澤稷網(wǎng)校的學(xué)員們總結(jié)很多ACCA的知識(shí)點(diǎn)小結(jié)：

ACCA F3：權(quán)益結(jié)合法

權(quán)益結(jié)合法又稱股權(quán)結(jié)合法，是企業(yè)合并業(yè)務(wù)會(huì)計(jì)處理方法之一，可分為以下幾個(gè)步驟：

1、所有者權(quán)益合并。應(yīng)借記長(zhǎng)期投資（被并企業(yè)凈資產(chǎn)賬面價(jià)值），貸記股本（股票面值)、資本公積、留存利潤(rùn)等賬戶。

2、合并費(fèi)用的處理。借記有關(guān)費(fèi)用，貸記銀行存款等賬戶。

3、投資數(shù)額的分配。借記各項(xiàng)資產(chǎn)及銷售成本（被并企業(yè)賬上的數(shù)額）等項(xiàng)目，貸記負(fù)債以及銷售收入（被并企業(yè)賬上的數(shù)額）、長(zhǎng)期投資等賬戶。這里資產(chǎn)、負(fù)債等項(xiàng)目均以賬面價(jià)值入賬。

P1：公司治理

董事會(huì)的結(jié)構(gòu)共有3種：Unitary board structure（單一類型）、Two tier board structure（雙層類型）、Complex Structure（復(fù)雜類型），在P1中，以前兩者為主。

Unitary board structure（單一類型）

執(zhí)行董事和非執(zhí)行董事有相同的地位，非執(zhí)行董事監(jiān)督執(zhí)行董事，這個(gè)類型一般以在美國(guó)，英國(guó)上市企業(yè)為主較為流行。簡(jiǎn)單來(lái)說(shuō)，單層治理結(jié)構(gòu)的優(yōu)點(diǎn)是決策會(huì)更加客觀，而缺點(diǎn)則是做決策的時(shí)間相對(duì)較長(zhǎng)。

Two tier board structure（雙層類型）

領(lǐng)導(dǎo)層比管理層更加有地位，管理層受領(lǐng)導(dǎo)層的領(lǐng)導(dǎo)和控制，這個(gè)類型一般以亞洲國(guó)家的企業(yè)為主，比如家族性企業(yè)，黨政企業(yè)等。雙層結(jié)構(gòu)的優(yōu)點(diǎn)是，決策時(shí)間短，而缺點(diǎn)則是有可能決策因?yàn)橛缮项^直接做而影響決策的正確性。

P3：人力資源管理的3P模型

所謂3P模型，就是由職位評(píng)價(jià)系統(tǒng) （Position evaluation system）、績(jī)效評(píng)價(jià)系統(tǒng)（Performance appraisal System）和薪酬管理系統(tǒng)（Pay Administration system）為核心內(nèi)容構(gòu)成的人力資源管理系統(tǒng)。

三者之間的關(guān)系是：根據(jù)企業(yè)的生產(chǎn)經(jīng)營(yíng)特點(diǎn)和戰(zhàn)略目標(biāo)進(jìn)行職位評(píng)價(jià)，明確所有員工各自的職位職責(zé)，根據(jù)企業(yè)的職位評(píng)價(jià)結(jié)果，設(shè)計(jì)人力資源的工作績(jī)效考核方案和工具，并用這些考核方案和工具對(duì)企業(yè)所有員工進(jìn)行定期考核，同時(shí)根據(jù)績(jī)效考核結(jié)果，設(shè)計(jì)工資福利及其獎(jiǎng)金發(fā)放方案和工具。

P1：企業(yè)社會(huì)責(zé)任

企業(yè)社會(huì)責(zé)任（Corporate social responsibility，簡(jiǎn)稱CSR），是指企業(yè)在其商業(yè)運(yùn)作里對(duì)其利害關(guān)系人應(yīng)付的責(zé)任。企業(yè)社會(huì)責(zé)任的概念是基于商業(yè)運(yùn)作必須符合可持續(xù)發(fā)展的想法，企業(yè)除了考慮自身的財(cái)政和經(jīng)營(yíng)狀況外，也要加入其對(duì)社會(huì)和自然環(huán)境所造成的影響的考量。

這里有一道CSR的例題，可以幫助大家更好地理解。

問(wèn)題：The board of Murns, a company based in Europe, is deciding whether to open a new factory in the East Asian People's Republic (EAPR). Average pay rates in this country are much lower than European rates and tolerated working conditions rather poorer than in Europe.

Which of the following would be an example of Gray, Owen and Adams' expedient viewpoint as applied to this decision?

A. Using cheap labour to underpin business success is not sustainable. Not only should we pay them fair rates by European standards, we should ensure that they have development opportunities such as education.

B. It's only right that workers in the EAPR should be paid the same as workers in our factories in Europe; they're doing the same jobs.

C. Using a workforce seen as 'sweatshop labour' may damage our reputation as an ethically responsible business. We should pay our workers at higher rates than the local average and provide better working conditions.

D. Pay scales and working conditions should be the same as other factories in the area. We've decided to manufacture there solely to increase our profits.

答案：Using a workforce seen as 'sweatshop labour' may damage our reputation as an ethically responsible business. We should pay our workers at higher rates than the local average and provide better working conditions.

解析：The view that pay scales and working conditions should be the same as other factories in the area is a pristine capitalist view.

Paying all workers the same is a socialist view.

The view that using cheap labour is not sustainable is probably a social ecologist view as ultimately it sees Murns as carrying on business within the existing framework.

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