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ACCA考试辅导:F1考题练习(5)

来源:考试吧 2018-01-24 18:41:05 要考试,上考试吧! 模拟考场
考试吧小编整理“ACCA考试辅导:F1考题练习”更多ACCA考试模拟试题,请关注考试吧ACCA考试频道。

  Question:Janet works for a toy company called K Co. She telephones Mary at P Co on a daily basis to order parts. Janet has no contact with customers but does deal with complaint letters from D Group, an organisation against slave labour. D Group believe that K Co use slave labour in the toy manufacturing factories.

  Which of the following are internal stakeholders of K Co?

  A. Janet only

  B. Janet and Mary at P Co

  C. Janet and D Group

  D. Janet, Mary and D Group

  The correct answer is: Janet only

  Rationale: Internal stakeholders include employees and management and so Janet is the only internal stakeholder. Customers and suppliers (like Mary at P Co) are connected stakeholders. Pressure groups such as D Group are external stakeholders.

  Question:Corporate governance is essentially of what significance?

  A. Strategic importance

  B. All of the above

  C. Risk management

  D. Control system

  The correct answer is: Strategic importance

  Rationale: Corporate governance includes the selection of senior officers (with influence over the future direction of the organisation), and relationships between the organisation and its key stakeholders. It is therefore regarded as being of strategic importance.

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