ACCA考试：会计师与企业基础经典习题(8)

发布时间：2022-01-08

成功是为努力者准备的，今天你努力了吗？今日小题库“ACCA考试：会计师与企业基础经典习题(8)”，一起来检验学习成果吧。

8.1 (a) On 1 August, the financialcontroller of XYZ Co is told it is her responsibility to let everyone in thefinance department know about a compulsory meeting to be held on 15September.The financial controller sends an email to all members of the financedepartment, informing them about the time, date, place ａｎｄ　purpose of themeeting. The email is sent on 13 September. Which of the following desirablequalities of formal communication is lacking in this scenario?

A Clarity

B Recipient

C Medium

D Timing

(b) Which three of the following statementsabout informal communication are true?

A The grapevine operates outside the placeof work

B Information is not divulged randomly

C It can bypass secretive management

D The grapevine fills a gap created by anineffective formal communication system

E It is less current than formalcommunication

F It relates to internal politics

答案：

(a) D The email has been sent too close tothe date of the meeting, when the financial controller could have sent it muchearlier. The medium, clarity ａｎｄ　recipients of the email are all suitable forthe communication.

(b) B, C, F The grapevine operates insidethe place of work, the grapevine is most active when the formal communicationnetwork is active ａｎｄ　informal communication is more current than formalinformation.

8.2 (a) Is each of the following either

A Data

B Information

(i) Completed questionnaires fｏｒmarketresearch

(ii) Company website page

(iii) Calculations showing whether aninvestment is profitable

(iv) A individual employee//'s test score

(v) Variance reports fｏｒa departmentmanager

(vi) The average employee assessment gradefｏｒa company

(b) A five-year cash forecast would beclassified as which of the following levels of information?

A Operational

B Management

C Strategic

答案：

(a) (i) A This is raw material to beprocessed.

(ii) B This has been processed ａｎｄ　thenpresented.

(iii) B This has been processed ａｎｄ　thenpresented.

(iv) A This is raw material to beprocessed.

(v) B This has been processed ａｎｄ　thenpresented.

(vi) B This has been processed ａｎｄ　thenpresented.

(b) C Strategic information will helpseniｏｒmanagers with long-term planning.

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下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(b) The tax relief available in respect of the anticipated trading losses, together with supporting calculations and

a recommended structure for the business. (16 marks)

正确答案：

 

Aral Ltd owned by Banda
The losses would have to be carried forward and deducted from the trading profits of the year ending 30 June 2010.
Aral Ltd cannot offset the loss in the current period or carry it back as it has no other income or gains.
Aral Ltd owned by Flores Ltd
The two companies will form. a group relief group if Flores Ltd owns at least 75% of the ordinary share capital of Aral
Ltd. The trading losses could be surrendered to Flores Ltd in the year ending 30 June 2008 and the year ending
30 June 2009. The total tax saved would be ￡11,079 ((￡38,696 + ￡19,616) x 19%)
Recommended structure
The Aral business should be established in a company owned by Flores Ltd.
This will maximise the relief available in respect of the trading losses and enable relief to be obtained in the period in
which the losses are incurred.
Tutorial note
The whole of the loss for the period ending 30 June 2008 can be surrendered to Flores Ltd as it is less than that
company’s profit for the corresponding period, i.e. ￡60,000 (￡120,000 x 6/12).

(ii) how effective delegation might be achieved; (6 marks)

正确答案：
(ii) Effective delegation can be achieved by assigning agreed tasks to the subordinate, ensuring that resources are allocated and by specifying expected performance levels and ensuring that they are understood. In addition, it is necessary to ensure that the subordinate has the ability and experience to undertake the tasks by maintaining frequent contact and ensuring that the subordinate has authority to do the job. Sufficient authority must be delegated to fulfil the task. This authority in turn may be specific or general; the scenario suggests that the authority of the managers and supervisors is specific. The subordinate should not refer decisions upwards, and the superior should not expect this. In addition there should be no doubts over boundaries; they must be clearly defined as to who holds what authority and who accounts to whom. Therefore there must be clarity as to departmental functions and individual authority, which is at the root of the problem at Flavours Fine Foods.

14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.

Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200.

Which of the following could account fully for the difference?

A Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.

B The credit side of Beta’s account in Alpha’s records has been undercast by $500.

C An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.

D Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.

正确答案：D

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