《P1专业会计师》笔记3
注册管理会计师cma P1重点 自己整理
第一章第一节预算概念描述公司编制预算的四个原因：规划：更好地预测未来沟通：提升企业内部沟通和协调性监控：监控企业目标实施进度评估：作为员工绩效评估的指南预算的具体流程：提案、商议、审查和批准、修正预算松弛：预留一笔额外的资金以应对非预期事件。
与最优预算水平存在差异。
消极：不能实现企业成本min，利润max；影响经营效率；降低实现战略目标的能力。
可以利用本题来做简答题92、Rainbow公司最近任命Margaret Joyce 为负责财务的副总裁，要求她设计一套新的预算编制制度。
Joyce 做了改变，通过把公司的年度预算除以十二，这样就成了一种按月编制预算的制度。
然后Joyce 为每个部门编制一份月度预算，并让各部门经理每个月呈上一份实际和预算作对比的报告。
这份月度报告自上而下执行，且会引起一些行为问题。
A、最高管理当局对预算流程的态度B、包括了一些不可控的成本，比如折旧D、没有考虑一些因素，比如说季节性试题解析：在权威式预算编制过程中将会发生问题。
那些原因包括最高管理当局对预算流程的态度将导致预算与实际数有很大的不同；包括了一些不可控的成本，比如折旧；没有考虑一些因素，比如说季节性。
其他的原因还可能包括制定预算决策的人没有制定有效预算的知识。
第二节预测技术背出回归分析的缺点回归分析要求大量和正确的数据使用者必须评估自变量与应变量之间的关系是合理的回归分析会受异常数据点的影响优点：客观、可靠的方法；可以评估预测的准确性和可靠性实例分析：$1,015,000是回归直线与y-轴的交截点。
$88,000是直线的斜率，并显示，如果目前的趋势继续下去，Delgado每个月的销售将增加$88,000。
时间序列分析：四种要素，趋势、周期、季节、无规则背优点：有助于分析趋势和各种规律，帮助决策缺点：过去模式是否能继续；无法预测无规则事件；只使用一个变因（时间）来预测学习曲线优点:帮助制定价格和衡量绩效缺点：学习曲线规律并非保持不变，不能分析学习以外的因素，学习率难以确定决策理论期望值，优：在不确定的情况下给出了预测；缺：未考虑风险态度敏感性，优：揭示不同变量对预测结果的影响缺：每次只能测试一个变量第三节预算方法项目预算2个上司作业预算固定成本同一个成本池；不同层次变动成本不同的成本池团队合作、同步作业和客户满意预算更准确，有利于预算审核，防止预算松弛。
ACCA《P1专业会计师》基础复习(1)
ACCA《P1专业会计师》基础复习(1)ACCA《P1专业会计师》基础课程讲义（1）AIMTo apply relevant knowledge, skills and exercise professional judgement in carrying out the role of the accountant relating to governance, internal control, compliance and the management of risk within an organisation, in the context of an overall ethical framework.MAIN CAPABILITIESOn successful completion of this paper, candidates should be able to:ADefine governance and explain its function in the effective management and control of organisations and of the resources for which they are accountableBEvaluate the professional accountant’s role in internal control, review and complianceCExplain the role of the accountant in identifying and assessing riskDExplain and evaluate the role of the accountant in controlling and mitigating riskEDemonstrate the application of professional values and judgement through an ethical framework that is in the best interests of society and the profession, in compliance with relevant professional codes, laws and regulations.RELATIONAL DIAGRAM OF MAIN CAPABILITIES2012ACCA《P1专业会计师》基础课程讲义（1）Exam formatThe examination is a three-hour closed book examination, with 15 additional minutes allowed at the start of the exam for reading and planning. The exam will be entirely discursive with questions utilizing various scenarios.The exam will contain two sections. Section A will contain Question 1, which will be worth a total of 50 marks and which will be compulsory. It will include several distinct tasks （listed as （a），（b），（c），etc）and will sample the syllabus quite broadly. Question 1 might contain elements of governance, risk, internal control, and will include some aspect of ethics.One of the features of the Professional level exam paper is the awarding of‘professional marks’。
CMA P1U1学习笔记
有些switching cost是无法用钱衡量的例如psychological, effort-and timebased switching costs.
指的是存货
MA 持有成本 C 机会成本也是持有成本
订货成本
财经 缺货成本
利润赚不到了失去客户信誉影响 所以缺货成本不容易衡量。
高顿可见附件146题 边际贡献率contribution marginCM = revenue- total variable cost 答案B 分析A中salary不是。C中depreciation不是。D中1、3不是。
cost behavior指的是fixed and variable 答案A 分析semivariable 指的是变动但是不按照比例变动。可以写成 y=a+bx的形式。用高低点法可以算出y=2x+5
用于process costing中
部门1
转出的是 transferred out
部门2
转入的是 transferred in
processing cost每个流程是一个部门分别核算成本
Manufacturing overhead是学习的重点和难点
高顿财经CMA
加班费
如果加班是为了客户的特定需求则直接作为订单的成本 而不作为manufacturing overhead 如果加班是这个部门经常发生的则直接作为该部门的成 本而不作为manufacturing overhead 福利费是作为间接费用处理的
对于conformance预防和评价质量还没有出现问题 对于nonconformanceinternal failure已经发现问题了且产品还没有出
ACCA P1专业会计师知识点和技巧(2)
ACCA P1专业会计师知识点和技巧（2）Chapter 1 Scope of corporate Governance1.Definition and Concepts of corporate governance1.1 Definition of corporate governance<1> A set of relationships between the company’s directors, its shareholders and other stakeholders<2> The system by which organizations are directed and controlled, in the interests of shareholders and stakeholders1.2 Purpose of corporate governance<1> Set best practice guidelines, provide a framework for an organization to pursue its strategy in an ethical and effective way.<2> Operate an adequate and appropriate system of control for risk management.<3> Attract new investment and safeguard resources owned by investors in a company.<4> Improve corporate performance and accountability, increase shareholder’s value.1.3 Concept of good corporate governance frameworks<1> Fairness: balanced by taking into account all stakeholders and respecting their rights and views.<2> Openness/transparency: voluntary disclosure (above the minimum required by law) of reliable information to stakeholders in F/S, management report and other communication media, set transparent relationship with shareholders to reduce agency cost.<3> Independence: need for independent non-executive directors who can effective monitor the company and promote the interest of shareholder and stakeholder (free from conflicts of interest).<4> Probity/honesty: telling the truth and not misleading.<5> Responsibility: use a system to allow corrective action and penalizing mismanagement, accept liability in decisions making, set the company on the right path<6> Accountability: directors should answerable for consequence of their actions, to shareholders and stakeholders<7> Reputation: public perception or expectations. The price of publicly traded shares is often dependent on reputation and reputation is often a very valuable asset of the organization.<8> Judgment: making decisions that enhance the prosperity of the organization.<9> Integrity: straightforward dealing and completeness, F/S should be honest and give a true and fair view of the company.。
金立品CMAP1核心知识点 .doc
