快看！有关国际注册会计师和中国注册会计师应如何选择呢？

正确答案：
(b) Benefit – accommodation
If Jan accepts the offer, he will occupy the building for a period of eight months in the tax year 2005/06 (from 6 August 2005
– 5 April 2006). The benefit will last for six months.
The taxable benefit is the higher of:
(i) The rent borne by the company                                                      = 600 x 6 = 3,600
(ii) The annual (rateable) value                                                            = 6,000 x 6/12 = 3,000
i.e. ￡3,600.
In addition, as the property costs in excess of ￡75,000, an additional benefit arises. The excess is subject to the official rate
of interest, and is calculated as follows:
(155,000 – 75,000) x 5% = 4,000 x 6/12                                         = 2,000
Total taxable benefit is ￡3,600 + ￡2,000 = ￡5,600.
Tutorial note: strictly speaking the additional charge does not apply if the expensive property is rented rather than owned –
therefore the above answer, whilst the most commonly given is not technically correct. One mark was awarded if the
additional benefit calculation was performed as shown above and an alternative one mark was awarded if the additional
benefit was not calculated for the correct technical reason.

正确答案：
(b) (i) RESPONSIBILITY is the liability of a person to be called to account for their actions and results, and is therefore an obligation to take some action to discharge that responsibility. Unlike authority, responsibility cannot be delegated. There is however some discussion on the extent to which this statement is true: the idea that responsibility cannot be delegated is too simplistic. Any task contains an element of responsibility. It is the idea of accountability and the direction of responsibility that is the relevant concept and is the problem at Flavours Fine Foods; ultimate responsibility resides with the owners. It is self evident that it is impossible to exercise authority without responsibility because this could lead to problems of control and therefore undesirable outcomes for the organisation. However, the superior (the owner) is always ultimately responsible for the actions of his or her subordinates. The key element here is the recognition of discretion by virtue of the person’s position. This underlines the doctrine of absolute responsibility; the superior is always ultimately accountable.

正确答案：
(b) There are a number of potential problems which the directors of HFG need to recognise. These are as follows:
(i) There needs to exist a sufficient incentive for SFO to share their information with HFG as the success of any
benchmarking programme is dependent upon obtaining accurate information about the comparator organisation. This is
not an easy task to accomplish, as many organisations are reluctant to reveal confidential information to competitors.
The directors of HFG must be able to convince the directors of SFO that entering into a benchmarking arrangement is a
potential ‘win-win situation’.
(ii) The value of the exercise must be sufficient to justify the cost involved. Also, it is inevitable that behavioural issues will
need to be addressed in any benchmarking programme. Management should give priority to the need to communicate
the reasons for undertaking a programme of benchmarking in order to gain the full co-operation of its personnel whilst
reducing the potential level of resistance to change.
(iii) Management need to handle the ethical implications relating to the introduction of benchmarking in a sensitive manner
and should endeavour, insofar as possible, to provide reassurance to employees that their status, remuneration and
working conditions will not suffer as a consequence of the introduction of any benchmarking initiatives.