选择题：(c) Mr Cobar, the chief executive of SHC, has decided to draft two alternative statements to explain both possible

  • 题目分类：ACCA考试
  • 题目类型：选择题
  • 查看权限：VIP
题目内容：
(c) Mr Cobar, the chief executive of SHC, has decided to draft two alternative statements to explain both possible

outcomes of the secrecy/licensing decision to shareholders. Once the board has decided which one to pursue,

the relevant draft will be included in a voluntary section of the next corporate annual report.

Required:

(i) Draft a statement in the event that the board chooses the secrecy option. It should make a convincing

business case and put forward ethical arguments for the secrecy option. The ethical arguments should

be made from the stockholder (or pristine capitalist) perspective. (8 marks)

(ii) Draft a statement in the event that the board chooses the licensing option. It should make a convincing

business case and put forward ethical arguments for the licensing option. The ethical arguments should

be made from the wider stakeholder perspective. (8 marks)

(iii) Professional marks for the persuasiveness and logical flow of arguments: two marks per statement.

(4 marks)




参考答案：

()主要是以公司所拥有的其他公司的有价证券，作为股利支付给股东。

()主要是以公司所拥有的其他公司的有价证券，作为股利支付给股东。A:现金股利 B:财产股利 C:负债股利 D:股票股利

分类：ACCA考试   题型：选择题
查看答案

(d) Corporate annual reports contain both mandatory and voluntary disclosures.

(d) Corporate annual reports contain both mandatory and voluntary disclosures.Required:(i)

分类：ACCA考试   题型：选择题
查看答案

(ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’s

(ii) Explain why the disclosure of voluntary information in annual reports can enhance the

分类：ACCA考试   题型：选择题
查看答案

( )是指船壳、机器（包括主机、副机、发动机等）以及海上船舶的导航设备、燃 料、给养等等的损耗。A.船舶损坏 B.对第三者的责任C.船舶的有关利益 D.船舶的物质损失

( )是指船壳、机器（包括主机、副机、发动机等）以及海上船舶的导航设备、燃 料、给养等等的损耗。 A.船舶损坏 B.对第三者的责任 C.船舶的有关利益 D.船舶的物质损失

分类：ACCA考试   题型：选择题
查看答案

货运合同的特征中说法错误的是()。

货运合同的特征中说法错误的是()。A:以货物为运送对象 B:如实申报的义务 C:以实际交付货物为完成履行合同义务标志 D:涉及第三方关系人

分类：ACCA考试   题型：选择题
查看答案