金立品CMA-P1核心知识点一、CMA P1课程核心考点梳理二、CMA P1考情分析、考试解题思路及注意事项三、常见问题集中解析四、剩余备考时间学习建议一、核心考点梳理第1章：对外财务报告决策（10%-15%）1.财务报表的功能与内容使用方向、报表形式、报表内容、编制方式、报表局限性、重点关注现金流量表间接法的计算和流量转换等2.资产负债表要素的确认（本章核心）A.应收账款：商业折扣、现金折扣（总额法，净额法）票据类型：零息，折价溢价发行票据的溢价折价发行（摊销问题）处置，抵押借款，应收款项让售和证券化销售：附追索权，不附追索权B.存货：存货内容计价方法：个别计价、平均成本、先进先出（FIFO）、后进先出（LIFO）以及对利润、资产的影响,LIFO清算法成本与市价孰低原则（LCM）和可变现净值C.投资：债务性证券：持有至到期投资、交易性金融资产、可供出售金融资产权益性证券：各种投资比例下核算方法的使用购买法与权益法对比：股利，利润，购买价差处理等D.其他资产类资产交换的处理：具有与不具有商业实质后续成本：改良替代，维修，折旧，减值或有负债：披露与记录3.所有者权益要素的确认（重点关注EPS）基本每股收益：基本EPS=（净利润-优先股股利）/加权平均普通股股数复杂资本结构下的EPS：稀释的EPS=基本EPS-可转换证券影响-认股权证影响4.其他项目递延所得税分类：暂时性差异内容：折旧、或有负债、超额慈善捐赠永久性差异内容：税率变化、政府豁免、股利抵扣租赁分类：经营性租赁融资性租赁股票期权：分清各种时间划分会计政策变更与差错更正：各种变更的情况企业合并和业务分部等5.国际财务报告准则（IFRS）与美国公认会计原则（U.S.GAAP）第2章：规划、预算编制与预测（20%-25%）1.战略的层次划分：（掌握战略案例）A.公司整体战略（多种业务战略）B.竞争性战略（一个业务部门的战略）C.职能性战略（一种业务内部的战略）2.SWOT分析（优势、劣势、机遇和挑战）3.波特五因素模型例：新竞争对手的进入新竞争对手的威胁取决于壁垒的大小。
ACCA P1专业会计师知识点和技巧(3)
ACCA P1专业会计师知识点和技巧（3）Agency theory2.1 Definition of agency relationship“A contract under which one or more persons (the principals) engage another person (the agent) to perform some service on their behalf which involves deleg ation some decisions making authority to the agent.”<1> Agents: one person is employed by others (principal) to carry outa task on their behalf.<2> Principles: one person employs others (agent) to carry out a task on his behalf.<3> Agency is acting on behalf of another (principal) in dealing with others.2.2 Accountability and fiduciary duty<1> Accountability: in the context of agency, means that the agent is answerable under the contract to his principal and must account for the resources of his principal and the money he has gained working on his principal’s behalf.<2> Fiduciary duty: a duty imposed upon certain persons because of the position of trust and confidence in which they stand in relation to another.(Directors own a fiduciary duty to the company not to individual shareholders)a. Full disclosure of information held by the fiduciary (agent)b. A strict duty to account for any profit received as a result of the relationshipc. A duty to avoid conflicts of interest<3> Accountability in agency theory and corporate governancea. Performance: agent has a contractual obligation to perform agreed legal task with reward be paid.b. Obedience: agent must act strictly in accordance with his principal’s la wful and reasonable instruction.c. Skill: agent should maintain the standard of professional skill and care.d. Personal performance: agent owes a duty to perform his task himself and not to delegate, except a few special circumstances (required by law, etc)e. No conflict of interest: agent owes a duty not to conflict of interest with his principal.f. Confidentiality: agent must keep confidence with principal’s affairs even after the agency relationship has ceased.g. Benefit: agent must hand over all benefit to his principal unless it is allowed to retain.2.3 Agency in the context of corporate governance2.4 Agency problems and agency costs<1> Agency problems in delegationa. The principal and agent have a conflict of interest, or they have different attitude in risk management.b. It is difficult and expensive for the principal to verify what the agent is actually doing (introduce mechanisms to control; spend time, money and resource to monitor).<2> Agency costsa. The principal spend time, money and resources to monitor the activities of agents. (Information Asymmetry)b. To introduce mechanisms to control the activities of the agent<3> Resolving the agency problem: alignment of interesta. Profit-relate pay / economic value added payb. Reward manager with shares: management buy-in/buy-out, managers become joint owner-managers.c. Executive share option (ESOPs): increase in company value lead to increase in share price.d. Monito ring mechanisms (monitor mangers’ behavior): NEDs, management audit, additional report, and significant shareholder engagement.2.5 Transaction costs theory<1> Definition: companies try to keep as many transactions as possible in-house (vertical integration) in order to reduce uncertainties about dealing with suppliers (purchase price and quality).a. Search and information costs (find the supplier)b. Marketing, bargaining and decision costs (purchase component)c. Policing and enforcement costs (monitor quality)<2> Relationship with agency theorya. Difference: transaction costs theory focus on opportunistic; agency theory focus on agency problem and costsb. Similar: they all deal with conflict of interest, managers should pursue shareholders’ best interests rather than their own。
注册会计师会计考试三色笔记
注册会计师会计考试三色笔记一、资产类。
1. 货币资金。
- 库存现金：包括现金的核算范围（如企业内部周转使用的备用金等）、现金清查（盘盈和盘亏的会计处理）。
- 银行存款：银行存款账户的种类，银行存款对账（未达账项的概念及处理）。
- 其他货币资金：种类（如外埠存款、银行汇票存款、银行本票存款等）及其各自的核算特点。
2. 应收及预付款项。
- 应收账款：入账价值（包括价款、增值税销项税额、代垫的运杂费等），应收账款的减值（采用备抵法核算，如坏账准备的计提、转回、核销和收回已核销坏账的会计处理）。
- 应收票据：种类（商业承兑汇票和银行承兑汇票），应收票据的取得、背书转让、贴现等会计处理。
- 预付款项：预付款项的核算（当预付款项情况不多时，可以不设置“预付账款”科目，而将预付款项通过“应付账款”科目核算）。
3. 存货。
- 存货的初始计量：包括采购成本（买价、相关税费、运输费、装卸费、保险费等）、加工成本（直接人工和制造费用）、其他成本（如为特定客户设计产品所发生的设计费用等）。
- 存货的发出计价方法：先进先出法、加权平均法（包括移动加权平均法和月末一次加权平均法）、个别计价法等的计算及对财务报表的影响。
- 存货的期末计量：成本与可变现净值孰低法，可变现净值的确定（有合同部分和无合同部分分别计算），存货跌价准备的计提、转回和结转。
4. 金融资产。
- 以摊余成本计量的金融资产：如债权投资，其初始计量（包括取得时的账务处理，相关交易费用计入初始入账金额）、后续计量（采用实际利率法计算利息收入，摊余成本的计算）、减值的会计处理等。
- 以公允价值计量且其变动计入其他综合收益的金融资产：如其他债权投资，初始计量、后续计量（公允价值变动计入其他综合收益，计算利息收入的方法同债权投资）、减值的会计处理以及处置时的账务处理（其他综合收益的结转）。
- 以公允价值计量且其变动计入当期损益的金融资产：如交易性金融资产，初始计量（相关交易费用计入当期损益）、后续计量（公允价值变动计入当期损益）、处置时的账务处理。
ACCA《P1专业会计师》2015年考试必备资料
