有本科学历但还在读双学位可以考ACCA国际会计师吗？

正确答案：

 

正确答案：
(ii) Proposal to increase the after tax proceeds from the sale of the loan stock
AS should delay the sale of the loan stock until after 5 April 2008. The gain made at the time of the takeover would
then crystallise in 2008/09 and would be covered by the annual exemption for that year. The net proceeds would be
increased by the capital gains tax saved of ￡3,446 (￡8,616 x 40%).
More appropriate forms of external finance
A bank overdraft is not the most appropriate form. of long term business finance. This is because the bank can demand
repayment of the overdraft at any time and the rates of interest charged are fairly high.
AS should seek long term finance for his long term business needs, for example a bank loan secured on the theatre, and
use the bank overdraft to finance the working capital required on a day-to-day basis.

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6 To get the best out of people, managers need to have effective communication skills. Professional accountants as managers need to understand the difference between aggressive and assertive behaviour. Often an exchange of communication can be interpreted as a belligerent response from an employee. However, a slight difference in approach can communicate different feelings and achieve a more positive result.
(a) Aggressive behaviour is competitive and directed at defeating someone else. It is standing up for oneself at the expense of other people. It is defending one’s rights but doing so in such a way that violates the rights of other people. Aggressive behaviour ignores or dismisses the needs, wants, opinions, feelings or beliefs of others.
Characteristics of aggressive behaviour include excessive ‘I’ statements, boastfulness, and the individual’s opinions expressed as fact, threatening questions or postures from the individual, sarcasm and other throw-away remarks and a constant blaming of others.
Aggressive behaviour can be self defeating. It may cause such antagonism in the others in the organisation that they will refuse to co-operate or work with the person showing aggressive behaviour.

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(e) There are issues at Bailey’s as a consequence of poor pay. Although non-financial motivation has an important role to play in encouraging commitment, the fact remains that financial rewards act as a strong motivating factor, especially in what has been a low pay business. Financial rewards are all encompassing and apply to all employees at all levels, are universally applicable, able to satisfy all types of need and simple to apply and understand. At Bailey’s, financial rewards have a greater effect because they can provide recognition and prestige if pay is improved, are seen as the most important hygiene factor(especially in a business with a history of low pay and low morale) and are a measure of achievement against goals, especially if some form. of bonus or performance related pay is introduced by the new management at Bailey’s. In addition, financial rewards are a basis for satisfaction and are often used as a form. of professional or social comparison outside the organisation.