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ACCA考试:P1-P3精选试题解析六(2)

2013-01-07 
ACCA考试《P1-P3》模拟试题及答案6

  TY and JK have chosen different methods of doing this.

  TY Company-proportion of profit

  Part of remuneration is based on the profit for the year. At 40%, this is a relatively high amount as it tends to focus the directors on achieving a high profit in absolute terms, and could lead to attempts to amend the financial statements to increase profit. The imposition of the fine on TY has had the immediate effect of making the directors try and amend their remuneration package, again indicating that reliance on profit may be too high.

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