ACCA《P1专业会计师》2015年考试必备资料本文由高顿ACCA整理发布，转载请注明出处Management information in internal control (information and communication)1 The need for adequate information flows to management (objectives)Information is needed at all levels of an organization to identify, assess and respond to risks, and to run the entity and achieve its objectives.<1> To enable management to identify and manage risks and monitor internal controls within an organization, they need adequate information flows from within the business.<2> Information should be provided regularly to management so that they can monitor performance with respect to economy, efficiency and effectiveness in achieving targets.<3> Managers need both internal and external information to make informed business decisions and to report externally.2 Information sources<1> Reports from internal audit committee and risk committee<2> Regular visit by the directors to operations<3> Reports from subordinators on regular basis (internal audit, certain activities)<4> Normal communication channel and fail-safe mechanisms (whistle blowing)<5> Reports on resolution of control weaknesses<6> Results of necessary check on the operation of the controls (random checks, internal and external audit)<7> Exception reporting highlighting variances in budgeting systems, performance measures, quality targets and planning systems<8> Customer responses, particularly complaints3 Characteristics and quality of good informationWith increasing dependence on sophisticated information systems, information reliability is critical. Inaccurate information can result in unidentified risks or poor assessments and bad management decisions. Thus, the information received by management needs to be of a certain standard to be useful in internal control and risk management and monitoring.<1> Accurate<2> Complete: includes everything that it needs to include<3> Cost-beneficial: it should not cost more to obtain information than the benefit derived from having it<4> User-targeted: the needs of users should be borne in mind<5> Relevant: information that is not needed for a decision should be omitted<6> Authoritative: the source of information should be a reliable one.<7> Timely: be available when it is needed<8> Easy to use: be clearly presented, not excessively long, and sent using the right medium and communication channel.更多ACCA资讯请关注高顿ACCA官网：。
ACCA《P1专业会计师》基础复习(4)
ACCA《P1专业会计师》基础复习(4)本文由高顿ACCA整理发布，转载请注明出处3. Stakeholders theory3.1 Definition and components of stakeholders<1>Definition: any entity （person, group or possibly non-human entity）that can affect or be affected by the actions or policies of an organization. It is a bi-directional relationship. Each stakeholder group has different expectations about what it wants and different claims upon the organization.<2>Components: directors; employee; suppliers; customers; bank; lenders; regulators; government; community and environmental pressure groups, etc.3.2 Classifications of stakeholders<1> Internal, connected, and external stakeholdersa. Internal: employees, managementb. Connected: shareholder, customers, suppliers, competitors, trade unionsc. External: government, the public, pressure group, opinion leaders<2> Narrow and wide stakeholders （affected by the organization’s strategy, how much the organization affects the stakeholder）a. Narrow （most affected）：managers, employees, supplies, dependent customers, shareholdersb. Wide （less affected）：government, wide community, less dependent customers<3> Primary and secondary stakeholders （level of participation will affect the company’s continuing as a goi ng concern or not, how much the stakeholder affected the organization）a. Primary （most affected）：customers, suppliers, governmentb. Secondary （less affected）：broad communities, management<4> Active and passive （seek to participate in the o rganization’s activities）a. Active: managers, shareholders, regulators or pressure groupsb. Passive: shareholders, local communities, government3.3 Stakeholder theory<1> Content of stakeholder theorya. Stakeholders’ contribution and requirement: stakeholders contribute for company’s development and expect the company to satisfy their interest.b. Different goals and claims of stakeholder: each stakeholder group has different goals and expectations, so they have different claim upon the organization.c. Company’s corporate responsibility: companies should take corporate accountability to not only shareholder but also a broad range of stakeholder.d. Manager’s reconciliation of conflict of interest: management, as agent to all other stakeholders, should try to reconcile the competing interests of stakeholders based on maximum of long-term value. （Mendelow Matrix）<2>Stakeholders’ claima. Definition: what does stakeholder want from an organization?b. The legitim acy of each stakeholder’s claim will depend on your ethical and political perspective on whether certain groups should be considered as stakeholders.<3> Different views of organizations’ reaction to stakeholder concernsa. Instrumental view – mainly economic/legal responsibilities with the aim of maximizing profits and no moral standpoint of its own. （Company believes fulfilling the responsibility to stakeholders will increase their profits.）b. Normative view – ethical/philanthropic responsibilities as well as economic/legal, and have moral duties toward stakeholders. Company accepts a responsibility to sustain social cohesion.3.4 Role and interest of stakeholders3.4.1 Internal stakeholder<1>Directora. Roles:（a）Executive director responsible for corporation management of the company（b）NEDs focus on monitor and control company in best interest of stakeholdersb. Interests:（a）Remuneration package（b）Status/reputation/power<2> Company secretarya. Roles:（a）Ensure compliance with company laws and regulations and keep board members informed of their legal responsibilities（b）Attend meetings and prepare minutes to follow up, administer company’s affairs（c）Help board to deal with corporate governance matters and improve corporate governance of listed companyb. Interests:（a）Remuneration package（b）Security and job stability（c）Career path and development（d）Status/position<3> Sub-board managementa. Roles:（a）Day to day running of business