天津市2020年ACCA国际会计师报考指南——新手报考必看

正确答案：
(a) To: John Dixon
From: Change Management consultant
Changes to policing and impact on the city’s quality of life
This is a complex problem involving different stakeholders each of which is looking for different results from the policing
system. The recognition of the need to change is one of the most difficult parts of the change process. There will be
considerable commitment to the current ways of doing things reinforced by the ways in which performance is measured. The
various stakeholders involved will have different perceptions of the problem and the need for change. They will have different
levels of power and influence and different levels of interest in seeing the change happen. Mendelow’s model for mapping
may prove useful in understanding how to handle the expectations of the different groups. The key players would clearly be
the senior officers in charge of the city’s districts who will be responsible for implementing any change in the way the city is
policed. You will have to decide how to convince these officers that a change to the way they currently do things is needed.
One suggestion is that they actually get first-hand experience of the conditions being faced by the city’s residents. Another
group with significant power and interest are the courts because if they refuse to process the cases of antisocial behaviour
then the whole strategy will fail. However, the interest of the mayor and the media in the reputation the city has gained may
be used to counter the reluctance of the courts to take on the extra workload.
One of the most popular models for understanding change and likely resistance to it, is to carry out a forcefield analysis.
Johnson, Scholes and Whittington argue that such an analysis ‘provides an initial view of change problems that need to be
tackled, by identifying forces for and against change’. They ask three key questions:
What aspects of the current situation might aid change in the desired direction, and how might these be reinforced?
What aspects of the current situation would block such a change, and how can these be overcome?
What needs to be introduced or developed to aid change?

Forcefield analysis
Pushing Resisting
Residents’ desire for safer city Police commitment to serious crime
Mayor of city – city’s reputation District focus and not city concern
John Dixon’s desire for change Traditional performance measures
Courts fear of increased workload
Police resources over committed
Forcefield analysis was first developed by Kurt Lewin and linked to his 3-step model of change where to accomplish desired
change it is necessary to get the various stakeholders to recognise the need for change and unfreeze the situation. This will
require you to use some or all of the styles of managing change explained below. One of the real problems is that each
stakeholder will feel that they have an objective view of the situation. Getting a shared view may be very difficult to achieve
and require real leadership on your part.
Once the need to change is agreed there will need to be major changes in the way the city is policed to achieve the desired
goal of eliminating antisocial behaviour and improving the quality-of-life for the city’s residents. Real change will be needed
to the way in which police resources are deployed, the systems used to police on a city rather than on a district basis and
the way results are measured and publicised. There will be a need for ‘quick wins’ to show the potential positive results
achievable with the new strategy.
Finally, rewards and sanctions must be put in place to re-enforce the desired state of affairs and prevent behaviours slipping
back to the previous position. Here you will need to look at how to refreeze the situation and clearly show how the new
position means that the goals of the city and its stakeholders are really shared.
There are many available change models for a programme such as this such as the Gemini 4Rs framework and most will
look to assess the scope of change required and the timeframe. available to achieve it. Undoubtedly, you will require many ofthe skills associated with project management in a major change programme such as this.
Yours,

正确答案：
(b) It is important to note that there is nothing in the nature of the activities carried out by HR staff and departments that prevents
outsourcing being looked at as a serious option. Indeed, amongst larger companies the outsourcing of some parts of the HR
function is already well under way, with one source estimating that HR outsourcing is growing by 27% each year. Paul,
therefore, needs to look at the HR activities identified above and assess the advantages and disadvantages of outsourcing a
particular HR activity. Outsourcing certain parts of the recruitment process has long been accepted, with professional
recruitment agencies and ‘head-hunters’ being heavily involved in the advertising and short listing of candidates for senior
management positions. Some HR specialists argue that outsourcing much of the routine personnel work, including
maintaining employees’ records, frees the HR specialist to make a real contribution to the strategic planning process. One
study argues that ‘HR should become a partner with senior and line managers in strategy execution’.
If Paul is able to outsource the routine HR activities this will free him to contribute to the development of the growth strategy
and the critical people needs that strategy will require. In many ways the HR specialist is in a unique position to assess current
skills and capabilities of existing staff and the extent to which these can be ‘leveraged’ to achieve the desired strategy. In
Hamel and Prahalad’s terms this strategy is likely to ‘stretch’ the people resources of the company and require the recruitment
of additional staff with the relevant capabilities. Paul needs to show how long it will take to develop the necessary staff
resources as this will significantly influence the time needed to achieve the growth strategy.
Outsourcing passes on to the provider the heavy investment needed if the company sets up its own internal HR services with
much of this investment now going into web-based systems. The benefits are reduced costs and improved service quality.
The downside is a perceived loss of control and a reduced ability to differentiate the HR function from that of competitors.
Issues of employee confidentiality are also relevant in the decision to outsource.

