ACCA考试知识点Background有哪些需要掌握的？

备考ACCA考试学员要制定详细的学习计划，帮助学员更好的去掌握课程的内容，在较短的时间内更好的去理解课程的内容。ACCA考试知识点Background有哪些需要掌握的？

ACCA考试知识点Background是很多学员要重视的内容，在学习该知识点的时候，学员要掌握的同时，更需要去理解去运用才是关键。

戳：“各科必背定义+历年真题中文解析+20年习题册（PDF版）”

Performance-related elements have caused the most controversy in recent years with some directors being awarded a bonus even though their firms have underperformed (and in some cases made substantial losses) or failed to meet or exceed the sector average.

A balance between short- and long-term bonus schemes should be found. The ICGN recommends a minimum bonus period of one year (and not, for example, quarterly) and that bonuses should be based on a percentage of basic salary (or subject to a fixed "cap").

A danger of bonus schemes is the directors' ability to manipulate the target results on which bonuses are based (e.g. revenue, profits). Achieving sales targets, in particular, may result in questionable, unethical practices by directors and employees.

如果你在ACCA课程学习方面遇见不同的困难，不妨与融跃老师在线联系或者添加老师微信（rongyuejiaoyu），让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你通 关考试。