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2020年USCPA模擬題20：Business
學(xué)習(xí)至重要的就是打好基礎(chǔ)，要想基礎(chǔ)打得好，就要做大量的習(xí)題。只有做題才能讓抽象的法條變得具象化、變得立體起來，所以正保會(huì)計(jì)網(wǎng)校貼心的為大家準(zhǔn)備了2020年USCPA模擬題20：Business，小編相信，每天的勤奮練習(xí)，考過AICPA絕對(duì)不在話下！
Which of the following positions best describes the nature of the Board of Directors of XYZ Co.'s relationship to the company?
A. Agent.
B. Executive.
C. Fiduciary.
D. Representative.
【正確答案】C
【答案解析】
Explanation
Choice "C" is correct. The board of directors has a fiduciary responsibility to act on behalf of and in the best interest of the corporation.
Choice "A" is incorrect. The board of directors is not primarily charged with acting as an agent of the corporation. Employees, for example, act as agents.
Choice "B" is incorrect. The board of directors is not primarily charged with acting as an executive in fulfilling their fiduciary responsibility to the corporation. Officers, for example, act as executives. Choice "D" is incorrect. The board of directors is not primarily charged with acting as representatives in fulfilling their fiduciary responsibility to the corporation. Corporate attorneys or employees, for example, fulfill the role of representative.
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