重磅!ACCA考生看过来!

正确答案：
(b) Kohlberg’s levels of moral development
Description of levels
Kohlberg described human moral development in terms of three consecutive levels.
Preconventional moral responses view morality in terms of rewards, punishments and whether or not the act will be
penalised, found out or rewarded.
Conventional moral responses view morality in terms of compliance with the agreed legal and regulatory frameworks relevant
at the time and place in which the decision is taking place.
Postconventional responses go beyond the other two and frame. morality in terms of the effects of the action on oneself and
others, on how it will affect one’s own moral approach and how it will accord with wider systems of ethics and social norms.
Three people in the case
The three people mentioned in the case exhibit different levels of moral development.
Gary Howells is demonstrating the preconventional in that he sees the decision to disclose or not in terms of whether WM
can get away with it. He was inclined to conceal the information because of the potential impact on the company’s share
price on the stock market. His suggestion was underpinned by his belief that the concealment of the incorrect valuation would
not be ‘found out’.
Vanda Monroe demonstrates conventional behaviour, reminding the WM board of its legal and regulatory obligations under
the rules of its stock market listing. In particular, she reminded the board about the importance of the company’s compliance
with corporate governance and ethics codes by the stock market. To fail to disclose would, in Vanda’s view, be a breach of
those stock market expectations. Rather than rewards and punishments, Vanda was more concerned with compliance with
rules and regulations.
Martin Chan is demonstrating postconventional morality by referring to consistency of treatment and the notion of ‘do as you
would be done by’. He said that he wouldn’t want to be deceived if he were an outside investor in the company. His response
was underpinned neither by rewards or punishments, nor by compliance with regulations, but rather than a persuasion that
moral behaviour is about doing what one believes to be right, regardless of any other factors.

正确答案：
(b) Share option scheme
The scheme that is best suited to Happy Home Limited is the enterprise management incentive (EMI) scheme. This share
option scheme is aimed at small fast growing companies, and because the potential risks are considered to be higher, the
available rewards are greater.
To qualify, the company must be a trading company, carrying out a qualifying trade in the United Kingdom, with gross assets
no more than ￡30m. The company must not be under the control of another company.
A qualifying company can grant each employee unexercised options over shares worth up to ￡100,000 per employee subject
to a total overall limit of unexercised options of ￡3 million. The options must be granted for commercial reasons to recruit and
retain the employee(s).
A qualifying employee is one who works on average 25 hours per week or 75% of their working time and who does not
(together with his/her associates) have a material interest in the company.
No income tax or national insurance is charged on either the grant or the exercise of the option provided that the option is
exercised not more than 10 years from the date of the grant and the amount paid is not less than the market value of the
shares at the time the option was granted.
On the sale of the shares, capital gains tax will apply, but business asset taper relief is available. Also in this case, the taper
relief starts from the date the option is granted and not from the date of exercise, as is the case with other option schemes.

正确答案：D

正确答案：
(b) Quality costs may be monitored by measuring costs of non-conformance and costs of conformance.
Costs of non-conformance occur when the product fails to reach the design quality standards. Such costs may be subdivided
into internal failure costs and external failure costs.
Internal failure costs occur when the failure is detected before the transfer of the product to the customer.
External failure costs occur when the failure to reach the required standards is not detected until after the product has been
transferred to the customer.
Costs of conformance are those incurred in reducing or eliminating the costs of non-conformance. Such costs may be
subdivided into appraisal costs and prevention costs.
Appraisal costs are those associated with the evaluation of items such as purchased material and services in order to ensure
that they conform. to the agreed specification.
Prevention costs are those associated with the implementation of a quality improvement programme. Such costs are planned
in advance and their implementation should lead to continuous improvement.
Examples of quality costs relevant to Division C may include:
Internal failure costs: cost of materials scrapped due to poor receipt and storage procedures or losses of CC output due to poor
processing routines.
External failure costs: cost of quality problems with batch of CC not detected until it has reached Division B. This may require
free replacement of the batch and compensation for loss of output by Division B.
Appraisal costs: evaluation of purchased material and services in relation to the manufacture of CC to ensure that it conforms
to the agreed specification; e.g. inspection and testing before use.
Prevention costs: the cost of implementation of staff training and the costs of equipment testing to ensure that it conforms to
the specification standards required for the production of CC.
(Alternative relevant examples would be accepted)