ACCA和USCPA怎么选择，一起来看看本篇文章吧！

正确答案：
(ii) Consignment inventory
■ Agree terms of sale to dealers to confirm the ‘principal – agent’ relationship between Pavia and dealers.
■ Inspect proforma invoices for vehicles sent on consignment to dealers to confirm number of vehicles with dealers
at the year end.
■ Obtain direct confirmation from dealers of vehicles unsold at the year end.
■ Physically inspect vehicles sold on consignment before the year end that are returned unsold by dealers after the
year end (if any) for evidence of impairment.
■ Perform. cutoff tests on sales to dealers/trade receivables/vehicle inventory.
■ If goods on consignment are treated as inventory agree their unit costs to be the same as for other vehicles in
inventory.

正确答案：
(c) Insider dealing
Explanation of term
Insider dealing means using ‘inside information’ (i.e. price-sensitive information relating to the issuer of securities) to gain
advantage when ‘dealing’ (i.e. acquiring or disposing) in securities.
Ethical risks
Insider dealing is a potential area of conflict and contention for accountants in industry and commerce (i.e. employed
professional accountants) in particular (because of their exposure to price-sensitive information).
Acts of insider dealing contravene the fundamental principles of integrity and confidentiality:
■ integrity – a professional accountant should be honest;
■ confidentiality – a professional accountant should respect the confidentiality of information acquired during the course
of performing professional services and should not use or disclose it without proper and specific authority.
Professional accountants in public practice who become privy to price-sensitive information will similarly be in breach of their
duties of integrity and confidentiality if they get involved in insider dealing. Also, the reputation of individual practitioners and
their firms may be put at risk by allegations of insider dealing even though they have no involvement with the practice. For
example, if an auditor does not detect when an entity’s management is involved in insider dealing.
Sufficiency of current ethical guidance
Relevant current ethical guidance, that is covered by the principles of integrity and confidentiality, is sufficient to explain the
ethical risks of insider dealing but cannot prevent its practice. Even where there are laws to prosecute insider dealing,
penalties (such as seven years in jail and/or unlimited fines) have been ineffective in combating insider dealing.

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：
Part (b):
Barriers to communication include the personal background of the people communicating, including language differences between
staff, management and customers. The use of jargon, especially by professional and technical staff, differences in education levels
can be a substantial barrier throughout the organisation. Communication ‘noise’ is a barrier not always recognised. This is where
the message is confused by extraneous matters not relevant to that particular communication. Different levels of education and
experience can lead to different perception of individuals, leading to conflict within the organisation, between individuals and
between departments. Similarly, another barrier often not recognised is communication overload; too much information being
communicated at one time leading to confusion. Distances involved and the subsequent use of different communication facilities
is a barrier, leading to misunderstandings based on problems noted above. Finally, and perhaps most importantly, distortion of the
information transmitted.