2020年ACCA考试：会计师与企业基础经典习题(2)

发布时间：2020-10-14

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2.1 (a) Shaun likes to understand basic principles and take a hands-off approach based on logical argument. He wants to participate in a structured training programme which is run by teachers. Louise needs to work at her own pace and tends to be fairly slow and cautious in her learning. She likes to observe things, take time to think about them and then produces a carefully thought out conclusion.Susan only likes to study if she can see a link to a real practical problem. She likes to learn new techniques through on-the-job training, but tends to discard good ideas which require some development to work properly. Tony is flexible and optimistic, but does not have any patience with theories. He wants to receive hands-on training and enjoys practical problems. Honey and Mumford classified the four following learning styles:

A Theorists

B Reflectors

C Activists

D Pragmatists

For each of the following individuals, select the correct learning style from the list above:

(i) Shaun

(ii) Louise

(iii) Susan

(iv) Tony

(b) Which two of the following are off-the-job training methods?

A Job rotation

B Computer-based training

C Temporary promotion

D Demonstration

E College courses

答案：

(a) (i) A

(ii) B

(iii) D

(iv) C

These all relate to the classifications of Honey and Mumford.

(b) B, E The other options are all on the job training methods.

2.2 (a) George, Helen, Josh and Leigh are all on development programmes. George is learning skills that are not directly required in his current role, but should allow him to contribute more flexibly and innovatively to the organisation in the future whichever role he is in. Helen is gaining experience of each of the different functions in her company as well as a variety of position and work settings as preparation for increased responsibility in the future. Josh is receiving training to ensure his professional standards in his accountancy work are maintained and enhanced through education, development and training. Leigh is partway through a series of planned secondments within her department and has recently been working in two project group for implementing new systems. The following are all different approaches to development:

A Management development

B Personal development

C Professional development

D Career development

For each of the following individuals, select the development approach they are on:

(i) George

(ii) Helen

(iii) Josh

(iv) Leigh

(b) Which TWO of the following are necessary for a training programme to be effective?

A Training should be expensive

B There should be clear objectives

C Training should be off-the-job

D There should be timely feedback

E Training should be on-the-job

答案：

(a) (i) D Personal development can help to foster employee job satisfaction, commitment and loyalty.

(ii) A This may include the development of management/leadership skills or management education such as an MBA.

(iii) C This is an example of continuing professional development (CPD). CPD is based on the belief that a professional qualification is the basis for a career lifetime of development.

(iv) B The trend for delayered organisations reduces opportunities for promotion, so opportunities are planned for sideways or lateral transfers.

(b) B, D For training to be effective there should be timely feedback and also clear objectives for the training. Training does not need to be on or off the job to be effective, it can be either. Training does not need to be expensive to be useful.

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(d) Sirus raised a loan with a bank of $2 million on 1 May 2007. The market interest rate of 8% per annum is to

be paid annually in arrears and the principal is to be repaid in 10 years time. The terms of the loan allow Sirus

to redeem the loan after seven years by paying the full amount of the interest to be charged over the ten year

period, plus a penalty of $200,000 and the principal of $2 million. The effective interest rate of the repayment

option is 9·1%. The directors of Sirus are currently restructuring the funding of the company and are in initial

discussions with the bank about the possibility of repaying the loan within the next financial year. Sirus is

uncertain about the accounting treatment for the current loan agreement and whether the loan can be shown as

a current liability because of the discussions with the bank. (6 marks)

Appropriateness of the format and presentation of the report and quality of discussion (2 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.

正确答案：
(d) Repayment of the loan
If at the beginning of the loan agreement, it was expected that the repayment option would not be exercised, then the effective
interest rate would be 8% and at 30 April 2008, the loan would be stated at $2 million in the statement of financial position
with interest of $160,000 having been paid and accounted for. If, however, at 1 May 2007, the option was expected to be
exercised, then the effective interest rate would be 9·1% and at 30 April 2008, the cash interest paid would have been
$160,000 and the interest charged to the income statement would have been (9·1% x $2 million) $182,000, giving a
statement of financial position figure of $2,022,000 for the amount of the financial liability. However, IAS39 requires the
carrying amount of the financial instrument to be adjusted to reflect actual and revised estimated cash flows. Thus, even if
the option was not expected to be exercised at the outset but at a later date exercise became likely, then the carrying amount
would be revised so that it represented the expected future cash flows using the effective interest rate. As regards the
discussions with the bank over repayment in the next financial year, if the loan was shown as current, then the requirements
of IAS1 ‘Presentation of Financial Statements’ would not be met. Sirus has an unconditional right to defer settlement for longer
than twelve months and the liability is not due to be legally settled in 12 months. Sirus’s discussions should not be considered
when determining the loan’s classification.
It is hoped that the above report clarifies matters.

21 Which of the following statements about contingent assets and contingent liabilities are correct?

1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable.

2 A contingent liability should be disclosed by note if it is probable that a transfer of economic benefits to settle it

will be required, with no provision being made.

3 No disclosure is required for a contingent liability if it is not probable that a transfer of economic benefits to settle

it will be required.

4 No disclosure is required for either a contingent liability or a contingent asset if the likelihood of a payment or

receipt is remote.

A 1 and 4 only

B 2 and 3 only

C 2, 3 and 4

D 1, 2 and 4

正确答案：A

(d) (i) Discuss why it may not be possible to provide a high level of assurance over the stated key performance

indicators; and (4 marks)

正确答案：
(d) (i) The main reason why it may not be possible to provide a high level of assurance is that the KPIs are not defined
precisely:
– The value of donated pharmaceutical products is compared to revenue to provide a percentage. However, it will be
difficult to accurately value the donated products – are they valued at cost, or at sales price? Are delivery costs
included in the valuation? The intrinsic value may be lower than sales value as Sci-Tech Co may decide to donate
products which are not useful or relevant to the charities they are donated to.
– The value of ‘cost of involvement with local charities’ is also not defined. If the donations are purely cash, then it
should be easy to verify donations using normal audit procedures to verify cash payments. However, the
‘involvement with local charities’ is not defined and will be difficult to quantify as a percentage of revenue. For
example, involvement may include:
? Time spent by Sci-Tech Co employees at local charity events
? Education and training provided to members of the local community in health care matters
– Number of serious accidents is also difficult to quantify as what constitutes a ‘serious’ accident is subjective. For
example, is an accident serious if it results in a hospitalisation of the employee? Or serious if it results in more than
five days absence from work while recovering?
In addition, the sufficiency of evidence available is doubtful, as such matters will not form. part of the accounting records
and thus there may be limited and possibly only unreliable sources of evidence available.
– Donated goods may not be separately recorded in inventory movement records. It may not be possible to
distinguish donated goods from sold or destroyed items.
– Unless time sheets are maintained, there is unlikely to be any detailed records of ‘involvement’ in local charities.

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