请问重庆市考生ACCA国际会计师证书应该怎么注册呢?

正确答案：

 

正确答案：
(b) In many ways Six Sigma started out as a quality control methodology. It focused on measurement and the minimisation of
faults through pursuing Six Sigma as a statistical measure of some aspects of organisational performance. However, Six Sigma
has developed into something much more than a process control technique. It includes a problem-solving process called
DMAIC and a comprehensive toolkit ranging from brainstorming to balanced scorecards and process dashboards. It also has
defined team roles for managers and employees, often with martial arts names such as Black Belt, Green Belt and Master
Black Belt.
Six Sigma was first used in organisations in the early 1990s. However, it was its adoption and promotion by Jack Welch, the
CEO of GE that brought Six Sigma wider publicity. He announced that ‘Six Sigma is the most important initiative GE has ever
undertaken’. As Paul Harmon comments, ‘Welch’s popularity with the business press, and his dynamic style, guaranteed that
Six Sigma would become one of the hot management techniques of the late 1990s’.
Six Sigma uses an approach called DMAIC in its problem solving process. This stands for Define, Measure, Analyse, Improve
and Control. Three aspects of this are considered below in the context of how they would address the problems at UPC.
Defining the problem
Part of defining the problem is the identification of the customer. It is important to understand what customers really want
and value and one of the main themes of Six Sigma is its focus on the customer. Six Sigma explicitly recognises the ‘voice of
the customer’ (VOC) in its approach. In the UPC situation quality requirements are currently defined by the physical condition
of the goods and by the alignment of the image. However, this may be a limiting view of quality because there is no evidence

of any systematic investigation of the requirements of the customer. Solving these problems may not lead to any significant
long-term gain; they may be quickly replaced by other ‘quality issues’. Furthermore, the customer is also perceived in a limited
way. These quality requirements are in the eye of the gift shop owner who is interested in saleable products. The end customer
– the consumer – who buys and uses the product may have other requirements which can also be addressed at this time.
By considering the VOC the problem and scope of the project becomes re-defined and the solution of the problems potentially
more valuable.
Measurement
Measurement is fundamental to Six Sigma. This includes the gathering of data to validate and quantify the problem. The
creation of the inspection team was based on initial evidence about an increase in breakages. This needs to be quantified.
The inaccurate printing of the image had been quantified as 500 units per month, out of the 250,000 shipped out of the
company. This equates to a failure rate of 0·2%, so that 99·8% of items are shipped with a correctly aligned image. This
sounds quite reasonable but it still raises issues and complaints that have to be dealt with, as well as creating wastage costs
of $10,000 per month. The problem is that even a relatively low percentage of defects can lead to a lot of unhappy customers.
Aiming for Six Sigma would reduce defects down to about one faulty item per month, reducing the wastage cost to $20.
Analysis
Analysis is concerned with understanding the process to find the root cause. Six Sigma focuses on processes and their
analysis. Analysis concerns methods, machines, materials, measures, Mother Nature and people. The alignment problem
needs investigation to find out what causes the imaging machine to irregularly produce misaligned images. Management
currently appear to blame the machine but it may be due to the way that certain people load the machine. The analysis of
the breakages is particularly important. It is unclear at present where these breakages occur (for example, are some of the
items broken before they leave UPC’s despatch facility) or are they all broken in transit? Neither is it understood why the
breakages occur. Management appear to blame the packers for packing incorrectly and not following the correct method.
However, it may be that the material is just not strong enough to withstand heavy handling by couriers who are outside the
control of UPC. Additionally, the breakages may be due to some manufacturing problem or raw material imperfection in the
items that break. Six Sigma stresses understanding the problem before solving it.
Although DMAIC has been selected as the framework for the sample answer, focusing on other aspects of Six Sigma would
be acceptable – as long as they are presented in the context of the UPC scenario.

正确答案：
(b) The tax implications of the proposed restructuring of the Rapier Ltd group
(i) Immediate implications
Corporation tax
Rapier Ltd and its subsidiaries are in a capital gains group as Rapier Ltd owns at least 75% of the ordinary share capital
of each of the subsidiary companies. Any non-exempt items of plant and machinery owned by the subsidiaries will
therefore be transferred to Rapier Ltd at no gain, no loss.
No taxable credit or allowable debit will arise on the transfer of the subsidiaries’ goodwill to Rapier Ltd because the
companies are in a capital gains group.
The trading losses brought forward in Dirk Ltd will be transferred with the trade to Rapier Ltd as the effective ownership
of the three trades will not change (Rapier Ltd owns the subsidiaries which own the trades and, following the
restructuring, will own the three trades directly). The losses will be restricted to being offset against the future trading
profits of the Dirk trade only.
There will be no balancing adjustments in respect of the plant and machinery transferred to Rapier Ltd. Writing down
allowances will be claimed by the subsidiaries in respect of the year ending 30 June 2007 and by Rapier Ltd in respect
of future periods.
Value added tax (VAT)
No VAT should be charged on the sales of the businesses to Rapier Ltd as they are outside the scope of VAT. This is
because the trades are to be transferred as going concerns to a VAT registered person with no significant break in trading.
Switch Ltd must notify HM Revenue and Customs by 30 July 2007 that it has ceased to make taxable supplies.