没有用这个问题"，有两个不争的事实：第一，把证书当作敲门砖，拿到优质Offer的人一抓一大把；第二，抱着一大堆证书，面试时屡屡招拒的人也不在少数。   财会金融人员职业道路上逃不开的事情便是“考证”，碰巧这又是个证书满世界的时代，也是一个能考满世界证书的时代。但是不是但凡是张证就要去考，关键还是要结合自己的关注点和实际情况做出最有价值的选择。   常言道，选择做了财务人，就选择了考证的人生。开学伊始，考证这件事也许你也应该做到心中有数。求证的目的应该是获得能力和提高水平，而不是为证而求证。   本文转载自金程CFA。我们对原文作者，表示敬意！版权归原作者与机构所有，如有侵权，请联系我们删除。谢谢支持！     CFA特许金融分析师1-3级【沪江金程联合开发】 权威名师倾情打造，助力通过金融第一考 查看折扣 CFA特许金融分析师1级【沪江&金程联合开发】 权威名师倾情打造，助力通过金融第一考 查看折扣 金融英语【特惠班】 双语教学，助力提升金融专业英语水平 查看折扣 更多精彩： FRM和CFA有什么不同，哪个容易找工作？ CPA考试难一点还是ACCA考试难一点 为了CFA二级10A，那些年我走过的弯路和捷径  

Question： The Global Investment Performance Standards least likely require: A. nondiscretionary portfolios to be included in composites. B. non-fee-paying portfolios to be excluded in the returns of appropriate composites. C. composites to be defined according to similar investment objectives and/or strategies. Answer = A Composites (Standard IV – Composites) must be defined according to similar investment objectives and/or strategies. Terminated portfolios must be included in the historical returns of appropriate composites, and only fee-paying portfolios are to be included in composites. Non-discrectionary portfolios must not be included in a firm's composites. CFA Level I "Introduction to the Global Investment Performance Standards (GIPS)," CFA Institute     CFA特许金融分析师1-3级【沪江金程联合开发】 权威名师倾情打造，助力通过金融第一考 查看折扣 CFA特许金融分析师1级【沪江&金程联合开发】 权威名师倾情打造，助力通过金融第一考 查看折扣 金融英语【特惠班】 双语教学，助力提升金融专业英语水平 查看折扣 更多精彩： 为了CFA二级10A，那些年我走过的弯路和捷径 CFA持证人普遍青睐的3个职位是什么？ CFA一般都是什么程度的人在考？  

In relation to the Companies Act, 2006, explain the duty of directors to promote the success of the company, and to whom such a duty is owed. (10 marks) 【答案】 By virtue of s.172 Companies Act 2006 a director of a company must act in the way he considers would be most likely to promote the success of the company for the benefit of its members as a whole. Specifically the director must consider the following: – the likely consequences of any decision in the long-term; – the interests of the company’s employees; – the need to foster the company’s business relationships with suppliers, customers and others; – the impact of the company’s operations on the community and the environment; – the desirability of the company maintaining a reputation for high standards of business conduct; and – the need to act fairly as between members of the company. The above list is not exhaustive, and merely highlights areas of particular importance for the directors to focus on. The actual decision as to what will promote the success of the company has to be taken in good faith by the directors. This ensures that business decisions on, for example, strategy and tactics are for the directors, and not subject to decision by the courts. Subsection 172(2) provides that where, or to the extent that, the purposes of the company consist of, or include, purposes other than the benefit of its members, then the reference to promoting the success of the company for the benefit of its members in subsection (1) is to be read as referring to achieving those other purposes. This subsection is aimed at, essentially, but not exclusively, charitable companies and community interest companies. Consequently where the purpose of the company is other than the benefit of its members, the directors must act in the way they consider, in good faith, would be most likely to achieve that purpose. Where the company is partially for the benefit of its members and partly for other purposes, the extent to which those other purposes apply in place of the benefit of the members is a matter for directors to determine, once again, in good faith. Subsection 172(3) provides that the general duty is subject to any specific enactment or rule of law requiring directors to consider or act in the interests of creditors of the company. This formally recognises that the duty to the shareholders is displaced when the company is insolvent or is heading towards insolvency. For example, s.214 of the Insolvency Act 1986 provides a mechanism under which the liquidator can require the directors to contribute towards the funds available to creditors in an insolvent winding up, where they ought to have recognised that the company had no reasonable prospect of avoiding insolvent liquidation and then failed to take all reasonable steps to minimise the loss to creditors. As directors owe their duties to the company (see Percival v Wright (1902)) it is apparent that many of the duties set out in s.172 (1) are not capable of being enforced if the company itself, or members of the company, does not wish to enforce those duties.  ACCA特许公认会计师F段+OBU本科学位班【签约班】                  高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年                查看折扣  ACCA特许公认会计师P段【签约班】                                         名师授课，签约过

