F1基础讲义.doc
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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).Mostprivatecompaniesare