F1基础讲义.doc

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）.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