2020年ACCA考试科目有几科？如何搭配2科-4科？

正确答案：

(d) A provision under IAS37 ‘Provisions, Contingent Liabilities and Contingent assets’ can only be made in relation to the entity’s
restructuring plans where there is both a detailed formal plan in place and the plans have been announced to those affected.
The plan should identify areas of the business affected, the impact on employees and the likely cost of the restructuring and
the timescale for implementation. There should be a short timescale between communicating the plan and starting to
implement it. A provision should not be recognised until a plan is formalised.
A decision to restructure before the balance sheet date is not sufficient in itself for a provision to be recognised. A formal plan
should be announced prior to the balance sheet date. A constructive obligation should have arisen. It arises where there has
been a detailed formal plan and this has raised a valid expectation in the minds of those affected. The provision should only
include direct expenditure arising from the restructuring. Such amounts do not include costs associated with ongoing business
operations. Costs of retraining staff or relocating continuing staff or marketing or investment in new systems and distribution
networks, are excluded. It seems as though in this case a constructive obligation has arisen as there have been detailed formal
plans approved and communicated thus raising valid expectations. The provision can be allowed subject to the exclusion of
the costs outlined above.
Although executory contracts are outside IAS37, it is permissible to recognise a provision that is onerous. Onerous contracts
can result from restructuring plans or on a stand alone basis. A provision should be made for the best estimate of the excess
unavoidable costs under the onerous contract. This estimate should assess any likely level of future income from new sources.
Thus in this case, the rental income from sub-letting the building should be taken into account. The provision should be

正确答案：
(b) Clearly, there is a link between the ability to write a business plan and the willingness, or otherwise, of small firms to carry
out strategic planning. Whilst writing a business plan may be a necessity in order to acquire financial support, there is much
more question over the benefits to the existing small business, such as Gould and King, of carrying out strategic planning.
One of the areas of greatest debate is whether carrying out strategic planning leads to improved performance. Equally
contentious is whether the formal rational planning model is worthwhile or whether strategy is much more of an emergent
process, with the firm responding to changes in its competitive environment.
One source argues that small firms may be reluctant to create a strategic plan because of the time involved; small firms may
find day-to-day survival and crisis management prevents them having the luxury of planning where they mean to be over the
next few years. Secondly, strategic plans may also be viewed as too restricting, stopping the firm responding flexibly and
quickly to opportunities and threats. Thirdly, many small firms may feel that they lack the necessary skills to carry out strategic
planning. Strategic planning is seen as a ‘big’ firm process and inappropriate for small firms. Again, there is evidence to
suggest that owner-managers are much less aware of strategic management tools such as SWOT, PESTEL and mission
statements than their managers. Finally, owner-managers may be reluctant to involve others in the planning process, which
would necessitate giving them access to key information about the business. Here there is an issue of the lack of trust and
openness preventing the owner-manager developing and sharing a strategic plan. Many owner-managers may be quite happy
to limit the size of the business to one which they can personally control.
On the positive side there is evidence to show that a commitment to strategic planning results in speedier decision making,
a better ability to introduce change and innovation and being good at managing change. This in turn results in better
performance including higher rates of growth and profits, clear indicators of competitive advantage. If Gould and King arelooking to grow the business as suggested, this means some strategic planning will necessarily be involved

正确答案：

(c) Continuing Professional Development (CPD)
CPD is defined5 as ‘the continuous maintenance, development and enhancement of the professional and personal knowledge
and skills which members of ACCA require throughout their working lives’.
All professional accountants need to maintain their competence and develop new skills to be effective in their current and
future employment. CPD helps keep accountants in practice employable and maintains their reputation with employers,
clients and the public. It also helps maintain the accounting profession’s reputation for producing and supporting high calibre
individuals. Therefore, CPD is something which professional accountants should take personal responsibility for, and be doing
as part of their everyday work.

Mandatory CPD for active members of IFAC member bodies (such as ACCA) was introduced with effect from 1 January 2005
onwards. ACCA has introduced CPD as a requirement for all active members, subject to the phasing-in dates (and waivers).
Tutorial note: IFAC issued International Education Standard (IES) 7, which requires the introduction of CPD for all active
members of IFAC member bodies.
ACCA practising certificate and insolvency licence holders are still required to participate in technical CPD training. All other
members will also be asked to state on their annual CPD return that they maintain competence in professional ethics.
The scheme is being introduced in phases:
■ phase 1 (2005) – members admitted since 1 January 2001, and all practising certificate and insolvency licence
holders;
■ phase 2 (2006) – members admitted between 1 January 1995 and 31 December 2000;
■ phase 3 (2007) – all remaining members.
Tutorial note: However, ACCA encouraged all members to adopt the scheme from 1 January 2005.
Affiliates join the CPD scheme on 1 January following their date of admittance to membership.
There are two routes to participation in ACCA’s CPD scheme:
(1) the unit scheme route (40 units approximate to 40 hours required each year); and
(2) the approved CPD employer route (i.e. where employers are recognised as effectively providing ACCA members with
CPD).
Tutorial note: Alternatively, if an ACCA member is also a member of another IFAC accounting body and that CPD scheme
is compliant with IFAC’s CPD IES 7, they may choose to follow that body’ s route.