ACCA考试辅导:P1会计精选练习题六

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ACCA考试全面的了解2011年ACCA考试的相关重点,小编特编辑汇总了2011年ACCA考试辅导资料,希望对您参加本次考试有所帮助!!

3 Mary Hobbes joined the board of Rosh and Company,a large retailer,as finance director earlier this year. Whilst she was glad to have finally been given the chance to become finance director after several years as a financial accountant,she also quickly realised that the new appointment would offer her a lot of challenges. In the first board meeting,she realised that not only was she the only woman but she was also the youngest by many years.

Rosh was established almost 100 years ago. Members of the Rosh family have occupied senior board positions since the outset and even after the company’s flotation 20 years ago a member of the Rosh family has either been executive chairman or chief executive. The current longstanding chairman,Timothy Rosh,has already prepared his slightly younger brother,Geoffrey (also a longstanding member of the board)to succeed him in two years’time when he plans to retire. The Rosh family,who still own 40% of the shares,consider it their right to occupy the most senior positions in the company so have never been very active in external recruitment. They only appointed Mary because they felt they needed a qualified accountant on the board to deal with changes in international financial reporting standards.

Several former executive members have been recruited as non-executives immediately after they retired from full-time service. A recent death,however,has reduced the number of non-executive directors to two. These sit alongside an executive board of seven that,apart from Mary,have all been in post for over ten years.

 

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