　　考生们要想在总分上再次拔高，就必须重视英语四级作文的复习。在掌握了模板和主题词之后，同学们在作文上拿到的分数就会达到一个相对稳定的档次。今天沪江小编给大家分享英语四级范文：要不要进行太空探索，希望对大家写作有所帮助。 　　英语四级范文：要不要进行太空探索 　　Some people think governments should spend as much money as possible exploring outer space (for example, traveling to the Moon and other planets). Other people disagree ant think governments should spend this money for our basic needs on Earth. Which of these two opinions do you agree with? Use specific reasons and details to support your answer. 　　Even people born after 1968 can easily name the first man to land on the moon; we have all seen the black and white footage of Neil Armstrong in a space suit taking slow, bounding steps to plant an American flag on the moon’s surface. Now, forty years later, some might suggest that governments should continue exploring outer space, and should even devote a healthy amount of money from their budgets to this end. However, the needs of our world have changed, and we must prioritize our spending accordingly and allocate our financial resources to helping the Earth itself. 　　When we consider the exploration of outer space that had its heyday in the 1950’s and 1960’s, we must also consider the political factors that were present here on Earth. During the Cold War, countries like the United States and the Soviet Union were interested in displaying their intellectual, scientific and financial resources, and outer space became the arena in which this took place. The ‘‘Space Race’’ culminated in 1968 when the United States landed the first astronauts on the moon. Space exploration was of the extreme interest to ordinary citizens, but was connected to themes of national strength and patriotism. 　　Now, as we consider whether to continue the exploration of outer space, our world is faced with a different set of circumstances. Governments are less preoccupied with their standing in the world, and more interested in the well-being of those who live in it. The greatest threat to our well-being is our damaged environment, and this is a concern of the entire world. For example, pollution caused by factories in South America might contribute to rising water levels in Bangladesh. Space exploration would require a great outlay of money on equipment, personnel and fuel; instead we must allot our financial resources toward cooperating with other countries to improve the environment and help make life more bearable for our fellow citizens on earth. 　　In summary, those who were alive during the Age of Exploration of the 1950’s and 1960’s can remember the excitement of that era; the scientific findings of those missions to outer space have provided precious insights into the universe beyond Earth. However, one of the goals of governments pursuing space exploration was to provide a show of strength for their countries. Now, the best way a government can show its strength is to show that it cares for its fellow citizens around the world. 　　世上无难事，只怕有心人。写作都不是事。当然，功夫要用在平时，不要等着考前抱佛脚。以上就是沪江小编今天给大家分享的英语四级范文，希望对你们有帮助，祝大家考取好成绩。

Answer = A The CFA Institute Code and Standard on Responsibilities of Supervisors, Standard IV (C), requires members/candidates to take steps to detect and prevent violations of laws, rules and regulations. Dunder failed in his supervisory role when he accepted Chetch's explanation of the unusual

Question： According to the Global Investment Performance Standards (GIPS), which of the following is not a part of the verification process? Testing whether the: A. firm has complied with all the composite construction requirements. B. verification is undertaken by the compliance department

to each of a number of eligible members in turn; – by a mixture of the above processes. The copy of the resolution must be accompanied by a statement informing the members both how to signify agreement to the resolution and the date by which the resolution must be passed if it is not to lapse (s.291

能使译文表达明确具体;又由于英汉语言结构不同，重复的手段和作用也往往不尽相同，大致可分为三种。 　　1、为了明确 　　I had experienced oxygen and /or engine trouble。 　　我曾碰到过，不是氧气设备了故障，就是引擎出故障，或两者都出故障(重复名词) 　　Under ordinary conditions of pressure ,water becomes ice at C and steam at 100C。 　　在常压下，水在摄氏零度时变成冰，在摄氏一百度时变成蒸汽。(重复动词) 　　A locality has its own over-all interest ,a nation has another and the earth get