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zhy · 2018年10月08日

问一道题:NO.PZ2017111901000005 [ CFA I ]

请问A和C 错在哪里?

问题如下图:

选项:

A.

B.

C.

解释:

1 个答案

发亮_品职助教 · 2018年10月09日

Board会下设各个委员会Committe进行专项监管,如Governance committee,audit committe等等;

A选项的ensure服从法律的工作属于Governance Committee的,他说的是属于management的,错在这点。如下图:

C说的Variable incentive plans是指“绩效工资”,C说这种给高管使用绩效工资的薪酬体系在减少,这句是错的;原因是为了消除管理层股东间的利益冲突,除了base salary之外,还有如stock option, stocks, profit sharing等这些绑定公司效益的“绩效工资”;对高管使用这种薪酬体系是一个趋势,所以C选项把Decreasing改成Increasing就对了

zhy · 2018年10月10日

感谢助教

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