Question:Which of the following remuneration methods may be used to align the interests of directors (agents) with those of shareholders (principals)?
A. Profit-related pay
B. Executive pension scheme contributions
C. Executive share option plans
D. Shares
E. High basic salary
The correct answers are:Profit-related pay; Shares; Executive share option plans.
解析:These methods link remuneration with company performance and hence encourage directors to maximize company value, in line with shareholder objectives. High basic salary and executive pension scheme contributions don't have the link with performance.
高顿网校温馨提醒
各位考生,2016年ACCA备考已经开始,为了方便各位学员能更加系统地掌握考试大纲的重点知识,帮助大家充分备考,体验实战,高顿网校开通了全免费的
ACCA题库(包括精题真题和全真模考系统),题库里附有详细的答案解析,学员可以通过多种题型加强练习。
戳这里进入ACCA免费题库>>>微信扫一扫,关注ACCA*7资讯,满满的干货喂饱你!ACCA微信公众号:gaodunacca
ACCA分享与交流QQ群:227573128