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ACCA作者 編者: qhw 預計閱讀時間: 5分鐘 ACCA發布時間 發布時間:2020-02-26

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你還在為F1復雜的知識體系而煩惱嗎?你在做習題時,還在到處翻書嗎?為解決大家的苦惱,請到Aura老師大家整理了F1階段的必會定義,以求高效備考。

Organization

Organization is a social arrangement which pursues collective goals, which controlsits own performance and which has a boundary separating it from its environment.

定義的重點:明確的分工、共同的目標、控制員工的表現、有明確的界限。
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Limited companies

A limited company has a separate legal personality from its owners (shareholders). The shareholders can not normally be sued for the debts of the business unless they have given some personal guarantee. Their risk is generally restricted to the amount that they have invested in the company when they buy the shares. This is called limited liability.

定義的重點:獨立的法律個體,風險只限定于投入的財產,不連累其他財產。

Internal stakeholders

Internal stakeholders are intimately connected to the organization, and their objectives are likely to have a strong influence on how it is run, such as employees, managers.

定義的重點:與企業密切聯系的,對企業運營有重要的影響。舉例:企業的員工、領導者。

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