Which of the following groups may be considered to be stakeholders in

An organisation is owned and run by central government agencies. The organisation is best described as which of the following statements?

A

A voluntary sector organisation

B

A private sector organisation

C

A public sector organisation

Which one of the following statements is true?

A

Limited company status means that a company is only allowed to trade up to a predetermined

turnover level in any one year

B

For organisations that have limited company status, ownership and control are legally separate.

C

The benefit of being a sole trader is that you have no personal liability for the debts of your

business.

D

Ordinary partnerships offer the same benefits as limited companies but are usually formed by

professionals such as doctors and solicitors.

What is the term given to the idea that the combined output of a number of individuals working together will exceed that of the same individuals working separately?

A

Sympathy

B

Specialisation

C

Synergy

D

Systems thinking

'An organisation is a social arrangement which pursues collective____, which controls its own performance and which has a boundary separating it from its environment.'

Which of the following words best completes this sentence?

A

Profits

B

Stakeholders

C

Goals

D

Tactics

某A公司制作玩具机器人，售价$210/件，每年销量5,000件，直接材料$55，直接人工$40，固定费用$ 170,000，现接到一份玩具机器人的特殊订单400件，报价$145，该A公司有足够产能生产该订单。该A公司还需要用贴纸对玩具机器人进行装饰，外购供应商售价$10，现在，A公司正考虑自制生产贴纸，直接材料$2和人工$4，并产生相应的固定成本$6,000，A公司的首席财务官的一个朋友是贴纸供应商的某经理，首席财务官把A公司要自制的所有相关财务数据告诉了他的朋友，他朋友立马把此信息告知贴纸供应商的首席官，在A公司首席财务官与他朋友通话时，A公司的某一一会计员听到了此事。

要求:

1. A公司是否接受玩具机器人的特殊订单，请写出计算过程。

2.公司选择自制贴纸还是外购，请写出计算过程。

3.自制和外购需考虑的两点非财务因素。

4. a.不考虑玩具机器人特殊订单，在企业自制贴纸情况下，请计算保本点的销售金额。

b.若考虑玩具机器人特殊订单，且企业自制贴纸情况下，请计算保本点的销售件数，设保本点销售量=X。

5.a根据MA道德标准，讨论A公司会计员发现的道德问题。

b.会计员应如何解决此道德冲突?