AB会计师与企业经典试题解析

普通来源：正保会计网校 2019-03-25

ACCA考试共有十三个考试科目，AB会计师与企业就是其中一门至为基础的科目。面对这类考试，我们不需要大量地案例分析，只要掌握财务知识，做到灵活运用即可。以下是小编给大家总结的AB考试中的经典题型，希望帮助大家更好地理解和掌握其中的知识。

·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：

题目中的情境表明，Southland是一个健康的经济体，但失业率一直在上升。这种说法中没有证据表明失业是由国民收入的波动引起的，因此这应该有助于排除周期性失业。这一情景并没有表明失业率的上升可以归因于季节性因素。因此，应该选择A或D作为至可信的答案。结构性失业至常见的原因是经济严重依赖的行业生产的商品和服务需求下降。当经济形势严峻时，比如上世纪30年代的大萧条，这可能导致成千上万的人失去工作，长期缺乏职位空缺。与此相反，摩擦性失业的典型表现是有未填补的空缺，但失业人员没有在适当的地方，或没有立即掌握适当的技能来填补这些空缺。

·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是首席执行官，Lynne是财务总监，这应该会让他们无法担任彼此公司薪酬委员会的成员。这样做的原因是，这种情况变成了一种“交叉董事关系”，客观性受到威胁，而且潜在的个人利益也受到威胁，因为作为负责考虑董事薪酬的董事会成员，双方都可能倾向于促进彼此的财务利益。A是不正确的，因为所有的董事会委员会都应该包括非执行董事，有些委员会应该完全由非执行董事组成。B是不正确的，因为没有禁止首席执行官担任另一家公司的非执行董事。D是至难排除的，因为一些公司确实试图通过限制每位董事服务的委员会数量来分散董事的工作量。然而，没有任何限制，对许多公司来说，董事会的规模意味着非执行董事将必须为一个以上的委员会服务。

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