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2020年ACCAF1考试选择题:有关股东权益的相关考题

发布时间:2020-03-12 00:01:44
【Questions】

41 According to Heifetz what should leaders do to facilitate change effectively?

A. Identify the members of the team who are most able to adapt and develop their

knowledge, competencies and skills overtime

B. Maintainpsychologicallycloserelationshipsandbalancetheneedsofindividualsand

teams with the need to achieve keytasks

C. Create an environment of participation and involvement to ensure that team

members are fully aware of challenges that facethem

D. Instill in team members an understanding of their need to adapt their values,

attitudes and behavioursovertime (2marks)

42 DEF Co operates in a country where the government has adopted a principles-based

approach to regulation. Companies are encouraged to adhere to generally accepted good

standards of corporate governance. DEF Co wishes to reappoint two of its non-executive

directors to the board for a third term of three years. It believes that this is in the best

interest of the company and its shareholders. However the code of practice applicable to

listed companies such as DEF Co states that non-executive directors should serve a

maximum of two terms of threeyears.

What action should DEF Co take? (2marks)

A. Reappoint the non-executive directors and makeno reference to this in its annual

report

B. Reappoint the non-executive directors and explain the reasons for its actions in the

annualreport

C. Appointnewnon-executivedirectorstoreplacethosewhohaveservedtwotermsof

threeyears

D. Seek permission from the governmentto reappoint the non-executive directors

43 The sales team of GFE Co has been together for some time. The members have got to

know one another quite well, but they are still encountering difficulties in reaching

consensus on decisions.

Several team members have not yet got to the stage at which they fully trust others, and

they are reluctant to be totally open and honest about how they feel.

According to Tuckman's theory which stage of development has the team reached?

A. Norming

B. Performing

C. Storming

D. Forming (2marks)

【Answers】

41 Instill in team members an

understandingof their needto

adapt their values, attitudes

and behaviours overtime

Heifetz said that in order to facilitate change effectively

leadersshouldinstilinteam membersanunderstanding

of their need to adapt their values, attitudes and

behaviours overtime.

42 Reappoint the non-executive

directors and explain the

reasons for its actions in the

annual report

A principles-based approach to regulation means that it

is up to the company to decide how to act in this case

so it cannot approach the government for permission.

As DEF Co believes that it is in the best interests of the

company and its shareholders to reappoint these non-

executive directorsthenitshoulddoso.However asthis

is in breach of the code of practice DEF Co should

disclose thisbreachandexplainitsreasonsintheannual

report.

43 Norming The group is going through a period of settling down

which according to Tuckman's theory is the norming

stage.

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