ACCA考试：会计师与企业基础经典习题(7)

发布时间：2022-01-09

今天51题库考试学习网为大家带来2020年ACCA考试：会计师与企业基础经典习题(7)，希望对你们备考有所帮助，备考的小伙伴一起来看看吧。

7.1 (a) Trevor, Joss, Michael ａｎｄ　Leona areall managers in HGF Co experiencing conflict in their teams.Trevｏｒresponds toconflict by encouraging the individuals to bargain ａｎｄ　negotiate.Joss putsemphasis on the task in hａｎｄ　ａｎｄ　stresses that theｇｒｏｕｐeffort must besuperiｏｒtoindividual effort.Michael likes to use his power as manger to forcea settlement on his team. This causes some resentment amongst his team members.Leonaignores the conflict in the hope that the issue is trivial ａｎｄ　the team willthen continue to operate as normal.

The following are management responses toconflict:

A Denial

B Compromise

C Dominance

D Integration/Collaboration

Fｏｒeach manager, ｓｅｌｅｃｔthe response thatthey use to conflict.

(i) Trevor

(ii) Joss

(iii) Michael

(iv) Leona

(b) Are the following statements aboutconflict resolution true ｏｒfalse?

(i) Compromises result in all parties beingsatisfied

(ii) A win-win situation is rare, but isthe best solution to conflict resolution

(iii) A lose-lose situation is not possible

(iv) Win-lose situations can result indamaged relationships within the team

答案:

(a) (i) B Compromise involves bargaining,negotiating ａｎｄ　conciliating.

(ii) D Integration/collaboration involvesemphasis being put on the task ａｎｄ　individual esteem being subordinate to theneeds of the group.

(iii) C Dominance is the application ofpower ｏｒinfluence to settle the conflict.

(iv) A Ignoring the issue is known asdenial.

(b) (i) False Even positive compromisesonly result in half-satisfied needs.

(ii) True Win-win situations can result inmutual respect ａｎｄ　co-operation.

(iii) False Compromise comes into thecategory.

(iv) True If one team member gets what theywant at the expense of another, relationships within the team may break down.

7.2 (a) Which two of the following areexamples of misunderstanding in the communication process?

A Slang is used in task instructions

B A meeting goes on fｏｒtoo long forparticipants to pay attention to everything

C An email sent to all employees using ITjargon

D The sender of an email has not includeddetails of the location of the meeting

E A manager is constantly dealing withqueries from subordinates ａｎｄ　misses a meeting

(b) occurs when an individual thinks thatthey have been wrongly treated by a colleague ｏｒsupervisor. Which of the followingcorrectly fills the blank?

A Indirect discrimination

B Direct discrimination

C A grievance

(c) The meaning of a message is lost at thecoding ａｎｄ　decoding stage. Which of the following is the correct term fｏｒthisloss of meaning?

A Feedback

B Distortion

C Noise

答案：

(a) A, C Slang ｏｒjargon could createmisunderstanding if the recipient of the communication is unaware of themeaning.

(b) C This is the definition of agrievance.

(c) B This is the definition of distortion.

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(ii) the directors agree to disclose the note. (4 marks)

正确答案：
(ii) If the directors agree to disclose the note, it should be reviewed by the auditors to ensure that it is sufficiently detailed.
In evaluating the adequacy of the disclosure in the note, the auditor should consider whether the disclosure explicitly
draws the reader’s attention to the possibility that the entity may not be able to continue as a going concern in the
foreseeable future. The note should include a description of conditions giving rise to significant doubt, and the directors’
plans to deal with the conditions. If the note provided contains adequate information then there is no breach of financial
reporting standards, and so no disagreement with the directors.
If the disclosure is considered adequate, then the opinion should not be qualified. The auditors should consider a
modification by adding an emphasis of matter paragraph to highlight the existence of the material uncertainties, and to
draw attention to the note to the financial statements. The emphasis of matter paragraph should firstly contain a brief
description of the uncertainties, and also refer explicitly to the note to the financial statements where the situation has
been fully described. The emphasis of matter paragraph should re-iterate that the audit opinion is not qualified.
However, it could be the case that a note has been given in the financial statements, but that the details are inadequate
and do not fully explain the significant uncertainties affecting the going concern status of the company. In this situation
the auditors should express a qualified opinion, disagreeing with the preparation of the financial statements, as the
disclosure requirements of IAS 1 have not been followed.

The IOA Division is also considering whether to undertake an investment in the West of the country (the West Project).

An initial cash outlay investment of ￡12 million will be required and a net cash inflow amounting to ￡5 million is

expected to arise in each of the four years of the life of the project.

The activities involved in the West project will cause the local river to become polluted and discoloured due to the

discharge of waste substances from mining operations.

It is estimated that at the end of year four a cash outlay of ￡2 million would be required to restore the river to its

original colour. This would also clear 90% of the pollution caused as a result of the mining activities of the IOA

Division.

The remaining 10% of the pollution caused as a result of the mining activities of the IOA Division could be cleared

up by a further cash outlay of ￡2 million.

(c) Evaluate the West project and, stating your reasons, comment on whether the board of directors of NCL plc

should spend the further ￡2 million in order to eliminate the remaining 10% of pollution. (6 marks)

(Ignore Taxation).

正确答案：

(c) The net present value of the West project is dependent upon the level of environmental expenditure that will be incurred by
Division IOA at the conclusion of the project. The potential NPV of the West project can be calculated using a discount rate
of 12% per annum which assumes that the West project has similar characteristics to the North, East and South projects.
Net cash inflows for each of years 1–4 = ￡5 million
Cumulative discount factor at 12% per annum = 3·037
Therefore the present value of cashflows is ￡5 million x 3·037 = ￡15,185 million and the net cash flow after the initial
outlay of ￡12 million is ￡3,185,000.
There is now the strategic consideration regarding whether to spend ￡2 million which will restore the river to its original colour
and also clear 90% of the pollution caused as a result of the mining activities of the IOA Division, or to incur expenditure of
a further ￡2 million which will completely redress any damage done to the environment by the activities of the IOA Division.

(b) (i) Advise the directors of GWCC on specific actions which may be considered in order to improve the

estimated return on their investment of ￡1,900,000. (8 marks)

正确答案：
(b) (i) The directors of GWCC might consider any of the following specific actions in order to improve the return on the
investment:
– Attempt to raise the selling price of the Mighty Ben cake to Superstores plc. Much will depend on the nature of the
relationship in terms of mutuality of trust and co-operation between the parties. If Superstores plc are insistent on
a launch price of ￡20·25 and a mark-up of 35% on its purchase price from GWCC then this is likely to be
unsuccessful.
– Attempt to reduce the material losses in the first 600 batches of production via improved process control.
– Attempt to negotiate a retrospective rebate based on volumes of packaging purchased.
– Improve the rate of learning of the hand-skilled cake decorators via a more intensive training programme and/or
altering the flow of production.
– Undertake a thorough review of all variable overheads which have been absorbed on the basis of direct labour
hours. It might well be the case that labour is not the only ‘cost driver’ in which case variable overheads might be
overstated.
– Undertake a thorough review of all fixed overheads to ensure that they are specific to the production of the Mighty
Ben cake.
– Adopt a ‘value engineering’ approach in order to identify ‘non value added’ features/aspects of the product or
processes used to produce it. This would have to be done in conjunction with Superstores plc, but might end in a
‘win-win’ scenario.
– Ensure that all overhead expenditure will be incurred in the most ‘economic’ manner.

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