注意了！6省已明确学生住宿费怎么退，在校ACCAer速看！

发布时间：2020-05-10

看过来，关于6省已明确学生住宿费怎么退，不知道的小伙伴赶紧跟着51题库考试学习网一起来了解一下吧！

今年，受疫情影响，很多高校都发布了非毕业年级不开学，或者本学期不返校的通知。对此，很多同学都想到了一个共同的问题：不开学住宿费怎么办？没有住宿舍会不会退住宿费？一时间，在网络上也是引起了非常激烈的讨论。

在同学们的千呼万唤之下，我们终于等到了官方消息！据人民日报消息,此前,“未住宿不得提前收取住宿费”在教育部下发文件中得到明确。据不完全统计,截至5月14日,四川、河北、陕西、浙江、宁夏、广东等省份陆续出台政策,将教育部意见落实。具体细节见下图：



不知道官方发布的消息，各位ACCAer觉得怎么样呢？51题库考试学习网觉得是非常合理的哦！这样就不用担心学校住宿费的问题啦，一定会根据实际住宿时间，科学计算，合理清退的！各位ACCAer可以安心备考啦！

以上就是51题库考试学习网带给大家的内容，如果还有其他不清楚的问题，请及时反馈给51题库考试学习网，我们会尽快帮您解答。

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(b) Briefly discuss how stakeholder groups (other than management and employees) may be rewarded for ‘good’

performance. (4 marks)

正确答案：
(b) Good performance should result in improved profitability and therefore other stakeholder groups may be rewarded for ‘good
performance’ as follows:
– Shareholders may receive increased returns on equity in the form. of increased dividends and /or capital growth.
– Customers may benefit from improved quality of products and services, and possibly lower prices.
– Suppliers may benefit from increased volumes of purchases.
– Government will benefit from increased amounts of taxation.

2 Misson, a public limited company, has carried out transactions denominated in foreign currency during the financial

year ended 31 October 2006 and has conducted foreign operations through a foreign entity. Its functional and

presentation currency is the dollar. A summary of the foreign currency activities is set out below:

(a) Misson has a 100% owned foreign subsidiary, Chong, which was formed on 1 November 2004 with a share

capital of 100 million euros which has been taken as the cost of the investment. The total shareholders’ equity

of the subsidiary as at 31 October 2005 and 31 October 2006 was 140 million euros and 160 million euros

respectively. Chong has not paid any dividends to Misson and has no other reserves than retained earnings in its

financial statements. The subsidiary was sold on 31 October 2006 for 195 million euros.

Misson would like to know how to treat the sale of the subsidiary in the parent and group accounts for the year

ended 31 October 2006. (8 marks)

Required:

Discuss the accounting treatment of the above transactions in accordance with the advice required by the

directors.

(Candidates should show detailed workings as well as a discussion of the accounting treatment used.)

正确答案：

(b) Explain the major benefits of pursuing a policy of internal development. (4 marks)

正确答案：
(b) The major benefits of pursuing a policy of internal development that may accrue to Taliesin Ltd are as follows:
– By confining their activities to its internal environment the company avoids the need to manage the integration of
businesses which is necessitated by an acquisition. Management teams, when considering the acquisition of another
organisation, very often underestimate the costs of integration.
– There is no need for the board of directors of Taliesin Ltd to familiarise itself with different organisational and national
cultures, values etc, thereby avoiding many potential problems.
– The board of directors of Taliesin Ltd is better able to control the activities of the business and the need for more complex
supply chains and strategic alliances with foreign organisations is rendered unnecessary.
– All investments are made at market price whereas if the board of directors was to attempt to grow the business
acquisition then significant outlays would probably be made in respect of purchased goodwill.
– As the organisation develops and expands, staff are provided with development and learning activities that may
precipitate an increase in the level of their commitment to the organisation.

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