2020年ACCA考试会计师与企业科目辅导资料(1)

发布时间：2020-10-18

今日51题库考试学习网为大家分享2020年ACCA考试会计师与企业科目辅导资料(1)，供大家参考，希望对大家有所帮助，查看更多备考内容请关注51题库考试学习网ACCA考试频道。

Co-ordination

It is vital that effective co-ordination is achieved between different departments and functions.

The main way this is achieved is through the budget-setting process, e.g. to ensure that production make enough products (subject to stock policies) to meet predicted sales figures from marketing. Both the production and marketing budgets will be based on the same set of assumptions.

Other mechanisms for co-ordination include the following:

Regular planning meetings between the managers effective and regular communication between departments to confirm deadlines, target activity levels etc. clear, well-documented reporting lines supervision.

Expandable text

Co-ordination is achieved in one of or more of the following ways; the relative complexity of the work affects the method chosen:

1. Standardised work process – the work is specified, and everybody works in the same say.

2. Standardised outputs – through such things as product or service specifications. Whilst the results are standardized, the means are not.

3. Standardised skills and knowledge – even though each job is performed independently. This is an important coordinating mechanism in professional activities and specifies the kind of training needed to perform the work.

4. Direct supervision – exists throughout the hierarchy where individuals issue instructions and monitor performance. One person has a specific coordinating role.

5. Mutual adjustment – co-ordination results from internal communication and through informal contact between the people performing their organizational roles. This exists in simple structures where people work closely together. It also applies to some complex tasks, e.g. in a research project if the outcome is uncertain, colleagues will adjust their activities in the light of new findings.

Test your understanding

An over-keen sales person promises a new product to a major client before production anticipates manufacturing it.

What problems could this cause and how could it have been avoided?

Three Strategic, tactical and operational planning levels in the organization.

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。

(c) Without changing the advice you have given in (b), or varying the terms of Luke’s will, explain how Mabel

could further reduce her eventual inheritance tax liability and quantify the tax saving that could be made.

(3 marks)

The increase in the retail prices index from April 1984 to April 1998 is 84%.

You should assume that the rates and allowances for the tax year 2005/06 will continue to apply for the

foreseeable future.

正确答案：
(c) Further advice
Mabel should consider delaying one of the gifts until after 1 May 2007 such that it is made more than seven years after the
gift to the discretionary trust. Both PETs would then be covered by the nil rate band resulting in a saving of inheritance tax
of ￡6,720 (from (b)).
Mabel should ensure that she uses her inheritance tax annual exemption of ￡3,000 every year by, say, making gifts of ￡1,500
each year to both Bruce and Padma. The effect of this will be to save inheritance tax of ￡1,200 (￡3,000 x 40%) every year.

(c) (i) Compute Gloria’s capital gains tax liability for 2006/07 ignoring any claims or elections available to

reduce the liability. (3 marks)

正确答案：

 

(b) Advise Sergio on the appropriateness of investing in a domestic rental property in view of his personal

circumstances and recommend suitable alternative investments giving reasons for your advice. (4 marks)

正确答案：
(b) Sergio’s investments
Sergio aims to leave a substantial asset to his family on his death. Accordingly, in view of his age, he is right to be considering
investing in an asset whose value is unlikely to fall suddenly, such as a domestic rental property. However, it must be
recognised that although the value of land and buildings can usually be relied on to increase over a long period of time, its
value may fall over a shorter period. The only investments that cannot fall in value are cash deposits, although they do, of
course, fall in real terms due to the effects of inflation.
Sergio should consider whether or not he wishes to increase his annual income. The return on capital invested in a domestic
rental property is unlikely to be very high due to the recent increases in property values in the UK. Also, there are likely to be
periods when the house is unoccupied during which no income will be generated. If it is important to Sergio to generate
additional income he should consider other low-risk investments with a more reliable and higher rate of return, for example,
gilt edged stocks, unit trusts and cash deposits.
Sergio must also decide whether it is important to him to be able to access capital quickly, as it is usually not possible to
realise the capital invested in land and buildings at short notice. If this is important, Sergio should consider holding some of
his capital in cash deposits or other liquid investments, eg unit trusts.
Sergio could invest up to ￡7,000 each year in an individual savings account (ISA). A maximum of ￡3,000 can be held as a
cash deposit with the balance invested in quoted shares. The income and gains arising on the funds invested would be
exempt from both income tax and capital gains tax. This would be a relatively low-risk investment and would also be
accessible quickly if required.

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