特許公認(rèn)會計師公會(The Association of Chartered Certified Accountants）簡稱ACCA，成立于1904年，是目前世界上領(lǐng)先的專業(yè)會計師團體，也是國際學(xué)員最多、學(xué)員規(guī)模發(fā)展最快的專業(yè)會計師組織。今天我們要看的就是ACCA考試中P3科目的模擬練習(xí)，希望大家能從做題過程中提升自己。

Question：When reading an article on stakeholders, Veronica is surprised at how many stakeholders there are and the 'stake' they have in the organisation. She is finding it difficult to distinguish between the various groups.

Which three of the following would be described as connected stakeholders?

A. Customers - want products and services. 

B. Employees - want security of income and interesting work.

C. Central government - is interested in tax revenues and compliance with legislation.

D. Suppliers - will expect to be paid and will be interested in the future.

E. Shareholders - want a return on their investment.

The correct answers are: Customers - want products and services; Suppliers - will expect to be paid and will be interested in the future; Shareholders - want a return on their investment.

解析：Government is an external stakeholder, with an interest in taxation and compliance with the law. Employees are internal stakeholders since they are part of the organisation.

Note that internal and connected stakeholders are sometimes grouped together as primary stakeholders in that they have a contractual relationship with the organisation. In this analysis, external stakeholders are known as secondary stakeholders.

備考之路漫長艱辛，需要大家持之以恒，每天要進行復(fù)習(xí)，切忌三天打魚兩天曬網(wǎng)，幫考網(wǎng)會一直在您的身邊，支持您，陪伴您。祝愿大家早日功成名就?。?！