零基础但想考ACCA可不可以,了解一下吧！

正确答案：
Totalsalesrevenue=(280,000x$55)+(420,000x$45)=$15·4m+18·9m=$34·3m.NoteTheexpectedprofithasbeencalculatedusinglifecyclecostingnotrelevantcosting.Hence,the$20,000salarycostincludedinpatentcostsshouldbeincludedinthelifecyclecost.Similarly,theopportunitycostof$800,000isnotincludedusinglifecyclecostingwhereasifrelevantcostingwasbeingusedtodecideonaparticularcourseofaction,theopportunitycostwouldbeincluded.Working1Expectedmarketingcostinyear1:(0·2x$2·2m)+(0·5x$2·6m)+(0·3x$2·9m)=$2·61mExpectedmarketingcostyear2:(0·3x$1·8m)+(0·4x$2·1m)+(0·3x$2·3m)=$2·07mTotalexpectedmarketingcost=$4·68m

正确答案：

(ii) The budgeted corporation tax liability for the year ending 30 June 2008
Following the proposed restructuring, Rapier Ltd will be carrying on four separate trades. The current year loss arising
in the Dirk trade can be offset against its total profits. Its three subsidiaries will be dormant and will not be associates
for the purpose of determining the rate of corporation tax.

正确答案：
(b) Risk management strategies and Chen Products
Risk transference strategy
This would involve the company accepting a portion of the risk and seeking to transfer a part to a third party. Although an
unlikely possibility given the state of existing claims, insurance against future claims would serve to limit Chen’s potential
losses and place a limit on its losses. Outsourcing manufacture may be a way of transferring risk if the ourtsourcee can be
persuaded to accept some of the product liability.
Risk avoidance strategy
An avoidance strategy involves discontinuing the activity that is exposing the company to risk. In the case of Chen this would
involve ceasing production of Product 2. This would be pursued if the impact (hazard) and probability of incurring an
acceptable level of liability were both considered to be unacceptably high and there were no options for transference or
reduction.
Risk reduction strategy
A risk reduction strategy involves seeking to retain a component of the risk (in order to enjoy the return assumed to be
associated with that risk) but to reduce it and thereby limit its ability to create liability. Chen produces four products and it
could reconfigure its production capacity to produce proportionately more of Products 1, 3 and 4 and proportionately less of
Product 2. This would reduce Product 2 in the overall portfolio and therefore Chen’s exposure to its risks. This would need
to be associated with instructions to other departments (e.g. sales and marketing) to similarly reconfigure activities to sell
more of the other products and less of Product 2.
Risk acceptance strategy
A risk acceptance strategy involves taking limited or no action to reduce the exposure to risk and would be taken if the returns
expected from bearing the risk were expected to be greater than the potential liabilities. The case mentions that Product 2 is
highly profitable and it may be that the returns attainable by maintaining and even increasing Product 2’s sales are worth the
liabilities incurred by compensation claims. This is a risk acceptance strategy.

正确答案：
(b) The launch of any new business is a critical event and a marketing plan a vital ingredient in achieving launch success. Most
companies will associate a marketing plan with the ever-popular 4 Ps. However, the marketing mix can only be decided once
some fundamental marketing decisions have been taken. Firstly, the group need to clearly identify which segments of the
market they are seeking to attract. Segments are made up of groups of customers with similar needs and expectations. If they
are identifying the student market as an important segment they should recognise that there are very different segments within
this group. They are most likely to want to target those students willing and able to pay for a high quality meal and experience.
They are not in the market for low priced/fast food. This requires them to recognise how they are trying to position their
restaurant – high quality and moderate prices looks to be a combination, which will deliver an attractive service and added
value to the customer. The relationship between the customers’ perception of added value and the price charged is, in terms
of Bowman’s strategy clock, likely to be that of a focused differentiator.
For the Casa del Mediterraneo getting the product or service right will involve a complex co-ordination of many different
activities – from buying the right food through to delivering the orders efficiently. As a service, there may be many more things
that potentially can go wrong and it really does come down to the people delivering the service. This involves one of the
additional ‘P’s, involved in delivering services, namely processes, which together with the physical evidence in the shape of
the restaurant, will have a major say in the success or otherwise of the launch. Clearly, the place and the physical evidence
are one and the same thing and the right location will also affect the success of both the launch and the whole venture.
Pricing in a competitive market will be important and many upmarket restaurants price on the basis of what the market will
bear. There needs to be a clear relationship between the price and the value offered. Finally, promotion is perhaps the key
element in the effective launch of the new restaurant. There will need to be a correct choice of media to reach the targetaudience including the use of web-based advertising to get the restaurant known.