ACCA F1备考|备考秘籍+最新技巧来袭!你不容错过!

  • 来源: 高顿ACCA
  • 2020-02-27 11:31:09
  • 责编: qhw

你还在为F1复杂的知识体系而烦恼吗?你在做习题时,还在到处翻书吗?为解决大家的苦恼,请到Aura老师大家整理了F1阶段的必会定义,以求高效备考。

Organization

Organization is a social arrangement which pursues collective goals, which controlsits own performance and which has a boundary separating it from its environment.

定义的重点:明确的分工、共同的目标、控制员工的表现、有明确的界限。
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Limited companies

A limited company has a separate legal personality from its owners (shareholders). The shareholders can not normally be sued for the debts of the business unless they have given some personal guarantee. Their risk is generally restricted to the amount that they have invested in the company when they buy the shares. This is called limited liability.

定义的重点:独立的法律个体,风险只限定于投入的财产,不连累其他财产。

Internal stakeholders

Internal stakeholders are intimately connected to the organization, and their objectives are likely to have a strong influence on how it is run, such as employees, managers.

定义的重点:与企业密切联系的,对企业运营有重要的影响。举例:企业的员工、领导者。

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