and implement board policies（b）Risk management and internal control of the company（c）Concern with corporate governance and report to board of directorb. Interests:（a）Remuneration package（b）Security and job stability（c）Career path and development（d）Status/position<4> Employeesa. Roles:（a）Implementation of strategy and comply with the corporate governance systems in place and adopt appropriate culture（b）Perform routine activities and comply with internal controls（c）Give feedback, report breaches to senior management or boardb. Interests:（a）Remuneration package（b）Security and job stability（c）Career path and development（d）Status/position<5> Trade unionsa. Roles:（a）Distribute information to employee and protect employee interests（b）Secure employee benefit and enforce government regulations/employee legislations, e.g. protection of whistleblowersb. Interests:（a）Influence/ power/impact3.4.2 External stakeholder<1> Suppliersa. Roles:（a）Provide material as operation input, giving financial credit through discount and extension of payment periodb. Interests:（a）Profitable sales, payment of goods, long-term relationship（b）Cost and quality of materials, reliability of delivery<2> Customer:a. Roles:（a）Realize company value through purchase of its productb. Interests:（a）Value for money of goods and services （material needs and deeper moral needs）（b）Customer power increase and take their business elsewhere<3> Auditorsa. Roles:（a）Independent review of company’s F/S （whether it’s give a true and fair view）（b）Incre ase investors’ confidence （together with company’s auditor committees and effective accounting standard）b. Interests:（a）Audit fees（b）Reputation（c）Quality of relationship（d）Compliance with audit requirements<4> Regulatorsa. Roles:（a）Establish rules and standards（b）Carry out inspections and audit to maintain shareholder/stakeholder confidenceb. Interests:（a）Compliance with regulations<5> Governmenta. Roles:（a）Control of taxes regulations（b）Establish and determine the overall regulatory and control climate （laws）in a country（c）Provide funds or offer tax incentives to encourage investment（d）Influence companies and the relationship between companies.b. Interests:（a）Compliance with laws（b）Taxes revenue（c）Level of employment（d）Social and environment responsibility<6> Stock exchangea. Roles:（a）Provide a means for companies to raise money and invertors to transfer shares（b）Establishing rules and regulations for listed company, impact the way corporate governance is implementedb. Interests:（a）Compliance with rules and regulations<7> Institutional investorsa. Roles:（a）Monitoring and performance（b）Intervention to improve good corporate governanceb. Interests:（a）Security of funds invested（b）Value of shares and dividend payments（c）Timely information received from company<8> Small investorsa. Roles:（a）Limited power and influenceb. Interests:（a）Maximization of shareholders’ value（b）Be treated equally3.5 Institutional investors<1> Definition: Institutional investors manage funds invested by individuals<2> Four types of institutional investor:a. Pension fundsb. Insurance companiesc. Investment and unit trust （set up to invest in portfolios of share）d. Venture capital organization （invest in expending companies）<3> Role of institutional investorsa. Monitoring performance （voting on the board, attending meeting, contributing to decision making and corporate governance）b. Intervention （unsuitable or risky strategy; poor operational performance; NEDs failing to hold management to account; major failures in internal controls; failure to comply with laws and regulations or governance codes; excessive levels of directors’ remuneration; poor attitudes towards corporate social responsibility）<4> Means of exercising institutional investor’s influencea. One-to-one meeting to discuss strategy, whether objectives are being achieved, how the company is achieving its objectives, the quality of management.b. Voting （in AGM or EGM）c. List of underperforming companiesd. Contributing to corporate governance rating system （that measure key corporate governance performance indicators such as number of NEDs, role of the broad and the transparency of the company）3.6 Stakeholder power interest Matrix （Mendelow）<1> Power/Interest matrixa. The framework is often used to understand the influence that each stakeholder has over an organization’s objectives and strategy.b. It estimates which stakeholders have the most influence by evaluating each stakeholder’s individual power and interest to the organization’s affairs. The stakeholders with the highest combination of power and interest are likely to be those with the most actual influence over objectives.c. It describes the political context within which an individual strategy would be pursued by classifying stakeholders in two dimensions:（a）The power they hold（b）The extent to which they are likely to show interest in supporting or opposing a particular strategy2012ACCA《P1专业会计师》基础课程讲义（4）<2> The matrix indicates the type of relationship which organizations typically might establish with stakeholder groups in the different quadrantsa. Segment A: minimum effort （such as small investors）b. Segment B: keep informed, they have limited ability to influence strategy but they can influence more powerful stakeholders by lobbying （such as community representatives）c. Segment C: keep satisfied, they can move to segment D so that they should be treated with care （such as large institutional shareholders）d. Segment D: key player, they participate in decision making and strategy must be accepted by them （such as major customer）<3> Two steps in completing the matrix:a. Place the stakeholder in the appropriate quadrant of the matrixb. Assess their a ttitude with ‘+’ or ‘-’<4> Each of these group has three basic