ACCA考試共有十三個考試科目，AB會計師與企業(yè)就是其中一門至為基礎(chǔ)的科目。面對這類考試，我們不需要大量地案例分析，只要掌握財務(wù)知識，做到靈活運用即可。以下是小編給大家總結(jié)的AB考試中的經(jīng)典題型，希望幫助大家更好地理解和掌握其中的知識。

·Example 1

Southland is an emerging nation with a healthy economy. However, its government is concerned that unemployment has risen from 3% to 5% of the working population. A recent study by Southland’s central bank has revealed that there are many unfilled vacancies in growing industries, but the workers who are making themselves available for work or becoming unemployed have the wrong skills, or are located in the wrong regions, to meet the immediate demand for labour in areas of economic growth.

Which type of unemployment does Southland demonstrate?

A Structural

B Cyclical

C Seasonal

D Frictional

The correct answer is D

解析：

題目中的情境表明，Southland是一個健康的經(jīng)濟體，但失業(yè)率一直在上升。這種說法中沒有證據(jù)表明失業(yè)是由國民收入的波動引起的，因此這應(yīng)該有助于排除周期性失業(yè)。這一情景并沒有表明失業(yè)率的上升可以歸因于季節(jié)性因素。因此，應(yīng)該選擇A或D作為至可信的答案。結(jié)構(gòu)性失業(yè)至常見的原因是經(jīng)濟嚴(yán)重依賴的行業(yè)生產(chǎn)的商品和服務(wù)需求下降。當(dāng)經(jīng)濟形勢嚴(yán)峻時，比如上世紀(jì)30年代的大蕭條，這可能導(dǎo)致成千上萬的人失去工作，長期缺乏職位空缺。與此相反，摩擦性失業(yè)的典型表現(xiàn)是有未填補的空缺，但失業(yè)人員沒有在適當(dāng)?shù)牡胤?，或沒有立即掌握適當(dāng)?shù)募寄軄硖钛a這些空缺。

·Example 2

Lynne is the finance director of ABC Company and a non-executive director of DEF Company. She serves on the remuneration committee and the risk committee of DEF Company. Rodney is the chief executive officer of DEF Company and a non-executive director of ABC Company. He is a member of ABC Company’s audit committee and remuneration committee.

Which of the following statements is correct in relation to recognised best practice in corporate governance?

A Lynne should not be a member of the risk committee as she is a non-executive director and will know nothing about operational risks

B Rodney should not be a non-executive director of any company as he is DEF Company’s chief executive officer

C Either Lynne or Rodney should not be a member of the respective remuneration committee

D Neither Lynne nor Rodney should serve on any more than one standing committee

The correct answer is C.

解析：

由于Rodney是首席執(zhí)行官，Lynne是財務(wù)總監(jiān)，這應(yīng)該會讓他們無法擔(dān)任彼此公司薪酬委員會的成員。這樣做的原因是，這種情況變成了一種“交叉董事關(guān)系”，客觀性受到威脅，而且潛在的個人利益也受到威脅，因為作為負責(zé)考慮董事薪酬的董事會成員，雙方都可能傾向于促進彼此的財務(wù)利益。A是不正確的，因為所有的董事會委員會都應(yīng)該包括非執(zhí)行董事，有些委員會應(yīng)該完全由非執(zhí)行董事組成。B是不正確的，因為沒有禁止首席執(zhí)行官擔(dān)任另一家公司的非執(zhí)行董事。D是至難排除的，因為一些公司確實試圖通過限制每位董事服務(wù)的委員會數(shù)量來分散董事的工作量。然而，沒有任何限制，對許多公司來說，董事會的規(guī)模意味著非執(zhí)行董事將必須為一個以上的委員會服務(wù)。

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