ACCAF1考试-会计师与企业（基础阶段）章节练习(2020-10-10)

发布时间：2020-10-10

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1. (a) The following four components of an organisation were identified by Mintzberg

A Operating core

B Support staff

C Strategic apex

D Middle line

For each of the following jobs, state which component they fit into.

(i) Canteen worker

(ii) Production worker

(iii) Sales manager

(iv) Director

(b) Which two of the following statements are not consistent with Handy\'s shamrock organisation?

A Self-employed technicians should be hired on a project-by-project basis

B The contingent work force consists of employees on long-term contracts

C The professional core should consist of full-time, fixed salary employees

D The organisation looks for ways that consumers can do part of the work of the organisation

答案：

(a) (i) B

(ii) A

(iii) D

(iv) C

(b) B, C

2. (a) For each of the following tasks, select whether they are the responsibility of:

A The financial accounting department

B The treasury department

(i) Arranging an overdraft

(ii) Managing foreign currency exposure

(iii) Recording financial transactions

(iv) Cash budgeting

(v) Reporting to shareholders

(vi) Repaying loans

(b) Markets for trading short-term financial instruments such as certificates of deposit are known as Which of the following correctly fills the gap above?

A Money markets

B Capital markets

C Venture capital

答案：

(a)

(i) B

(ii) B

(iii) A

(iv) B

(v) A

(vi) B

(b) A

3. (a) Fill in the gaps in the King report’s summary of the role of the board below.

(i) To define the ________ of the company

(ii) To define the ________ by which the company will perform its daily duties

(iii) To identify the ________ relevant to the company

(iv) To develop a ________combining these factors

(v) To ensure ________ of the strategy

(b) Which of the following is NOT part of the role of a company secretary?

A Establishment and maintenance of a registered office

B Filing of annual returns

C Chairing management committee meetings

D Maintaining statutory books and records

答案：

(a)

(i) To define the purpose of the company

(ii) To define the values by which the company will perform its daily duties

(iii) To identify the stakeholders relevant to the company

(iv) To develop a strategy combining these factors

(v) To ensure implementation of this strategy

(b) C

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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。

The IOA Division is also considering whether to undertake an investment in the West of the country (the West Project).

An initial cash outlay investment of ￡12 million will be required and a net cash inflow amounting to ￡5 million is

expected to arise in each of the four years of the life of the project.

The activities involved in the West project will cause the local river to become polluted and discoloured due to the

discharge of waste substances from mining operations.

It is estimated that at the end of year four a cash outlay of ￡2 million would be required to restore the river to its

original colour. This would also clear 90% of the pollution caused as a result of the mining activities of the IOA

Division.

The remaining 10% of the pollution caused as a result of the mining activities of the IOA Division could be cleared

up by a further cash outlay of ￡2 million.

(c) Evaluate the West project and, stating your reasons, comment on whether the board of directors of NCL plc

should spend the further ￡2 million in order to eliminate the remaining 10% of pollution. (6 marks)

(Ignore Taxation).

正确答案：

(c) The net present value of the West project is dependent upon the level of environmental expenditure that will be incurred by
Division IOA at the conclusion of the project. The potential NPV of the West project can be calculated using a discount rate
of 12% per annum which assumes that the West project has similar characteristics to the North, East and South projects.
Net cash inflows for each of years 1–4 = ￡5 million
Cumulative discount factor at 12% per annum = 3·037
Therefore the present value of cashflows is ￡5 million x 3·037 = ￡15,185 million and the net cash flow after the initial
outlay of ￡12 million is ￡3,185,000.
There is now the strategic consideration regarding whether to spend ￡2 million which will restore the river to its original colour
and also clear 90% of the pollution caused as a result of the mining activities of the IOA Division, or to incur expenditure of
a further ￡2 million which will completely redress any damage done to the environment by the activities of the IOA Division.

(b) Assuming that the income from the sale of the books is not treated as trading income, calculate Bob’s taxable

income and gains for all relevant tax years, using any loss reliefs in the most tax-efficient manner. Your

answer should include an explanation of the loss reliefs available and your reasons for using (or not using)

them. (12 marks)

Assume that the rates and allowances for 2004/05 apply throughout this part of the question.

正确答案：

 

(d) Prepare the statement for Mr Markovnikoff to read out at the AGM. The statement you construct should

contain the following.

(i) A definition and brief explanation of ‘sustainable development’; (3 marks)

正确答案：
(d) Chairman’s statement at AGM
Thank you for coming to the annual general meeting of Rowlands & Mendeleev. I would like to make a statement in response
to the concerns that a number of our investors have made in respect to our appointment as the principal contractor for the
prestigious and internationally important Giant Dam Project. We are very pleased and honoured to have won the contract but
as several have observed, this does leave us in a position of having a number of issues and risks to manage.
As a project with obvious environmental implications, the board and I wish to reassure investors that we are aware of these
implications and have taken them into account in our overall assessment of risks associated with the project.
(i) A definition of ‘sustainable development’
One investor asked if we could explain the sustainability issues and I begin with addressing that issue. According to the
well-established Brundtland definition, sustainable development is development that meets the needs of the present
without compromising the ability of future generations to meet their own needs.
This definition has implications for energy, land use, natural resources and waste emissions. In a sustainable
development, all of these should be consumed or produced at the same rate they can be renewed or absorbed so as to
prevent leaving future generations with an unwanted legacy of today’s economic activity. We believe that our involvement
in the Giant Dam Project has implications for environmental sustainability and it is to these matters that I now turn.
Tutorial note: other relevant definitions of sustainability will be equally acceptable.

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