通过ACCA考试对留学有用吗？

发布时间：2021-03-11

通过ACCA考试对留学有用吗？

最佳答案

可以肯定的是考ACCA对出国是有帮助的，尤其是英国和香港；但是不出国考ACCA当然也是可以的，你若打算去四大或者其他外企,有ACCA是个不错的能力证明，所以就看你以后想在什么性质的单位干了。

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。

4 Hogg Products Company (HPC), based in a developing country, was recently wholly acquired by American Overseas

Investments (AOI), a North American holding company. The new owners took the opportunity to completely review

HPC’s management, culture and systems. One of the first things that AOI questioned was HPC’s longstanding

corporate code of ethics.

The board of AOI said that it had a general code of ethics that HPC, as an AOI subsidiary, should adopt. Simon Hogg,

the chief executive of HPC, disagreed however, and explained why HPC should retain its existing code. He said that

HPC had adopted its code of ethics in its home country which was often criticised for its unethical business behaviour.

Some other companies in the country were criticised for their ‘sweat shop’ conditions. HPC’s adoption of its code of

ethics, however, meant that it could always obtain orders from European customers on the guarantee that products

were made ethically and in compliance with its own highly regarded code of ethics. Mr Hogg explained that HPC had

an outstanding ethical reputation both locally and internationally and that reputation could be threatened if it was

forced to replace its existing code of ethics with AOI’s more general code.

When Ed Tanner, a senior director from AOI’s head office, visited Mr Hogg after the acquisition, he was shown HPC’s

operation in action. Mr Hogg pointed out that unlike some other employers in the industry, HPC didn’t employ child

labour. Mr Hogg explained that although it was allowed by law in the country, it was forbidden by HPC’s code of

ethics. Mr Hogg also explained that in his view, employing child labour was always ethically wrong. Mr Tanner asked

whether the money that children earned by working in the relatively safe conditions at HPC was an important source

of income for their families. Mr Hogg said that the money was important to them but even so, it was still wrong to

employ children, as it was exploitative and interfered with their education. He also said that it would alienate the

European customers who bought from HPC partly on the basis of the terms of its code of ethics.

Required:

(a) Describe the purposes and typical contents of a corporate code of ethics. (9 marks)

正确答案：
(a) Purposes of codes of ethics
To convey the ethical values of the company to interested audiences including employees, customers, communities and
shareholders.
To control unethical practice within the organisation by placing limits on behaviour and prescribing behaviour in given
situations.
To be a stimulant to improved ethical behaviour in the organisation by insisting on full compliance with the code.
[Tutorial note: other purposes, if relevant, will be rewarded]
Contents of a corporate code of ethics
The typical contents of a corporate code of ethics are as follows:
Values of the company. This might include notes on the strategic purpose of the organisation and any underlying beliefs,
values, assumptions or principles. Values may be expressed in terms of social and environmental perspectives, and
expressions of intent regarding compliance with best practice, etc.
Shareholders and suppliers of finance. In particular, how the company views the importance of sources of finances, how it
intends to communicate with them and any indications of how they will be treated in terms of transparency, truthfulness and
honesty.
Employees. Policies towards employees, which might include equal opportunities policies, training and development,
recruitment, retention and removal of staff. In the case of HPC, the policy on child labour will be covered by this part of the
code of ethics.
Customers. How the company intends to treat its customers, typically in terms of policy of customer satisfaction, product mix,
product quality, product information and complaints procedure.
Supply chain/suppliers. This is becoming an increasingly important part of ethical behaviour as stakeholders scrutinise where
and how companies source their products (e.g. farming practice, GM foods, fair trade issues, etc). Ethical policy on supply
chain might include undertakings to buy from certain approved suppliers only, to buy only above a certain level of quality, to
engage constructively with suppliers (e.g. for product development purposes) or not to buy from suppliers who do not meet
with their own ethical standards.
Community and wider society. This section concerns the manner in which the company aims to relate to a range of
stakeholders with whom it does not have a direct economic relationship (e.g. neighbours, opinion formers, pressure groups,
etc). It might include undertakings on consultation, ‘listening’, seeking consent, partnership arrangements (e.g. in community
relationships with local schools) and similar.
[Tutorial note: up to six points to be identified and described but similar valid general contents are acceptable]

(ii) Explain the accounting treatment under IAS39 of the loan to Bromwich in the financial statements of

Ambush for the year ended 30 November 2005. (4 marks)

正确答案：
(ii) There is objective evidence of impairment because of the financial difficulties and reorganisation of Bromwich. The
impairment loss on the loan will be calculated by discounting the estimated future cash flows. The future cash flows
will be $100,000 on 30 November 2007. This will be discounted at an effective interest rate of 8% to give a present
value of $85,733. The loan will, therefore, be impaired by ($200,000 – $85,733) i.e. $114,267.
(Note: IAS 39 requires accrual of interest on impaired loans at the original effective interest rate. In the year to
30 November 2006 interest of 8% of $85,733 i.e. $6,859 would be accrued.)

(ii) Explain, with reasons, the relief available in respect of the fall in value of the shares in All Over plc,

identify the years in which it can be claimed and state the time limit for submitting the claim.

(3 marks)

正确答案：

 

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