2020年ACCA考试：会计师与企业基础经典习题(3)

发布时间：2020-10-14

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3.1 (a) Company W assess the performance of its sales staff by the number of clients visited and the number of products they each sell. Company X rates its managerial staff. Each manager is awarded a score from 1 (excellent) to 4 (poor), based on feedback from subordinates and superiors. Company Y appraises the performance of its staff through assessors commenting on a number of desired characteristics and performance elements. Company Z compares attributes displayed by its staff to a series of attributes that indicate either unsatisfactory or unsatisfactory performance in their job role.The following are different types of appraisal techniques

A Guided assessment

B Grading

C Behavioural-incident method

D Results-oriented scheme

For each company, select the type of appraisal scheme being used:

(i) Company W

(ii) Company X

(iii) Company Y

(iv) Company Z

(b) The manager does not criticise, but instead discusses issues with the employee. The employee is encouraged to think things through and commits to personal improvement.

Which of Maier\'s three approaches to appraisal interviews is this an example of?

A Tell and sell

B Tell and listen

C Problem-solving

(c) Is the following statement true or false?

Performance appraisal can be used to identify potential candidates for promotion.

答案：

(a) (i) D This scheme is based on the results achieved by the sales staff.

(ii) B Each manager is graded on their performance.

(iii) A This is a guided assessment method.

(iv) C This method concentrates on employee behaviour measured against typical behaviour in each job.

(b) C This is a problem solving approach.

(c) True This is one of the objectives of performance appraisal.

3.2 (a) What type of power is best used to describe the behaviour of a manager who is refusing a request for one of his team members to help with the workload of another department?

A Expert power

B Negative power

C Coercive power

D Physical power

(b) Fiedler, Heifetz and Bennis are theorists who wrote about management and leadership. Match each of the statements below with each theorist’s findings.

(i) Individuals at all levels can exert a leadership influence

(ii) There are ‘psychologically close’ and ‘psychologically distant’ managers

(iii) The manager ‘does things right’ while the leader ‘does the right thing’

答案：

(a) B Negative power is the use of disruptive behaviour to stop things from happening.

(b) (i) Heifetz: theory of dispersed leadership

(ii) Fiedler: contingency theory; people become leaders partly because of their own attributes and partly because of their situation

(iii) Bennis: put forward specific differences between managers and leaders

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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。

(ii) the strategy of the business regarding its treasury policies. (3 marks)

(Marks will be awarded in part (b) for the identification and discussion of relevant points and for the style. of the

report.)

正确答案：
(ii) Strategy of the business regarding its treasury policies
Treasury policies are reviewed regularly by the Board. It is group policy to account for all financial instruments as cash
flow hedges. As a result, changes in the fair values of financial instruments are deferred in reserves to the extent the
hedge is effective and released to profit or loss in the time periods in which the hedged item impacts profit or loss.
The Group contracts fixed rate currency swaps and issues floating to fixed rate interest rate swaps to meet the objective
of protecting borrowing costs. The cash flow effects of the interest rate swaps match the cash flows on the underlying
instruments so that there is no net cash flow effect from movements in market interest rates. If the interest rate swaps
had not been transacted there could have been an increase in the annual net interest payable to the Group. The strategy
of the group is to minimise the exposure to interest rate fluctuations.

18 Which of the following statements about accounting ratios and their interpretation are correct?

1 A low-geared company is more able to survive a downturn in profit than a highly-geared company.

2 If a company has a high price earnings ratio, this will often indicate that the market expects its profits to rise.

3 All companies should try to achieve a current ratio (current assets/current liabilities) of 2:1.

A 2 and 3 only

B 1 and 3 only

C 1 and 2 only

D All three statements are correct

正确答案：C

(ii) Briefly explain the implications of Parr & Co’s audit opinion for your audit opinion on the consolidated

financial statements of Cleeves Co for the year ended 30 September 2006. (3 marks)

正确答案：
(ii) Implications for audit opinion on consolidated financial statements of Cleeves
■ If the potential adjustments to non-current asset carrying amounts and loss are not material to the consolidated
financial statements there will be no implication. However, as Howard is material to Cleeves and the modification
appears to be ‘so material’ (giving rise to adverse opinion) this seems unlikely.
Tutorial note: The question clearly states that Howard is material to Cleeves, thus there is no call for speculation
on this.
■ As Howard is wholly-owned the management of Cleeves must be able to request that Howard’s financial statements
are adjusted to reflect the impairment of the assets. The auditor’s report on Cleeves will then be unmodified
(assuming that any impairment of the investment in Howard is properly accounted for in the separate financial
statements of Cleeves).
■ If the impairment losses are not recognised in Howard’s financial statements they can nevertheless be adjusted on
consolidation of Cleeves and its subsidiaries (by writing down assets to recoverable amounts). The audit opinion
on Cleeves should then be unmodified in this respect.
■ If there is no adjustment of Howard’s asset values (either in Howard’s financial statements or on consolidation) it
is most likely that the audit opinion on Cleeves’s consolidated financial statements would be ‘except for’. (It should
not be adverse as it is doubtful whether even the opinion on Howard’s financial statements should be adverse.)
Tutorial note: There is currently no requirement in ISA 600 to disclose that components have been audited by another
auditor unless the principal auditor is permitted to base their opinion solely upon the report of another auditor.

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