{每日一练}ACCAF1考试真题
ACCA一测
Janet works for a toy company called K Co. She telephones Mary at P Co on a daily basis to order parts.
Janet has no contact with customers but does deal with complaint letters from D Group, an organization against slave labour. D Group believe that K Co use slave labour in the toy manufacturing factories.
Which of the following are internal stakeholders of K Co?
A Janet only
B Janet and Mary at P Co
C Janet and D Group
D Janet, Mary and D Group
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【权威发布】ACCA2017年12月份各科目考试全球通过率公布
答案
{正确答案} A
{答案解析}
这道题的考点在于internal stakeholders的确定。
首先我们要了解,internal stakeholders指的是公司的员工和管理人员。
在描述Janet的工作的时候,提到了一个关键词 “works for”,这说明Janet在这家公司工作,是公司员工,符合internal stakeholders的定义。
那么题目中的另外两个主体是否是internal stakeholder呢?
Mary at P这个主体的关键词是“order parts”,P Co可能是K Co的供给方,supplier是属于connected stakeholder而非internal stakeholder.
D group这个主体的关键词是 “an organization against slave labour”, 因而D是一个人权公益组织,属于对K Co施加压力的三方组织,是external stakeholders而非internal stakeholder。
因此只有Janet是internal stakeholder,固选择A