2021年ACCA考试会计师与企业科目辅导资料(2)

发布时间：2021-05-29

各位小伙伴注意了，今天51题库考试学习网为大家分享2021年ACCA考试会计师与企业科目辅导资料(2)，供大家参考，希望对大家有所帮助。

The main functions within an organization

The main departments in a business organization are as follows: Department RoleKey concerns Research and development Improving existing products.

§ Developing new products§ Anticipating customer needs

§ Generating new ideas

§ Testing

§ Cost

Purchasing Acquiring the goods and services necessary for the business Price and payment terms.

§ Quality

§ Stock levels/delivery schedules

Production Converting raw materials into finished goods Quality (of materials and finished goods)

§ Costs

§ Wastage/efficiency

§ Stock levels/production schedules

Direct service provision providing service to clients (e.g. accountancy firm) Quality

§ Time sheets/scheduling

Marketing Identifying customer needs

§ Market research

§ Product design

§ Pricing

§ Promotion

§ Distribution Customer needs

§ Quality

§ Promotional strategy

§ Distribution channel strategy

§ Pricing strategy

Administration Administrative support

§ Processing transactions§ Efficiency

§ Information processing

Finance Bookkeeping

§ Financial reporting

§ Financial controls

§ Budgeting

§ The raising of capital Accuracy and completeness of record keeping

§ Monthly management reporting

§ Annual financial reporting

Human resources Job analysis and job design

§ Recruitment and selection

§ Performance appraisal

§ Rewards (e.g. setting pay)

§ Training and develop

§ Grievances and discipline Staff competence

§ Staff commitment/motivation

§ Cost

§ Staff welfare (e.g. stress)

§ Compliance (e.g. equal opportunities legislation)

Test your understanding seven

Which of the following is not part of the responsibility of a research and development department?

A An Improving existing products.

B Developing new products.

C Researching new technologies for application to future products.

D Researching market demand for products.

以上就是51题库考试学习网带给大家的全部内容，相信小伙伴们都了解清楚。预祝大家在ACCA考试中取得满意的成绩，如果想要了解更多关于ACCA考试的资讯，敬请关注51题库考试学习网!

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.

3 Organisations need to recruit new employees. An important step in the process is the selection interview.

Required:

(a) Explain the purpose of the selection interview. (4 marks)

正确答案：
3 The interview is extensively used for the selection of new employees and in many cases is the only method of selection. However,interviews have been criticised for failing to identify appropriate candidates suitable for the organisation. It is essential therefore that professional accountants recognise both the problems and opportunities that the formal selection interview presents.
(a) The purpose of the selection interview is to find the best possible person for the position who will fit into the organisation. Those conducting the interview must also ensure that the candidate clearly understands the job on offer, career prospects and that all candidates feel that fair treatment has been provided through the selection process.In addition, the interview also gives the opportunity to convey a good impression of the organisation, whether the candidate has been successful or not.

C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:

(i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price

(ii) The maximum price which should be paid for an additional kg of material B is $2

(iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price

(iv) The maximum price which should be paid for an additional kg of material B is $2·80

Which of the above statements is/are correct?

A.(ii) only

B.(ii) and (iii)

C.(i) only

D.(i) and (iv)

正确答案：D

Statement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.

Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.

(c) The inheritance tax payable by Adam in respect of the gift from his aunt. (4 marks)

Additional marks will be awarded for the appropriateness of the format and presentation of the memorandum and

the effectiveness with which the information is communicated. (2 marks)

Note: you should assume that the tax rates and allowances for the tax year 2006/07 will continue to apply for the

foreseeable future.

正确答案：
(c) Inheritance tax payable by Adam
The gift by AS’s aunt was a potentially exempt transfer. No tax will be due if she lives until 1 June 2014 (seven years after
the date of the gift).
The maximum possible liability, on the assumption that there are no annual exemptions or nil band available, is ￡35,216
(￡88,040 x 40%). This will only arise if AS’s aunt dies before 1 June 2010.
The maximum liability will be reduced by taper relief of 20% for every full year after 31 May 2010 for which AS’s aunt lives.
The liability will also be reduced if the chargeable transfers made by the aunt in the seven years prior to 1 June 2007 are
less than ￡285,000 or if the annual exemption for 2006/07 and/or 2007/08 is/are available.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签