ACCA AB会计师与企业常见知识解析

ACCA AB（会计师与企业）是ACCA的第一门知识课程，难度并不大，但其涉及到的知识点却遍布了各大学科。以下为刚入门的ACCA学员在备考AB时的问题汇总，希望对大家都能有所帮助。

Q、private sector 中全是企业吗

A：私人部门（Private Sector）是“公共部门”的对称，是指个人、家庭和私人所拥有的企事业单位。

Q、以万科公司为例，如果是持股的大股东而不是只投了五万的小股东，那么公司的负债对他有影响吗

A：在教材里明确表明，除非股东他们提供一些个人担保，否则通常不会因企业债务而被起诉：

Q、下题中，为什么coolco属于key player

【试题内容】

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1、Northern Bottlers Company is located in a “dry” country, that is, the sale and consumption of alcoholic beverages is prohibited by law. The company bottles, under licence, a wide-range of non-alcoholic beverage brands; primarily sparkling beverages but also a variety of still beverages, such as waters, enhanced waters, juice drinks, ready-to-drink teas and energy drinks. The company wholesales its bottled beverages nationally to large supermarkets, hotels and restaurant chains. It is a member of the International Beverages Association whose objectives include “to protect the interest of the nonalcoholic beverage industry and promote its image in a rapidly evolving global economy”.
    Its most popular product lines are manufactured from a unique syrup which is imported from a sole supplier, CoolCo, a multinational corporation. Earlier this year CoolCo made a bid to take-over a manufacturer of sprits, that is beverages with an alcohol content around 40%. However, with the huge rise in demand for “alcopop” drinks, especially among school children, CoolCo withdrew from the take-over negotiations. It has recently announced that it plans to launch its own new brand of readymixed fizzy drinks containing alcohol, “PurEvil”.
    The proposed addition to CoolCo’s product range has angered the directors of Northern Bottlers as they are concerned about the impact this will have on the reputation of its products. National government officials have suggested that the import of CoolCo’s products should be banned to reduce the risk to the children as the “most vulnerable members of the community”.
    (a) The following are types of stakeholder:
    A Internal stakeholder
    B Connected stakeholder
    C External stakeholder
    Required:
    For each of the following, indicate whether they are internal, connected or external
stakeholders of Northern Bottlers.
    (i) CoolCo. Select one of A, B or C
    (ii) Directors of Northern Bottlers. Select one of A, B or C
    (iii) Government officials. Select one of A, B or C
    (iv) Shareholders of CoolCo. Select one of A, B or C
    Note: The total marks will be split equally between each part. (2 marks)
    (b) Complete the following sentences about Northern Bottlers’ stakeholders, with reference
    to Mendelow’s grid.
    CoolCo exerts 1 and should be 2 .
    (i) Select which ONE of the following fills Gap 1:
    A high power, low interest
    B high power, high interest
    C low power, low interest
    D low power, high interest
    Write down A, B, C or D.
    (ii) Select which ONE of the following fills Gap 2:
    A treated as a key player
    B kept satisfied
    C kept informed
    D largely ignored
    Write down A, B, C or D.
    The International Beverages Association exerts 3 and should be 4 .
    (iii) Select which ONE of the following fills Gap 3:
    A high power, low interest
    B high power, high interest
    C low power, low interest
    D low power, high interest
    Write down A, B, C or D.
    (iv) Select which ONE of the following fills Gap 4:
    A treated as a key player
    B kept satisfied
    C kept informed
    D largely ignored
    Write down A, B, C or D.
    Note: The total marks will be split equally between each part. (2 marks)

A：Its most popular product lines are manufactured from a unique syrup which is imported from a sole supplier, CoolCo, a multinational corporation.

请您注意对于CoolCo供应商的描述（上述标红字体），至受欢迎的产品有一个独特的原料，是来自唯一的供应商——CoolCo。所以这个供应商属于key player

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