安徽省2019年12月ACCA考试成绩公布时间定了！

正确答案：
2 All organisations of whatever size have to work in a co-ordinated way to ensure that the objectives laid down are achieved.However, for effective co-ordination to take place, the structure must be correct and understood. Very often, managers know the structure but cannot explain its significance or appropriateness.
(a) The structure of an organisation is often depicted as a chart. The structure explains the communication pattern, the linking mechanism between departments, tasks and individuals, the co-ordinating mechanism that ensures the entire organization is working toward the same objective, and who is in control of the organisation’s activities and at what level in the organisation.

正确答案：
(b) In a market place such as that in which SSH competes, product and service quality assumes critical significance. Quality is
a key determinant of the financial results and the level of competitiveness achieved by SSH. This will always be the case and
therefore quality may be viewed as a strategic necessity if SSH is to prosper in the future. Therefore, the statements of the
manager of Bonlandia operations are myopic at best and unethical at worst! Businesses use software in a variety of different
ways but poor quality software can do serious harm to businesses. Much will depend on the extent to which a business uses
its information for strategic reasons as opposed to meeting operational needs. The more a business uses its information
systems for strategic reasons then the greater the potential damage suffered as a consequence of poor quality software. It is
wrong for the manager of Bonlandia operations to knowingly promote the installation of poor quality business software in
clients’ businesses. The effects can be costly to clients in terms of poor planning, control and decision-making with potential
losses of client goodwill and reputation.

正确答案：
(iii) Flexibility may relate to the company being able to cope with flexibility of volume, delivery speed or job specification. In
this particular context, flexibility appears to have been problematic for HLP as evidenced by the fact that 320
consultations relating to commercial were subcontracted during the year. This could be due to the lack of the ability of
HLP advisors to be able to provide consultations to a potentially wide-range of commercial clients, i.e. the variability in
the ‘job specification’ requires greater flexibility than HLP can deliver. Furthermore, a total of 600 consultations relating
to litigation work were also subcontracted throughout the year. These subcontract consultations might be due to the
inability of HLP to deal with fluctuations in demand.

正确答案：
(c) Fines and penalties
(i) Matters
■ $0·1 million represents 5·6% of profit before tax and is therefore material. However, profit has fallen, and
compared with prior year profit it is less than 5%. So ‘borderline’ material in quantitative terms.
■ Prior year amount was three times as much and represented 13·6% of profit before tax.
■ Even though the payments may be regarded as material ‘by nature’ separate disclosure may not be necessary if,
for example, there are no external shareholders.
■ Treatment (inclusion in cost of sales) should be consistent with prior year (‘The Framework’/IAS 1 ‘Presentation of
Financial Statements’).
■ The reason for the fall in expense. For example, whether due to an improvement in meeting health and safety
regulations and/or incomplete recording of liabilities (understatement).
■ The reason(s) for the breaches. For example, Albreda may have had difficulty implementing new guidelines in
response to stricter regulations.
■ Whether expenditure has been adjusted for in the income tax computation (as disallowed for tax purposes).
■ Management’s attitude to health and safety issues (e.g. if it regards breaches as an acceptable operational practice
or cheaper than compliance).
■ Any references to health and safety issues in other information in documents containing audited financial
statements that might conflict with Albreda incurring these costs.
■ Any cost savings resulting from breaches of health and safety regulations would result in Albreda possessing
proceeds of its own crime which may be a money laundering offence.
(ii) Audit evidence
■ A schedule of amounts paid totalling $0·1 million with larger amounts being agreed to the cash book/bank
statements.
■ Review/comparison of current year schedule against prior year for any apparent omissions.
■ Review of after-date cash book payments and correspondence with relevant health and safety regulators (e.g. local
authorities) for liabilities incurred before 30 September 2005.
■ Notes in the prior year financial statements confirming consistency, or otherwise, of the lack of separate disclosure.
■ A ‘signed off’ review of ‘other information’ (i.e. directors’ report, chairman’s statement, etc).
■ Written management representation that there are no fines/penalties other than those which have been reflected in
the financial statements.