你不得不知的 ACCA基础知识点

　　F3：权益结合法

　　权益结合法又称股权结合法，是企业合并业务会计处理方法之一，可分为以下几个步骤：

　　1、所有者权益合并。应借记长期投资（被并企业净资产账面价值），贷记股本（股票面值)、资本公积、留存利润等账户。

　　2、合并费用的处理。借记有关费用，贷记银行存款等账户。

　　3、投资数额的分配。借记各项资产及销售成本（被并企业账上的数额）等项目，贷记负债以及销售收入（被并企业账上的数额）、长期投资等账户。这里资产、负债等项目均以账面价值入账。

　　P1：公司治理

　　董事会的结构共有3种：Unitary board structure（单一类型）、Two tier board structure（双层类型）、Complex Structure（复杂类型），在P1中，以前两者为主。

　　Unitary board structure（单一类型）

　　执行董事和非执行董事有相同的地位，非执行董事监督执行董事，这个类型一般以在美国，英国上市企业为主较为流行。简单来说，单层治理结构的优点是决策会更加客观，而缺点则是做决策的时间相对较长。

　　Two tier board structure（双层类型）

　　**层比管理层更加有地位，管理层受**层的**和控制，这个类型一般以亚洲国家的企业为主，比如家族性企业，党政企业等。双层结构的优点是，决策时间短，而缺点则是有可能决策因为由上头直接做而影响决策的正确性。

　　P3：人力资源管理的3P模型

　　所谓3P模型，就是由职位评价系统 （Position evaluation system）、绩效评价系统（Performance appraisal System）和薪酬管理系统（Pay Administration system）为核心内容构成的人力资源管理系统。

　　三者之间的关系是：根据企业的生产经营特点和战略目标进行职位评价，明确所有员工各自的职位职责，根据企业的职位评价结果，设计人力资源的工作绩效考核方案和工具，并用这些考核方案和工具对企业所有员工进行定期考核，同时根据绩效考核结果，设计工资福利及其奖金发放方案和工具。

　　P1：企业社会责任

　　企业社会责任（Corporate social responsibility，简称CSR），是指企业在其商业运作里对其利害关系人应付的责任。企业社会责任的概念是基于商业运作必须符合可持续发展的想法，企业除了考虑自身的财政和经营状况外，也要加入其对社会和自然环境所造成的影响的考量。

　　这里有一道CSR的例题，可以帮助大家更好地理解。

　　问题：The board of Murns, a company based in Europe, is deciding whether to open a new factory in the East Asian People's Republic (EAPR). Average pay rates in this country are much lower than European rates and tolerated working conditions rather poorer than in Europe.

　　Which of the following would be an example of Gray, Owen and Adams' expedient viewpoint as applied to this decision?

　　A. Using cheap labour to underpin business success is not sustainable. Not only should we pay them fair rates by European standards, we should ensure that they have development opportunities such as education.

　　B. It's only right that workers in the EAPR should be paid the same as workers in our factories in Europe; they're doing the same jobs.

　　C. Using a workforce seen as 'sweatshop labour' may damage our reputation as an ethically responsible business. We should pay our workers at higher rates than the local average and provide better working conditions.

　　D. Pay scales and working conditions should be the same as other factories in the area. We've decided to manufacture there solely to increase our profits.

　　答案：Using a workforce seen as 'sweatshop labour' may damage our reputation as an ethically responsible business. We should pay our workers at higher rates than the local average and provide better working conditions.

　　解析：The view that pay scales and working conditions should be the same as other factories in the area is a pristine capitalist view.

　　Paying all workers the same is a socialist view.

　　The view that using cheap labour is not sustainable is probably a social ecologist view as ultimately it sees Murns as carrying on business within the existing framework.

　　这些知识点，你都掌握了吗？