F1基础讲义.doc
- 文档编号:705363
- 上传时间:2023-04-29
- 格式:DOC
- 页数:180
- 大小:7.90MB
F1基础讲义.doc
《F1基础讲义.doc》由会员分享,可在线阅读,更多相关《F1基础讲义.doc(180页珍藏版)》请在冰点文库上搜索。
luohongji0512@139-6989-4220
中国海洋大学ACCA中心
F1AccountantinBusiness
ForExamsIn2012-2013
PreparedbyEllenLuo
F1AccountantinBusiness涵盖的学科
管理学原理
组织行为学
公司治理
经济法与商法
人力资源管理
市场营销
微观经济学
宏观经济学
会计学基础
审计学基础
商业道德与职业操守
信息系统
PartAThebusinessorganisation,itsstakeholdersand
theexternalenvironment
Businessorganisationsandtheirstakeholders
这一章掌握组织的定义、形式;组织的分类;组织的利益相关者等知识点。
1.Purposeofbusinessorganisations
定义:
Anorganisationis:
'asocialarrangement(社会编制)whichpursuescollectivegoals,whichcontrolsitsownperformanceandwhichhasaboundaryseparatingitfromitsenvironment'.
组织是人们按照一定的目的、任务和形式编制起来的社会集团
Thecommoncharacteristicsoforganisationsareasfollows.(对上述定义的解读)
(a)Organisationsarepreoccupiedwithperformance,andmeetingorimprovingtheirstandards.
(b)Organisationscontainformal,documentedsystemsandprocedureswhichenablethemtocontrolwhattheydo.
(c)Differentpeopledodifferentthings,orspecialiseinoneactivity.
(d)Theypursueavarietyofobjectivesandgoals.
(e)Mostorganisationsobtaininputs(egmaterials),andprocessthemintooutputs(egforotherstobuy).
不同分类:
Organisationsalsodifferinmanyways.Herearesomepossibledifferences.
(a)Ownership(所有权的形式)
Someorganisationsareownedbyprivateownersorshareholders.Theseareprivatesectororganisations.Publicsectororganisationsareownedbythegovernment.
(b)Control(控制权)
Someorganisationsarecontrolledbytheownersthemselvesbutmanyarecontrolledbypeopleworkingontheirbehalf.Someareindirectlycontrolledbygovernment-sponsoredregulators.
(c)Activity(不同行业或产业)
Theycouldbemanufacturingorganisations,forexample,ortheycouldbeahealthcareservice.
(d)Profitornon-profitorientation(营利性或非营利性组织)
Somebusinessesexisttomakeaprofit.Others,forexamplethearmy,arenotprofitorientated.
(e)Legalstatus(法律上的存在形式,有限责任公司或合伙制)
Organisationsmaybelimitedcompaniesorpartnerships.
(f)Size(规模)
Thebusinessmaybeasmallfamilybusinessoramultinationalcorporation.
(g)Sourcesoffinance(融资来源,借款或发行股票)
Businesscanraisefinancebyborrowingfrombanksorgovernmentfunding(政府借款)orissuingshares.
(h)Technology(技术水平)
Businesseshavevaryingdegreesoftechnologyuse.Forexample,computerfirmswillhavehighuseoftechnologybutacornershopwillhaveverylowuse.
2.Typesofbusinessorganisation(重点)
1)Profitvsnon-profitorientation(营利性与非营利性的)
Animportantdifferenceinthelistaboveisbetweenprofitorientated('commercial')andnonprofitorientatedorganisations.
2)Privatevspublicsector
Privatesector(私有制企业):
organisationsnotownedorrunbycentralorlocalgovernment,orgovernmentagencies
Abusinessorganisationexiststomakeaprofit.Inotherwords,thecostsofitsactivitiesshouldbelessthantherevenuesitearnsfromprovidinggoodsorservices.Profitsarenotincidentaltoitsactivitiesbutthedrivingfactor.
