ACCA P5每日一练(2019-01-04)

发布时间：2019-01-04

特许公认会计师公会(The Association of Chartered Certified Accountants）简称ACCA，成立于1904年，是目前世界上领先的专业会计师团体，也是国际学员最多、学员规模发展最快的专业会计师组织。今天我们要看的就是ACCA考试中P5科目的每日一练，希望大家能从做题过程中提升自己。

 

Question：Culture, structure and strategy all influence the way in which new methods and techniques are introduced. Suggest a way in which culture may affect the uptake of methods and techniques.

 

A. Where innovation and creativity is valued, organisations will adopt new techniques.

B. Bureaucratic cultures establish definite tasks and so the impetus for change is restricted.

C. Team working promotes innovation and taking risk.

D. Bureaucratic cultures promote distinct clear roles and so responsibility is clear.

 

The correct answers are:

Bureaucratic cultures establish definite tasks and so the impetus for change is restricted.

 

Where innovation and creativity is valued, organisations will adopt new techniques.

 

Bureaucratic cultures establish definite tasks and so the impetus for change is restricted. People have less freedom to act independently. Where innovation and creativity is valued, organisations will adopt new techniques and this is encouraged by the workplace culture.

 

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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。

5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.

Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimates

and errors in these financial statements?

1 The reasons for the change.

2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.

3 An estimate of the effect of the change on future periods, where possible.

A 1 and 2 only

B 1 and 3 only

C 2 and 3 only

D All three items

正确答案：A

5 An organisation’s goals can only be achieved through the efforts of motivated individuals.

Required:

Explain what is meant by the following terms:

(a) Hygiene factors. (8 marks)

正确答案：
5 Overview
Understanding what motivates people is necessary at all levels of management. It is important that professional accountants
understand the relevance of individual motivation. Unless individuals are well managed and motivated they are unlikely to cooperate
to achieve the organisation’s objectives.
Part (a):
(a) Hygiene (or maintenance) factors lead to job dissatisfaction because of the need to avoid unpleasantness. They are so called
because they can in turn be avoided by the use of ‘hygienic’ methods, that is, they can be prevented. Attention to these
hygiene factors prevents dissatisfaction but does not on its own provide motivation.
Hygiene factors (or ‘dissatisfiers’) are concerned with those factors associated with, but not directly a part of, the job itself.
Herzberg suggested that these are mainly salary and the perceived differences with others’ salaries, job security, working
conditions, the level and quality of supervision, organisational policy and administration and the nature of interpersonal
relationships. Resolution of hygiene factors, however, is short term, longer term resolution requires motivator factors.

10 What would the company’s profit become after the correction of the above errors?

A $634,760

B $624,760

C $624,440

D $625,240

正确答案：D
630,000 – 4,320 – 440

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