正确答案：
(c) Examination procedures
■ The arithmetic accuracy of the PFI should be confirmed, i.e. subtotals and totals should be recast and agreed.
■ The actual information for the year to 31 December 2006 that is shown as comparative information should be agreed
to the audited financial statements for that year to ensure consistency.
■ Balances and transaction totals for the quarter to 31 March 2007 should be agreed to general ledger account balances
at that date. The net book value of property, plant and equipment should be agreed to the non-current asset register;
accounts receivable/payable to control accounts and cash at bank to a bank reconciliation statement.
■ Tenders for the new equipment should be inspected to confirm the additional cost included in property, plant and
equipment included in the forecast for the year to 31 December 2008 and that it can be purchased with the funds being
lent by the bank.
■ The reasonableness of all new assumptions should be considered. For example, the expected useful life of the new
equipment, the capacity at which it will be operating, the volume of new product that can be sold, and at what price.
■ The forecast income statement should be reviewed for completeness of costs associated with the expansion. For
example, operating expenses should include salaries of additional equipment operatives or supervisors.
■ The consistency of accounting practices reflected in the forecast with International Financial Reporting Standards (IFRS)
should be considered. For example, the intangible asset might be expected to be less than $10,000 at 31 December
2008 as it should be carried at amortised cost.
■ The cost of property, plant and equipment at 31 December 2008 is $280,000 more than as at 31 December 2007.
Consideration should be given to the adequacy of borrowing $250,000 if the actual investment is $30,000 more.
■ The terms of existing borrowings (both non-current and short-term) should be reviewed to ensure that the forecast takes
full account of existing repayment schedules. For example, to confirm that only $23,000 of term borrowings will become
current by the end of 2007.
Trends should be reviewed and fluctuations explained, for example:
■ Revenue for the first quarter of 2007 is only 22% of revenue for 2006 and so may appear to be understated. However,
revenue may not be understated if sales are seasonal and the first quarter is traditionally ‘quieter’.
■ Forecast revenue for 2007 is 18% up on 2006. However, forecast revenue for 2008 is only 19% up on 2007. As the
growth in 2007 is before the investment in new plant and equipment it does not look as though the new investment
will be contributing significantly to increased growth in the first year.
■ The gross profit % is maintained at around 29% for the three years. However, the earnings before interest and tax (EBIT)
% is forecast to fall by 2% for 2008. Earnings after interest might be worrying to the potential lender as this is forecast
to rise from 12·2% in 2006 to 13·7% in 2007 but then fall to 7·6% in 2008.
The reasonableness of relationships between income statement and balance sheet items should be considered. For example:
■ The average collection period at each of the balance sheet dates presented is 66, 69, 66 and 66 days respectively (e.g.
71/394 × 365 = 66 days). Although it may be realistic to assume that the current average collection period may be
maintained in future it is possible that it could deteriorate if, for example, new customers taken on to launch the new
product are not as credit worthy as the existing customer base.
■ The number of days sales in inventory at each balance sheet date is 66, 88, 66 and 65 days respectively (e.g. 50/278
× 365 = 66 days). The reason for the increase to 88 at the end of the first quarter must be established and
management’s assertion that 66 days will be re-established as the ‘norm’ corroborated.
■ As the $42,000 movement on retained earnings from 2007 to 2008 is the earnings before income tax for 2008 it may
be that there is no tax in 2008 or that tax effects have not been forecast. (However, some deferred tax effect might be
expected if the investment in new plant and equipment is likely to attract accelerated capital allowances.)

正确答案：
(b) Advice on payments
■ As compared with (a) there is no obvious tax issue. Xalam is not overstating expenditure for tax purposes.
■ The payments being made for security consultancy services amount to a bribe. Corruption and bribery (and extortion)
are designated categories of money laundering offence under ‘The Forty Recommendations’ of the Financial Action Task
Force on Money Laundering (FATF).
■ Xalam clearly benefits from the payments as it receives income from the contract with the major customer. This is
criminal property and possession of it is a money laundering offence.
■ Dedza should consider the seriousness of the disclosure made by the chief executive in the context of domestic law.
■ Dedza should consider its knowledge of import duties etc in the destination country before recommending a course of
action to Xalam.
■ Dedza may be guilty of a money laundering offence if the matter is not reported. If a report to the FIU is considered
necessary then Dedza should encourage Xalam to make voluntary disclosure. If Xalam does not, Dedza will not be in
breach of client confidentiality for reporting knowledge of a suspicious transaction.
Tutorial note: Making a report takes precedence over client confidentiality.