亲爱的acca小伙伴们,9月份考试即将来临,小编为大家整理了p1常见的考点及相应的历年考题经典题型,建议大家再考前把这些题目与相应的考官文章复习一遍,巩固复习。祝大家顺利通过考试!
part a corporate governance
1.考核一个sound cg相关的特征:
·d12 q2a 10分;
·d10 q1c(i)10分
2.agency theory:
·j16 q2(b)9分;
·d13 q2b 2分;
·j12 q1d 10分,考核agency relationship
·j10 q1c 10分,考核agency relationship
3.stakeholder theory
·j16 q1(a)(ii)4分
·j15 q2c 7分
·d14 q1a 7分
·d12 q4b c 15分
4.stakeholder的分类:
·见考官文章all about stakeholders;
·voluntary/involuntary:自主参与/被动参与影响(j10 q1a 12分)
5.stakeholder claims
·march 2017 q1(d):shareholders
·j 16 q1(a)(i): mendelow(9分);
·j15 q2c 8分;
·d14 q1a 7分
·j10 q1b 10分:trade unions
·j15 q2a 7分;j14 q1c 10分;d10 q1a 12分:institutional shareholders
6.transaction cost theory
7.fiduciary duty
·march 2017 q1(d)(i)8分
·j13 q3b 7分
8.no conflict of interest
·j16 q2(a)8分
9.principles of good cg:11个principles定义重点掌握
·j16 q1(d)(i)6分;
·d14 q1d(ii)6分;
·j14 q1a 9分;
·j13 q1d(i)6分;
·d12 q2c 7分;
·j12 q1d(i)3分,和sth mapping结合,共7分;
·j11 q3b 8分
10.value for money(3es):
·j16 q1(d)(ii)9分
11.public sector governance:
·考官文章:public sector governance–part 1&part 2
12.principle-based cg vs.rules-based cg
·d13 q2ac 15分;
·j13 q4a 7分考核’code of corporate governance;
·d12 q2b 8分、d11 q2a 12分考核两种方法的区别
13.chairman vs.ceo:
·d14 q3a 10分,
·d11 q2b 8分,
·j11 q1d(i)8分
14.insider systems(family companies):
·j15 q1a 10分考核family-owned company和publicly listed company cg的不同;
·j12 q4a 10分考核family co.上市,
·j10 q4a 10分
15.4个committee:nomination,remuneration,audit,risk
16.institutional shareholder,trade union,company secretary
17.cpd:
·j16 q3(a)10分;
·d14 q4c 6分/j12 q4b 8分:考核cpd
18.induction program,board diversity
19.disclosure
·march 2017 q3(c)10分:disclosure principles a brief to shareholders
20.csr
·d13 q3c 9分