choices:a. Loyalty. They can do as they are told.b. Exit. E.g. by selling their shares, or get a new jobc. Voice. They can stay and change the system. Those who choose voice are those who can influence the organization<5> Scholes （1998）suggests the following strategies to deal with each quadrant:a. Segment A – Direction（a）Lack of interest and power（b）Open to influence（c）Normally accept what they are told and follow instructionsb. Segment B – Education / Communication（a）For supportive stakeholders: may lobby others to support the strategy（b）For dissenters: stop them joining forces with more powerful dissenters in C or Dc. Segment C – Intervention / Persuasion（a）Keep the occupants satisfied to avoid them gain interests and shifting into D （b）Reassuring them of the likely outcomes of the strategy well in advanced. Segment D – Participation（a）Major drivers of change or major opponents（b）Firstly education / communication , then discuss the implementation issues3.7 Compare stakeholder theory with agency theory and company law<1> Agency theory: Agent （manager）and principal （shareholders）；Make as much money as possible, in the interest of the owners.<2> Company law: managers have fiduciary and legal obligations to maximize shareholder wealth.<3> Stakeholder theory: Managers as agents to all other stakeholders, try to reconcile their interests; emphasis on the ethical and social responsibility.4 Major issues in corporate governance<1> Duty of directors: fiduciary duty to act in the best interests of the company, use their power properly, avoid conflict of interest and exercise a duty of care<2> Composition and balance of the board: balance in member （director and NEDs），skills and talents （specialist），level and age （help succession planning）<3> Reliability of financial reporting and external auditors: together with external auditors, greater regulation of practices led to greater transparency and reduces the risk of investors<4> Directors’ remuneration and rewards: corporate governance codes avoid directors being paid excessive salaries and bonuses<5> Responsibility of the board for risk management and internal control system: set up adequate system for measurement and reporting of risk<6> Right and responsibility of shareholder: shareholders should have the right to receive all material information which may affect the value of their investment and to vote on measures affecting the organization’s governance<7> Corporate social responsibility and business ethics: mutual benefit relationship between company and shareholder create sustained business success and steadylong-term growth in corporate value<8> Public and non-governmental corporate governance: governance andnon-governance bodies should also apply corporate governance （integrity, supervise, ensure appropriate control and risk management and reporting system）更多ACCA资讯请关注高顿ACCA官网：。
acca p1总结 acca p1知识点总结 acca p1经验
acca p1总结acca p1知识点总结acca p1经验acca从p阶段开始就要比f阶段的难度提高了一个档次，acca p1是acca 考试p阶段中非常重要的一门课程。
下面让我们来学习下东亚国际金牌讲师马莉芳老师为大家分享acca p1总结、acca p1知识点总结、acca p1经验。
P1概述，东亚国际金牌讲师：Lily Ma（马莉芳）。
P1是ACCA历史上存在时间最短的一门课，仅有10年，自2007年出现，2018年9月就要消失。
P1和P3合并，取而代之的是一门新科目的诞生：Strategic Business LeaderP1课程主要由4部分组成：1、Corporate Governance公司治理2、Internal Control内部控制3、Risk Management公司风险管理4、Ehtics伦理道德考试形式：3道题1、50分长案例题，必做题。
一页半A4纸，四个部分里面包含2-3个部分2、25分题*3，三选二。
这部分由3道25分的问题组成，学员可以从中选择两道最有把握的来答。
半页A4纸，2-3个问题，涉及四个部分里面1-2个部分。
P1不能通过的原因：1、语言问题由于英语不好，阅读速度太慢，导致题目看不完，还有写作能力不达标也是写不完的。
2、答题技巧问题不能光答点，后面没有解释，保证答得每一点都要结合到案例中去，可以简略的描述案例中的事实再摆出知识点或者观点。
这也是很多同学过不了的一个主要原因。
3、时间问题时间只有3小时15分钟，答三道题，时间很紧，很多同学会答不完，所以平时就应该掐着时间去练习，控制好时间，做题对于P1是至关重要的。
P1的学习方法：1、知识点的掌握，内容知识点要以理解为主2、活学活用3、在理解基础上背些知识点4、锻炼英文阅读和写作5、多阅读相关参考书6、必须做过去考题做过去考题的步骤：1、带着问题看案例2、自己先思考怎么答，把你的答案点列出来！-不要直接看答案。
中级财务会计I课程第三阶段学习笔记
中级财务会计I 课程第三阶段学习笔记网院学号：11011110038 _ 批次：__201110___ 辅修专业：会计学 __ 姓名：___何英梅_ _一、学习内容《中级财务会计Ⅰ》第三阶段学习包括两个章节：第七章：固定资产第八章：无形资产及其他资产二、学习目标通过本阶段学习，第七章固定资产，理解固定资产的概念和确认条件，掌握固定资产的初始计量，掌握固定资产取得以及处置的财务处理，掌握固定资产折旧的各种计提方法，熟悉固定资产的后续支出和减值准备的财务处理。
第八章无形资产，理解无形资产的概念，了解无形资产的分类，掌握无形资产入账价值的确定，掌握无形资产德尔摊销及转让的财务处理，掌握无形资产减值的财务处理，熟悉长期待摊费用的内容及财务处理。
三、各章学习笔记如下：第七章固定资产第一节固定资产的概念和分类一、固定资产是指同时具有下列特征的有形资产：1、为生产商品、提供劳务、出租或经营管理而持有的；2、使用寿命超过一个会计年度。
固定资产应具有以下主要特征：1、使用期限超过一年或长于一年的一个经营周期，且在使用中保持原有实物形态；2、使命寿命有限（土地除外）；3、持有目的是供生产经营活动使用而非出售；4、可以给企业带来可衡量的未来经济利益。
二、固定资产的分类1、按经济用途分类：生产经营用固定资产、非生产经营用固定资产2、按使用情况分类：使用中的固定资产、未使用的固定资产、不需用的固定资产和租出的固定资产3、按所有权分类：自有固定资产、租入固定资产4、按经济用途和使用情况综合分类：生产经营用固定资产、非生产经营用固定资产、租出固定资产、不需用固定资产、未使用固定资产、土地、融资租入固定资产第二节固定资产的初始计量一、固定资产按取得成本进行初始计量。
固定资产的成本，是指固定资产达到预定可使用状态前所发生的一切合理必要的支出。
对特殊行业的特定固定资产，确定其初始入账成本时还应考虑弃置费用。
二、不同方式取得固定资产的初始计量1、外购固定资产的成本，包括购买价款、相关税费、使固定资产达到预定可使用状态前所发生的可归属于该项资产的运输费、装卸费、安装费和专业人员服务费等。
cpa会计每章知识点总结
cpa会计每章知识点总结第一章：财务会计理论在第一章的学习中，我们了解到了财务会计理论的基础知识。
财务会计是企业用来记录和报告其财务状况和业绩的方法和原则。
财务会计理论的学习内容包括了财务报表的编制、会计政策和会计标准等内容。
此外，我们还学习了会计准则的制定和修订。
了解了财务会计理论的基础知识，为后续的学习打下了坚实的基础。
第二章：财务报表在第二章的学习中，我们了解到了财务报表的基本概念和内容。
财务报表包括资产负债表、损益表和现金流量表。
我们学习了这些财务报表的编制方法和内容要点。
此外，我们还学习了财务报表的分析方法，如比率分析和趋势分析等。
掌握了财务报表的基本概念和分析方法，为企业的财务状况和业绩进行准确的评估提供了重要的参考依据。
第三章：会计信息系统在第三章的学习中，我们了解到了会计信息系统的基本原理和构成要素。
会计信息系统包括了数据的采集、处理、存储和输出等环节。
我们学习了会计信息系统的基本流程和关键技术，如数据库管理和数据挖掘等。
此外，我们还学习了会计信息系统的设计和实施，以及与企业管理信息系统的集成。
了解了会计信息系统的基本原理和关键技术，为企业的信息化建设提供了重要的参考依据。
第四章：会计职业道德在第四章的学习中，我们了解到了会计职业道德的基本原则和规范要求。
会计职业道德是会计师职业行为准则的基本指导原则。
我们学习了会计师行为规范和职业操守的要求，以及与客户和公众之间的关系。
此外，我们还学习了会计师的职业责任和法律义务，以及相关的监督和惩罚措施。
了解了会计职业道德的基本原则和规范要求，为会计师的职业行为提供了重要的参考依据。
第五章：基础会计核算在第五章的学习中，我们了解到了基础会计核算的基本概念和核算方法。
基础会计核算包括了会计分录、账户和分类帐等内容。
我们学习了基础会计核算的编制方法和核算流程，以及与财务报表的关系。
此外，我们还学习了基础会计核算的规范要求和实施标准，以及相关的监督和考核措施。
ACCA P1知识要点汇总(上)
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可能所有权principal wThethe other 这种=管理whichobliges the agent to meet the objectives placed upon it by the principal. As one appointed by a principal to manage, oversee or further the principal‘s specific interests, the primary purpose of agency is to discharge its fiduciary duty to the principal.代理关系是委托人和代理人之间的一种信任托付关系，强制代理人实现委托人设定的目标。
