ACCA考试F3每日一练(2019-03-14)

发布时间：2019-03-14

Question：Which leadership approach sees the leadership process in a context made up of three interrelated variables: task needs, the individual needs of group members and the needs of the group as a whole?

A. The managerial grid

B. Dispersed leadership

C. Contingency theory

D. Action-centred leadership

The correct answer is: Action-centred leadership

Rationale: This is a description of John Adair's action-centred leadership model.

Contingency theory is more general: indeed, Adair's model is within the contingency school of thought.

The managerial grid is based on two dimensions: concern for task and concern for people.

Dispersed leadership (Heifetz) is the idea that individuals at all organisational levels can exert a 'leadership influence

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。

8 Which of the following statements about accounting concepts and conventions are correct?

(1) The money measurement concept requires all assets and liabilities to be accounted for at historical cost.

(2) The substance over form. convention means that the economic substance of a transaction should be reflected in

the financial statements, not necessarily its legal form.

(3) The realisation concept means that profits or gains cannot normally be recognised in the income statement until

realised.

(4) The application of the prudence concept means that assets must be understated and liabilities must be overstated

in preparing financial statements.

A 1 and 3

B 2 and 3

C 2 and 4

D 1 and 4.

正确答案：B

(ii) Deema Co. (4 marks)

正确答案：
(ii) Deema Co
The claim is an event after the balance sheet date. If the accident occurred prior to the year end of 30 September 2007,
the claim gives additional evidence of a year end condition, and thus meets the definition of an adjusting post balance
sheet event. In this case the matter appears to have been properly disclosed in the notes to the financial statements per
IAS 10 Events After the Balance Sheet Date and IAS 37 Provisions, Contingent Liabilities and Contingent Assets. A
provision would only be necessary if the claim was probable to succeed and there is sufficient appropriate evidence that
this is not the case. There is therefore no disagreement, and no limitation on scope.
Therefore the senior is correct to propose an unqualified opinion.
However, it is not necessary for the audit report to contain an emphasis of matter paragraph.
ISA 701 Modifications to the Independent Auditor’s Report states that an emphasis of matter paragraph should be used
to highlight a matter where there is significant uncertainty.
Uncertainties are normally only regarded as significant if they involve a level of concern about the going concern status
of the company or would have an unusually great effect on the financial statements. This is not the case here as there
is enough cash to pay the damages in the unlikely event that the claim goes against Deema Co. This appears to be a
one-off situation with a low risk of the estimate being subject to change and thus there is no significant uncertainty.

(c) Briefly describe three advantages to Bailey’s of counselling. (3 marks)

正确答案：
(c) For Bailey’s the advantages of counselling as a means of understanding and addressing the problems are that it provides a confidential service to the employee to discuss problems away from and not involving management or supervision. There is no obvious human resources policy at Bailey’s and counselling provides an opportunity to develop an appropriate policy from understanding individual problems.
This in turn will demonstrate organisational commitment to the employees that has been lacking in the past at Bailey’s and begin the process of better performance and increase in commitment.
At another level, counselling can provide a link to other external agencies to assist with personal problems that may be deemed too specific for resolution within Bailey’s.

3 The directors of The Healthy Eating Group (HEG), a successful restaurant chain, which commenced trading in 1998,

have decided to enter the sandwich market in Homeland, its country of operation. It has set up a separate operation

under the name of Healthy Sandwiches Co (HSC). A management team for HSC has been recruited via a recruitment

consultancy which specialises in food sector appointments. Homeland has very high unemployment and the vast

majority of its workforce has no experience in a food manufacturing environment. HSC will commence trading on

1 January 2008.

The following information is available:

(1) HSC has agreed to make and supply sandwiches to agreed recipes for the Superior Food Group (SFG) which

owns a chain of supermarkets in all towns and cities within Homeland. SFG insists that it selects the suppliers

of the ingredients that are used in making the sandwiches it sells and therefore HSC would be unable to reduce

the costs of the ingredients used in the sandwiches. HSC will be the sole supplier for SFG.

(2) The number of sandwiches sold per year in Homeland is 625 million. SFG has a market share of 4%.

(3) The average selling price of all sandwiches sold by SFG is $2·40. SFG wishes to make a mark-up of 331/3% on

all sandwiches sold. 90% of all sandwiches sold by SFG are sold before 2 pm each day. The majority of the

remaining 10% are sold after 8 pm. It is the intention that all sandwiches are sold on the day that they are

delivered into SFG’s supermarkets.

(4) The finance director of HSC has estimated that the average cost of ingredients per sandwich is $0·70. All

sandwiches are made by hand.

(5) Packaging and labelling costs amount to $0·15 per sandwich.

(6) Fixed overheads have been estimated to amount to $5,401,000 per annum. Note that fixed overheads include

all wages and salaries costs as all employees are subject to fixed term employment contracts.

(7) Distribution costs are expected to amount to 8% of HSC’s revenue.

(8) The finance director of HSC has stated that he believes the target sales margin of 32% can be achieved, although

he is concerned about the effect that an increase in the cost of all ingredients would have on the forecast profits

(assuming that all other revenue/cost data remains unchanged).

(9) The existing management information system of HEG was purchased at the time that HEG commenced trading.

The directors are now considering investing in an enterprise resource planning system (ERPS).

Required:

(a) Using only the above information, show how the finance director of HSC reached his conclusion regarding

the expected sales margin and also state whether he was correct to be concerned about an increase in the

price of ingredients. (5 marks)

正确答案：

 

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