2020年云南省ACCA考试准考证打印时间考前两周

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(b) Assertive behaviour on the other hand is based on equality and co-operation. It involves standing up for one’s own rights and needs but also respects the rights and needs of others. It is not overbearing or aggressive but can be described as clear, honest and direct communication.
Assertive individuals defend their rights in a way that does not violate another individual’s rights. They express their needs,wants, opinions, feelings and beliefs in direct and appropriate ways.
Characteristics of assertive behaviour include statements that are short, clear and to the point, distinctions made between fact and opinion, suggestions weighted with advice and evidence. Constructive criticism is the norm and offered without blame or assumptions. Questions to establish the wishes, opinions and thoughts of others are used as ways of getting around problems. There are no ‘ought’ or ‘should’ conditions, the first statement is often held, the individual’s own feelings are expressed and not those of others. Assertive behaviour can be successful if it displays a willingness to deliver a mutual compromise as an aid to achieving a clear objective.

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(ii) Principal audit procedures – recoverability of deferred tax asset
– Obtain a copy of Bluebell Co’s current tax computation and deferred tax calculations and agree figures to any
relevant tax correspondence and/or underlying accounting records.
– Develop an independent expectation of the estimate to corroborate the reasonableness of management’s estimate.
– Obtain forecasts of profitability and agree that there is sufficient forecast taxable profit available for the losses to be
offset against. Evaluate the assumptions used in the forecast against business understanding. In particular consider
assumptions regarding the growth rate of taxable profit in light of the underlying detrimental trend in profit before
tax.
– Assess the time period it will take to generate sufficient profits to utilise the tax losses. If it is going to take a number
of years to generate such profits, it may be that the recognition of the asset should be restricted.
– Using tax correspondence, verify that there is no restriction on the ability of Bluebell Co to carry the losses forward
and to use the losses against future taxable profits.
Tutorial note: in many tax jurisdictions losses can only be carried forward to be utilised against profits generated
from the same trade. Although in the scenario there is no evidence of such a change in trade, or indeed any kind
of restriction on the use of losses, it is still a valid audit procedure to verify that this is the case

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(a) E-commerce is transforming many of the traditional relationshps between supplier and customer and retailing is no exception.
In broad terms, electronic commerce is defined as ‘the use of electronic networks to facilitate commercial transactions’. In
terms of tangible goods, such as supermarket shopping, it enables online ordering and delivery direct to the customer and
represents a significant move away from the well-established retail formats. Benefits to companies using electronic commerce
have seen companies increase their sales by 10–20% and reduce costs by 20–45%. However, in a significant sized business
like Supaserve the investment costs are high, affecting profit margins and making for more intense competition.
Business-to-consumer electronic commerce is argued to face more barriers to growth than its business-to-business equivalent
and is at an earlier stage in its lifecycle. Issues surrounding the potential for fraud, security of payments, privacy of personal
data and difficulties in accessing electronic retailers, explain this slower start for the retailing side of electronic commerce.
Clearly, for the move to be successful in Supaserve there needs to be a sufficiently large number of customers who can be
persuaded to use the service. This, in turn, will reflect the number of homes with computers and online capabilities. However,
the traditional retailer with a trusted brand and reputation is often in a better position than the specialist online retailer with
no physical stores.
Assessing the size and defining characteristics or attributes of the customer segment likely to use the online shopping service
is an interesting task. There is evidence to suggest that age may be a key factor, with electronic retailing appealing to younger
customers familiar with using information technology. Income may be an important way of segmenting the market, with online
shopping appealing to those families with high disposable income, access to computers and a lifestyle. where leisure time
is valued. Chris’s knowledge of his current customer base will be important in positioning them at various stages of their
lifecycle – does the company appeal to young families with heavy shopping demands? Further insight into buying behaviour
will come from geodemographic segmentation where the combination of where a customer lives and the stage in their
particular shopping lifecycle will give real insights into their buying behaviour and willingness or otherwise to use electronic
shopping.
Essentially, Chris has to come to a decision on whether there is a combination of characteristics that form. a significant
segment willing to use online shopping. This will enable him to decide how it can be measured, whether it is big enough to
make the investment in online shopping worthwhile, can it be accessed and whether it is sufficiently distinct to cater for itsparticular needs.