ACCA考试P1课程最新随堂笔记
ACCA考试P1课程最新随堂笔记本文由高顿ACCA整理发布，转载请注明出处Board committeeRole & Purpose of internal audit committee（1）Consisting entirely of independent non-executive directors with atleast one has had relative accounting or financial experience.（2）Reviewing financial statements and systems includingquarterly/interim/annual accounts, financial reporting and budgetary systems.（3）Keeping liaison with external auditors, includingappointing/removing of the external auditors, considering the threats toexternal auditor independence, discussing the scope of external audit, acting asa forum between external auditors, internal auditors and financial director andhelping external auditors to obtain the information.（4）Reviewing internal audit through the following aspects: standards,scope, resources, work plan and reporting.（5）Reviewing internal control through the following aspects: theadequacy of internal control system （focusing on control environment），legalcompliance/ethnic/codes of conduct, risk of fraud, and company’s annualstatement on internal control.（6）Reviewing risk management through the following aspects: confirmingthere is a formal risk management policy in place, confirming risk managementis updated to reflect current position and strategy, and reviewing thearrangements in order to ensure that responsibilities are aware by manager andstaff.（7）Involving in implementing and reviewing one-off investigation.Role & Purpose of remunerationcommittee（1）Consisting of independent non-executive directors.（2）In charge of determining general remunerations policy on executivedirectors.（3）Determining specific remuneration package for each director.（4）Reporting to the shareholders about remuneration policy andpackages of individual directors.Role & Purpose of nominationcommittee（1）Overseeing the process for board appointments and make recommendationsto the board.（2）Reviewing regularly the structure, size and composition of theboard. Ensure appropriate management diversity to board composition.（3）Evaluating regularly the balance of skills, knowledge andexperience of the board. Consider the balance between executive director andnon-executive directors.（4）Consider issues relating to re-election and reappointment ofdirectors.Role & Purpose of riskcommittee（1）Approving the organization’s risk management strategy and riskmanagement policy.（2）Reviewing reports on key risks prepared by business operatingunits, management and the board.（3）Monitoring overall exposure to risk and ensuring it remains withinlimits set by the board.（4）Assessing the effectiveness of the organization’s risk managementsystems.（5）Providing early warning to the board on emerging risk issues andsignificant changes in the company’s exposure to risks.（6）Reviewing the company’s statement in conjunction with the auditcommittee, on internal control with reference to risk management.Director’sremunerationRemuneration policy& strategy（Remuneration policy）（1）Pay scales applied to each director’s package.（2）Proportion of different types of reward within each package.（3）What proportion of rewards should be related to measurableperformance.（4）Transparency of di rectors’ remuneration.（5）Period within which performance related elements become payable.（Remuneration strategy）（1）Board is motivated to strive to increase performance and adequatelyrewarded when performance improvements are achieved.（2）Board is seen to be paid appropriately for their efforts andsuccess, and not be criticized for excessive pay.（3）Remuneration strategy should create a link to corporate strategy.To what extent it links is a measure of the remuneration strategy’s s uccess.（4）Remuneration strategy should consider problems such as choice ofwrong measure, excessive focus on short-term results.（5）Remuneration strategy should consider encouraging long-term loyaltythrough share purchases schemes, the availability of company resources, morebenefit in kind for lower basic salary.Remuneration packages（Basic salary）Is not related to performance, but is determinedthrough benchmarking peer group salary, which how much other companies might beprepared to pay.（Performance related bonuses）It is elements of remuneration dependent onthe achievement of some of performance measurement criteria, such as cash bonus.（Shares & share options）（1）Share options are the most common form of long-term incentivescheme. It gives directors the right to buy shares at a specified exerciseprice over a specified time period in the future. If the stock price rises sothat it exceeds the exercise price by the time the option can be exercised,directors can buy at lower price than market price and then might sell it at aprofit.（2）Share options can be used to give the executive the incentive tomanage the company in sch a way that share price rises so that it alignsmanagement and shareholder interests. This alignment would, in theory, overcomethe agency problem.（Benefits in kind & Pensions）（1）Benefits in kind are various non-wage compensations provided todirectors and employees in addition to their normal wages or salaries such aslife insurance, company car scheme, holidays, and loans.（2）There may be separate pension scheme available for directors athigher rates than for employees.Other Issues associated with directors’ remuneration（Legal）（1）Considering compensation for the directors in the case of earlytermination.（2）Aiming to avoid rewarding poor performance.（Ethical）（1）Public reaction to high profile corporation failure where directorswere receiving what was perceived as excessive remuneration in relation totheir performance.（2）Recent changes to best practice disclosure requirements on boardstructure and executive pay.