Alimitedcompany(有限责任公司)hasaseparatelegalpersonalityfromitsowners(shareholders).Theshareholderscannotnormallybesuedforthedebtsofthebusinessunlesstheyhavegivensomepersonalguarantee.Theirriskisgenerallyrestrictedtotheamountthattheyhaveinvestedinthecompanywhenbuyingtheshares.
Theownershipandcontrolofalimitedcompanyarelegallyseparateeventhoughtheymaybevestedinthesameindividualorindividuals.
Ø与公司有关人员的几点名词解释
(a)Shareholders(股东)aretheownersbuthavelimitedrights,asshareholders,overthedaytodayrunningofthecompany.Theyprovidecapitalandreceiveareturn.Shareholderscouldbelargeinstitutionalinvestors(大型投资机构)(suchasinsurancecompaniesandpensionfunds),privateindividuals,oremployees.
(b)Directors(董事)areappointedbyshareholderstorunthecompany.IntheUK,theboardofdirectorscontrolsmanagementandstaff,andisaccountabletotheshareholders(董事会对股东负责),butithasresponsibilitiestowardsbothgroups–ownersandemployeesalike.
(i)Executivedirectors(执行董事)participateinthedailyoperationsoftheorganisation.
(ii)Non-executivedirectors(非执行董事)areinvitedtojoininanadvisorycapacity,usuallytobringtheirparticularskillsorexperiencetothediscussionsoftheboardtoexercisesomeoverallguidance.
(c)Operationalmanagement(经营管理层)usuallyconsistsofcareermanagers(职业经理人)whoarerecruitedtooperatethebusiness,andareaccountabletotheboard.
ØTypesoflimitedcompany(补充知识点:
有限责任公司的分类,按中文可理解为非上市企业与上市企业)
IntheUK,limitedcompaniescomeintwotypes:
privatelimitedcompanies(egXLimited,非上市企业)andpubliclimitedcompanies(egXplc上市企业,企业一旦上市即可以向公共募集资金,所以称之为publiclimitedcompanies,不是指公有制).Theydifferasfollows.
(a)Numberofshareholders(股东数量).Mostprivatecompaniesareownedbyonlyasmallnumberofshareholders.Publiccompaniesgenerallyareownedbyawiderproportionoftheinvestingpublic.
(b)Transferabilityofshares(股份的转让).Sharesinpubliccompaniescanbeofferedtothegeneralpublic.Inpracticethismeansthattheycanbetradedonastockexchange.Sharesinprivatecompanies,
ontheotherhand,arerarelytransferablewithouttheconsentoftheshareholders.
(c)Directorsasshareholders.Thedirectorsofaprivatelimitedcompanyaremorelikelytoholdasubstantialportionofthecompany'ssharesthanthedirectorsofapubliccompany.
(d)Sourceofcapital(资金的来源)
(i)Aprivatecompany'ssharecapitalwillnormallybeprovidedfromthreesources.
–Thefounderorpromoter(来自创始人的资本)
–Businessassociatesofthefounderoremployer(与创始人或老板有联营关系的企业)
–Venturecapitalists(创业投资机构,或叫风险投资机构)
(ii)Apubliccompany'ssharecapital,inaddition,canberaisedfromthepublicdirectly,orthroughinstitutionalinvestors,usingrecognisedmarkets.
Manycompaniesstartinasmallway,oftenasfamilybusinesseswhichoperateasprivatecompanies,thengrowtothepointwheretheybecomepubliccompaniesandcaninviteinvestorstosubscribeforshares.
ØAdvantagesanddisadvantagesoflimitedcompanies
Advantages
•Moremoneyavailableforinvestment.
•Reducesriskforinvestorsthankstolimitedliability.
•Separatelegalpersonality.Acompanycanownproperty,makecontractsetc.
•Ownershipislegallyseparatefromcontrol.Investorsneednotgetinvolvedinoperations.
