveethical,philanthropicresponsibilitiesinadditiontoeconomic,legalresponsibilities.。

    参加房地产经纪人职业资格考试的人员,须在连续的4个考试年度内通过全部(4个)考试科目的考试;但是,符合免试部分科目条件参加3个考试科目考试的人员,须在连续的3个考试年度内通过应试科目的考试,方可获得《中华人民共和国房地产经纪专业人员职业资格证书》。编辑:[Huang]【】  [导读]:2019年上半年全国房地产经纪人考试(房地产经纪职业导论)精选练习试题及答案一,更多及备考资料,请访问专家推荐:2019年上半年全国房地产经纪人考试(房地产经纪职业导论)精选练习试题及答案一1).下列五人中,具有完全民事行为能力的人有()。A.张某,17周岁,外出打工,且每月都有工资寄回家补贴家用B.李某,15周岁,父母双亡,靠自己在城市卖报纸为生C.王某,19周岁,一直无工作,待业在家D.赵某,20周岁,患有精神病E.吴某,19周岁,精神正常,但瘫痪在床,生活起居需人照料正确答案:ACE答案解析:按照《民法通则》规定,具有完全民事行为能力的权利人是指18周岁以上的成年人或16周岁以上不满18周岁以自己的劳动收入为主要生活来源的未成年人。限制行为能力的人是指10周岁以上的未成年人和不能完全辨认自己行为的精神病人。

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