（3）Incorporating business ethics into performance-related remunerationsystem.（Competitive）（1）It is vital for a company to have a proficient, motivated board ofdirectors working for the interest of shareholders.（2）Shareholders should provide the company with resources to recruitand retain directors under competitive terms.（Regulatory）（1）Directors need to submit a remuneration report to members at theannual general meeting each year.（2）The report must provide full details of directors’ remuneration,and should be clear, transparent and understandable to shareholders.（3）When an executive director serves as a non-executive directorelsewhere, the remuneration report should state whether or not the remunerationof that director will retain and what the remuneration is.（4）The increasingly regulatory environment reflects the additionaldemand on and responsibilities of directors, and the heightened externalscrutiny to the remuneration of directors.更多ACCA资讯请关注高顿ACCA官网：。
注会会计三色笔记
注会会计三色笔记一、会计基础概念部分（蓝色笔记：重点概念）1. 会计基本假设。
- 会计主体：明确会计核算的空间范围，例如企业独立核算自身的经济业务，与企业所有者的个人事务区分开来。
- 持续经营：假定企业在可预见的未来会持续经营下去，而不是即将面临破产清算，这一假设是很多会计处理方法的基础，如固定资产折旧按使用年限计提。
- 会计分期：将企业持续经营的活动划分为等距的会计期间，通常有年度、半年度、季度和月度，以便定期编制财务报表。
- 货币计量：规定会计核算以货币作为主要的计量单位，并且假定货币的币值是基本稳定的。
2. 会计信息质量要求（红色笔记：重点中的重点，常考点）- 可靠性：企业应当以实际发生的交易或者事项为依据进行会计确认、计量和报告，如实反映符合确认和计量要求的各项会计要素及其他相关信息，保证会计信息真实可靠、内容完整。
- 相关性：企业提供的会计信息应当与财务报告使用者的经济决策需要相关，有助于使用者对企业过去、现在或者未来的情况作出评价或者预测。
- 可理解性：企业提供的会计信息应当清晰明了，便于财务报告使用者理解和使用。
- 可比性。
- 纵向可比：同一企业不同时期可比，要求企业采用的会计政策在前后各期保持一致，不得随意变更。
- 横向可比：不同企业相同会计期间可比，即不同企业对于相同或者相似的交易或者事项，应当采用规定的会计政策，确保会计信息口径一致、相互可比。
- 实质重于形式：企业应当按照交易或者事项的经济实质进行会计确认、计量和报告，不应仅以交易或者事项的法律形式为依据。
例如，融资租赁的固定资产，虽然从法律形式上看，租赁期间所有权未转移，但从经济实质上看，承租人能够控制该项资产的使用并从中受益，所以在会计上视为承租人的固定资产进行核算。
- 重要性：企业提供的会计信息应当反映与企业财务状况、经营成果和现金流量有关的所有重要交易或者事项。
重要性的判断取决于项目的性质和金额大小两个方面。
- 谨慎性：企业对交易或者事项进行会计确认、计量和报告应当保持应有的谨慎，不应高估资产或者收益、低估负债或者费用。
AIA国际会计师P13财务会计3：考试技巧与策略
AIA国际会计师公会P13财务会计3：考试技巧与策略1、考试策略:许多考官相信，在专业会计机构诸如美国会计师协会中的考试成功，因为要处理很多专业的知识，要尽可能多的利用到优秀的考试策略。
这一篇旨在通过关注考试策略，特别是欠佳的考试策略给考试者一些建议，欠佳的策略可以显露于每一场考试中和体现在考试者给的一些欠佳的答案中。
这第一篇将会关注叙事方面的试题。
后面一篇将会关注计算。
这篇文章是写关于财务会计3，但许多所讨论的问题是通用的，适用于所有阶段。
很多问题都不是新问题，事实上，考生通常说的就是这些问题，在P13,在考试建议里发表了以下每个考试。
然后，事实上,一些考生完全无视建议。
各个阶段的考生应该经常看些由AIA提供的基于考生报告的考试建议——越早在考生复习过程看越好。
考试建议发表在文档库的网站所有考生都能访问。
许多考卷问题的答案混合了计算和叙述。
叙述的回答似乎对考生来说最困难的,所以考试策略概要了如何回答这种类型的问题,给出了历年回答这类问题的2种示范2、控制答题时间考试题型有论述题，讨论题，方案建议题，这些题型在每个科目中所占比率各不相同。
考生应该确保知道每个科目论述题所占分数的比率是多少。
比如，P13有大约30%的分数出自论述题。
如果忽略了这点而把时间只集中用在计算题上，实际只能完成70分的题目，及格分是50分，这么做相当于把及格分拉高到71.4，想要通过考试困难大大增加。
3、哪里开始开始写叙述答案的时候你必须做些练习。
洋洋洒洒的长篇大论通常是无关非相关的答案所以得分也少，当然通不过。
重点是不管回答哪一门的问题，计算一下需要花多久在回答上。
非常简单，有效时间是180分钟，100分有效，每一分有效的回答因此不能超过18秒，所以，如果你回答一道5分的题目，你不能超过9分钟回答它。
众所周知一些小分很容易得反之最后的也是最难的，所以你只有15分钟可能还有一道题没完成，更明智的选择是回答另一个问题，捡些容易的得分，比花时间努力完成另一个问题得到很难得到的分要好。
ACCA《P1专业会计师》考试复习指导3
ACCA《P1专业会计师》考试复习指导3本文由高顿ACCA整理发布，转载请注明出处Internal control: Definition/Importance/ObjectivesDefinition/Importance（Definition）Internal control is any action taken by management to enhance the likelihood that established objectives and goals will be achieved. Management plans, organizes and directs the performance of sufficient actions to provide reasonable assurance that objectives and goals will be achieved. Thus the control is the result of proper planning, organizing and directing of management. Controls attempt to ensure that risks and those factors which stop the achievement of company objectives are minimized.（Importance）（1）Internal control and risk management are fundamental components of good corporate governance.（2）Good corporate governance means that the board must identify and manage all risks within a company.（3）In terms of risk management, internal control systems span financial, operational, and other areas i.e. all the activities of the company.（4）However, internal control system are only as good as the people using them.Objectives（APB）（1）The orderly and efficient conduct of its business, including adhere to internal policies.（2）The safeguarding of assets.（3）The preventing and detection of fraud and error.（4）The accuracy and completeness of the accounting records.（5）The timely preparation of financial information.（COSO）（1）Effectiveness and efficiency of operations.（2）Reliability of financial reporting.（3）Compliance with applicable laws and regulations.Roles in risk managementResponsibility for internal control is not simply an executive management role. All employees have some responsibility for monitoring and maintaining internal controls.（1）Board of directors: Ensuring adequacy and effectiveness of internal control system.（2）Senior executive management: Setting internal control policies; Monitoring effectiveness of internal control system.（3）Heads of business units: Establishing specific internal control policies and procedures.（4）All employees: Operating and adhering to internal controls.Elements/Components of internal control system （COSO framework）Control Environment（1）It describes the ethics and culture of the organization, which provide a framework with which other aspects of internal control operate.（2）It is the attitude and actions of the board and management regarding the significance of control within the organization.（3）It provides the discipline and structure of the achievement of the primary objectives of the system of internal control.（4）It includes: （a）management’s philosophy and operating style; （b）organization structure; （c）Assignment of authority and responsibility; （d）human resources policies and practices; （e）competence of personnel.Risk Assessment（1）There is a connection between the objectives of an organization and the risks to which it is exposed.（2）The risks involved in achieving those objectives should be identified and assessed.（3）Risk assessment should form the basis for deciding how the risks should be managed.Control Activities（1）These are policies and procedures that ensure that the decisions and instructions of management are carried out.（2）Control activities include: （a）authorizations; （b）verifications; （c）reconciliations; （d）approvals; （e）segregation of duties; （f）performance reviews etc.（3）These control activities are commonly referred to as internal controls.Information and Communication（1）An organization must gather information and communicate it to the right people.（2）Managers need both internal and external information to make decision.（3）The quality of information systems is a key factor.Monitoring（1）The internal control system must be monitored.（2）This element of an internal control system is associated with internal audit.（3）It is important that deficiencies in the internal control system should be identified and reported up to senior management and the board of directors.更多ACCA资讯请关注高顿ACCA官网：X。