•Norestrictionsonsize.Somecompanieshavemillionsofshareholders.
•Flexibility.Capitalandenterprisecanbebroughttogether.
Disadvantages
•Legalcompliancecosts.Becauseoflimitedliability,thefinancialstatementsofmostlimitedcompanieshavetobeaudited,andthenpublishedforshareholders.
•Shareholdershavelittlepracticalpower,otherthantoselltheirsharestoanewgroupofmanagers,althoughtheycanvotetosackthedirectors.
Twopeoplearetheonlyshareholdersinalimitedliabilitycompany.Thismeansthat:
C
Atheymustmeetallthedebtsofthecompany
Bthecompanycannotbecomebankrupt(企业不会破产,bankrupt为破产的意思)
Ctheycannotbeaskedtomeetthedebtsofthecompany
Dthebusinesshasaturnoveroflessthan£100,000(营业额在£100,000以下,此处turnover为营业收入的意思,无此项规定)
A:
Theshareholderscannotnormallybesuedforthedebtsofthebusinessunlesstheyhavegivensomepersonalguarantee.即不用承担所有债务,所以A不对。
Cisthecorrectanswerbecausetheshareholdershavelimitedliability–thismeanstheirliabilityislimitedtotheamountpaidforthesharecapital.
Publicsector(公共部门,国有机构):
organisationownedorrunbycentralorlocalgovernmentorgovernmentagencies
Thepublicsectorcomprisesallorganisationsownedandrunbythegovernmentandlocalgovernment.
Examples:
(记住哦)
•Thearmedforces•Governmentdepartments•Mostschoolsanduniversities
•TheUKPensionsService•ThePostOffice
1.Whichofthefollowingorganisationswouldbeconsideredtobepublicsectororganisations?
C
(1)Privatelimitedcompanies
(2)Partnerships
(3)Publicly-ownedcompanies(Publiclyownedcompaniesareusuallyrunbythegovernment)
(4)Publiclimitedcompanies(指上市企业,并非公有制企业的意思)
A
(2)and(3)
B(3)and(4)
C(3)only
D(4)only
此题原题有错误。
题目问的是publicsectoe.
2.Whichofthefollowingorganisationsisnormallyfoundinthepublicsector?
AEducation(上述examples中提到Mostschoolsanduniversities)
BCharities
CClubs
DBusinesses
B和C通常指NGO(非政府组织,与政府机构相对应,而非与publicsector相对应)
3.Thepublicsectorisnormallyconcernedwith:
Amakingprofitfromthesaleofgoods
Bprovidingservicestospecificgroupsfundedfromcharitabledonations
Ctheprovisionofbasicgovernmentservices(mainactivityinthepublicsector)
Draisingfundsbysubscriptionsfrommemberstoprovidecommonservices
OptionsAandBrelatetotheprivatesectorandDtoamutualorganisation.
3)Non-governmentalorganisations(非政府组织)
Anon-governmentalorganisation(NGO)isanindependentvoluntaryassociationofpeopleactingtogetherforsomecommonpurpose(otherthanachievinggovernmentofficeormakingmoney).
NGOsneedtoengageinfundraisingandmobilisationofresources(donations,volunteerlabour,materials).ThefollowingaresomeorganisationalfeaturesofNGOs.
•Staffingbyvolunteersaswellasfulltimeemployees
•Financefromgrantsorcontracts
•Skillsinadvertisingandmediarelations
•Somekindofnational'headquarters'
•Planningandbudgetingexpertise
4)Co-operativesocietiesandmutualassociations(合作共有的组织)
Co-operativesarebusinessesownedbytheirworkersorcustomers,whosharetheprofits.
Amajorexampleofaco-operativeintheUKistheCo-operativeRetailStorenetwork.InadditionthereistheCo-operativeWholesaleSocietyandt
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- F1 基础 讲义