2012年ACCA考试《F1会计师与企业》讲义(4)

来源:ACCA/CAT    发布时间:2012-02-04    ACCA/CAT视频    评论

为了帮助考生系统的复习2012年ACCA考试课程全面的了解ACCA考试教材的相关重点,小编特编辑汇总了2012年ACCA考试辅导资料,希望对您参加本次考试有所帮助!

1.4 Classifying organisation by ownership/control

Public sector organisations

The public sector is that part of the economy that is concerned with providing basic government services and is thus controlled by government organisations.

Illustration 3 – The nature of organisations

The composition of the public sector varies by country, but in most countries the public sector includes such services as:

§ police

§ military

§ public roads

§ public transit

§ primary education and

§ healthcare for the poor.

Private sector organisations

The private sector, comprising non-government organisations, is that part of a nation’s economy that is not controlled by the government.

Illustration 4 – The nature of organisations

This sector thus includes:

§ businesses

§ charities and

§ clubs.

Within these will be profit-seeking and not-for-profit organisations

Co-operatives

A co-operative is an autonomous association of persons united voluntary to meet their common economic, social and cultural needs and aspirations through a jointly owned and democratically controlled enterprise.

(The International Co-operative Alliance Statement on the Co-operative Identity, Manchester 1995).

Co-operatives are thus businesses with the following characteristics:

§ They are owned and democratically controlled by their members – the people who buy their goods or use their services. They are not owned by investors.

§ Co-operatives are organised solely to meet the needs of the member-owners, not to accumulate capital for investors.

Illustration 5 – The nature of organisations

For example, a retail co-operative could comprise a group of people who join together to increase their buying power to qualify for discounts from retailers when purchasing food.

Expandable text

Co-operatives are similar to mutual organisations in the sense that the organisations are also owned by the members/clients that they exist for. However, they tend to deal in primarily tangible goods and services such as agricultural commodities or utilities rather than intangible products such as financial services.

Test your understanding 3

A hospital is considering bringing its cleaning services back ‘in house’ having previously out sourced. Comment on how this might impact the hospital’s stated objective of providing the best patient care.

Test your understanding 4

Some building societies have demutualised and become banks with shareholders. Comment on how this may have affected lenders and borrows.

Test your understanding 5

Which of the following are usually seen as the primary objectives of companies?

(i) To maximize the wealth of shareholders

(ii) To protect the environment

(iii) To make a profit

A) (i), (ii) and (iii)

B) (i) and (ii) only

C) (ii) and (iii) only

D) (i) and (iii) only

Test your understanding 6

Many schools run fund-raising events such as fetes, where the intention is to make a profit. This makes them ‘profit-seeking’.

True or False?

视频学习

我考网版权与免责声明

① 凡本网注明稿件来源为"原创"的所有文字、图片和音视频稿件,版权均属本网所有。任何媒体、网站或个人转载、链接转贴或以其他方式复制发表时必须注明"稿件来源:我考网",违者本网将依法追究责任;

② 本网部分稿件来源于网络,任何单位或个人认为我考网发布的内容可能涉嫌侵犯其合法权益,应该及时向我考网书面反馈,并提供身份证明、权属证明及详细侵权情况证明,我考网在收到上述法律文件后,将会尽快移除被控侵权内容。

最近更新

社区交流

考试问答