ACCAP1知识要点汇总（下）
ACCAP1知识要点汇总（下）35.Internal control environment控制环境★★定义：The internal or control environment is influenced by management's attitude towards control (tone at the top), the organisational structure and the values and abilities of employees.内控环境会受管理层对控制的态度（即公司⾼层确⽴的基调），组织架构和价值，以及员⼯能⼒的影响。
以下因素会影响内控环境：★●董事和管理层的哲学和经营风格 Philosophy and operating style●企业⽂化Culture，内控是否被视为组织框架⾥的不可或缺的⼀部分integral part of theorganisational framework，或者强加于系统的其他部分imposed on the rest of the system。
●公司的组织结构organisational structure，授权和责任委派的⽅式methods of assigningauthority and responsibility（包括权责分离和监督控制）●董事和员⼯的正直度integrity，道德价值观ethical values和胜任能⼒competenceRisk culture冒险⽂化★★⽂化是⼀种基本假设模式pattern of basic assumptions，它是由⼀个团队发明，发现和发展出来的。
是在学习中得出的处理问题的⽅式cope with its problems，可以适应外部，整合内部。
这些⽅式做得好worked well enough，被认为有效的，因此，⽤来教育新⼈taught to new members，以这种正确的⽅式，察觉，思考和感受问题。
CMA P1知识点
1.宣告股票股利的时候a.如果股票股利< 发行在外股票的20%-25%，按照发行股票的公允价值（市价）从留存收益中转出b.如果股票股利> 发行在外股票的20%-25%，按照发行股票的面值从留存收益中转出2.一个分部的总收入、销售量、利润或资产达到总公司的10%或更多，就认为是“重要的”分部。
3.外币重估损益应该进入损益表。
4.GAAP要求研发费用当期全部费用化。
5.董事会已经宣告、但尚未发放的股票股利视为未分配利润的一部分，即所有者权益。
6.库存股是公司为了重新发行而重新回购的股票，属于所有者权益。
7.或有事件很有可能发生且金额可以合理估计，方可认为是一项负债。
8.加速折旧法不考虑残值。
9.折旧资产的寿命调整使用“未来适用法”进行列报。
10.资产减值测试：a.GAAP要求使用资产的账面价值与该资产的预期未贴现现金流比较；IFRS要求使用资产的账面价值与该资产的（公允价值-出售费用，贴现现金流）高者比较。
b.GAAP要求减值时使用贴现现金流。
12.权益证券a.持股<20%：无影响所有权，成本法核算投资余额：忽略权益变化（宣布盈利结果）对投资余额的影响，只在发放现金股利的时候才做会计凭证。
b.持股介于20%到50%之间：重大影响，权益法核算投资余额：宣布盈利结果和发放现金股利时均需做会计凭证，发放现金股利时扣除之前核算的盈利影响。
c.持股大于50%：控制权益，需编制合并财务报表。
13.IFRS禁用后进先出。
14.现金流量表要求在附注中披露任何重大的非现金投资和筹资活动，如购买或建设固定资产发行的股票、债转股等。
宣告股利不需要在现金流量表中披露。
15.土地不计提折旧。
16.对坏账估计的变更是估计变更，不是发现前期错误，不需要追溯调整。
17.经营性租赁是合理合法的表外融资。
18.表外融资的4种方式：应收账款出售（保理）、特殊目的的实体、租赁、合资经营。
19.可赎回优先股不属于所有者权益。
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《P1专业会计师》笔记3
本文由高顿ACCA整理发布，转载请注明出处
Non-executive Directors
Role & Purpose
（1）Strategy Role. Non-executive directors should contribute tostrategy success, challenging strategy, and offering advice on direction.
（2）Scrutiny Role. Non-executive directors should scrutinize theperformance of executive management. They should represent the shareholders’interests to ensure agency issues don’t arise to reduce shareholder value.
（3）Risk Role. Non-executive directors should ensure the company has arobust system of internal controls and system of risk management in place.
（4）People Role. Non-executive directors should be responsible forappointing & removing senior managers, and determining appropriate levelsof remuneration for executives.
Independence
Non-executive directors should beindependent-minded, which means exercising objective judgment in the bestinterests of the corporation whatever the consequences for the directorpersonally. Non-executive directors should provide a balancing influence, andplay a key role in reducing conflicts of interest between management andshareholders.
（Why）
（1）Providing a detached and objective view of board decisions.
（2）Providing shareholders with an independent voice on the board.
（3）Reducing self-interest in the behavior of executives.
（4）Providing expertise and communicate effectively.
（How）
（1）Non-executive directors should have no business, financial or otherconnection with the company except director’s fee and sha reholdings.
（2）Cross-directorships are a particular threatto independence of non-executive directors. It is where an executive directorof firm A is a non-executive director of firm B, and an executive director offirm B is a non-executive director of firm A.
（3）Non-executive directors should not take part in share option schemeand their service should not be pensionable.
（4）Appointment of non-executive directors should be for a specifiedterms and reappointment should not be automatic.
Advantages/disadvantages
（Advantages）
（1）Non-executive directors provide independent element on the board.It implies that they have the detachment to be able to monitor the company’saffairs effectively.
（2）Non-executive directors may have experiences and knowledge whichexecutive directors don not have. It expands the resources available formanagement to use.
（3）Non-executive directors may improve the communication betweenshareholders and company and are often a comfort factor for third party such ascreditors.
（4）Non-executive directors can provide wider perspective, andinstitutional perception is enhanced.
（Disadvantages）
（1）Non-executive directors may have difficulty imposing their viewsupon the board.
（2）Non-executive directors face the problem of limited time that theycan devote to their role.
（3）Non-executive directors may damage company performance by weakeningboard unity and stifling entrepreneurship.
（4）Poor remuneration might lead people don’t want the job o f beingnon-executive director. On the other hand, high-caliber non-executive directorsmay gravitate towards the best-run companies rather than companies which aremore in need of input from good non-executives.
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