2014年ACCA考试(P1专业会计师)考前总结3

来源: 高顿网校 2014-07-04
  以下是高顿网校小编为广大学员整理的:P1专业会计师考前总结,供学员参考。
 
  Non-executive Directors
 
  Role & Purpose
  (1) Strategy Role. Non-executive directors should contribute tostrategy success, challenging strategy, and offering advice on direction.
  (2) Scrutiny Role. Non-executive directors should scrutinize theperformance of executive management. They should represent the shareholders’interests to ensure agency issues don’t arise to reduce shareholder value.
  (3) Risk Role. Non-executive directors should ensure the company has arobust system of internal controls and system of risk management in place.
  (4) People Role. Non-executive directors should be responsible forappointing & removing senior managers, and determining appropriate levelsof remuneration for executives.
 
  Independence
  Non-executive directors should beindependent-minded, which means exercising objective judgment in the bestinterests of the corporation whatever the consequences for the directorpersonally. Non-executive directors should provide a balancing influence, andplay a key role in reducing conflicts of interest between management andshareholders.
 
  (Why)
  (1) Providing a detached and objective view of board decisions.
  (2) Providing shareholders with an independent voice on the board.
  (3) Reducing self-interest in the behavior of executives.
  (4) Providing expertise and communicate effectively.
 
  (How)
  (1) Non-executive directors should have no business, financial or otherconnection with the company except director’s fee and shareholdings.
  (2) Cross-directorships are a particular threatto independence of non-executive directors. It is where an executive directorof firm A is a non-executive director of firm B, and an executive director offirm B is a non-executive director of firm A.
  (3) Non-executive directors should not take part in share option schemeand their service should not be pensionable.
  (4) Appointment of non-executive directors should be for a specifiedterms and reappointment should not be automatic.
 
  Advantages/disadvantages
 
  (Advantages)
  (1) Non-executive directors provide independent element on the board.It implies that they have the detachment to be able to monitor the company’saffairs effectively.
  (2) Non-executive directors may have experiences and knowledge whichexecutive directors don not have. It expands the resources available formanagement to use.
  (3) Non-executive directors may improve the communication betweenshareholders and company and are often a comfort factor for third party such ascreditors.
  (4) Non-executive directors can provide wider perspective, andinstitutional perception is enhanced.
 
  (Disadvantages)
  (1) Non-executive directors may have difficulty imposing their viewsupon the board.
  (2) Non-executive directors face the problem of limited time that theycan devote to their role.
  (3) Non-executive directors may damage company performance by weakeningboard unity and stifling entrepreneurship.
  (4) Poor remuneration might lead people don’t want the job of beingnon-executive director. On the other hand, high-caliber non-executive directorsmay gravitate towards the best-run companies rather than companies which aremore in need of input from good non-executives.
 
  高顿网校小编寄语:羡慕别人得到的,不如珍惜自己拥有的。

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  高顿网校特别提醒:已经报名2014年ACCA考试的考生可按照复习计划有效进行!另外,高顿网校2014年ACCA考试辅导高清课程已经开通,通过针对性地讲解、训练、答疑、模考,对学习过程进行全程跟踪、分析、指导,可以帮助考生全面提升备考效果。
  
  报考指南:2014年ACCA考试备考指南
  免费题库:2014年ACCA考试免费题库
  考前冲刺:ACCA备考秘籍
  高清网课:ACCA考试网络课程   
 
acca备考 热门问题解答
acca考试怎么搭配科目?

建议优先选择相关联的科目进行搭配报考,这样可以提高备考效率,减轻备考压力,1、F1-F4:为随时机考科目,难度较低,这里可以自行随意选择考试顺序。2、F5-F9:如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话,推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7(8)再考F8(7),这就要取决你一次想考几门。3、P阶段:选修科目中,建议企业首选AFM!第二部分科目进行选择,如果AA和SBR掌握学生更好,可以通过选择AAA,如果SBL掌握的好,可以自己选择APM。

acca一共几门几年考完?

acca一共有15门考试科目,其中有必修科目和选修科目,考生需要考完13门科目才能拿下证书。

acca一年考几次?

acca一年有4次考试,分别是3月、6月、9月和12月,分季机考科目是采取的这类四个考季的模式,而随时机考则是没有这方面的时间规定限制,可以随报随考。

acca的含金量如何?

ACCA证书的含金量是比较高的,从就业、能力提升、全球认可等角度来说,都是比较有优势的证书,其含金量主要表现在以下几个方面:1、国际化,认可度高;2、岗位多,就业前景好;3、缺口大,人才激励。

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Sdanvi

高顿ACCA全学科负责人

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自创“少女三大法则”和“二阶学习法”
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sdanvi
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Perry

高顿acca明星讲师

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ACCA业界学霸型讲师
Perry
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  • 老师好,acca工资一般是多少钱?
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Dora

高顿acca明星讲师

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英国布里斯托优秀硕士生
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Dora
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  • 老师好,35岁考acca有意义吗?
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  • 老师好,考完acca可以做什么工作?
  • 老师好,acca年薪一般多少?
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