2020年ACCAF1考试选择题：有关股东权益的相关考题
来源：长理培训发布时间：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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