特许公认会计师公会(The Association of Chartered Certified Accountants）简称ACCA，成立于1904年，是目前世界上领先的专业会计师团体，也是国际学员最多、学员规模发展最快的专业会计师组织。今天我们要看的就是ACCA考试中P3科目的模拟练习，希望大家能从做题过程中提升自己。

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.

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