ACCA Accountant in Business 考纲新增解析

发布时间：2021-04-02

很多备考ACCA考试的考生都知道Accountant in Business有更新，那么更新了哪些内容呢?接下来就和51题库考试学习网一起去了解下吧!

Ø Cyber risk

l Cyber risk is a term that covers a number of organisational risks which are possible consequences of a cyber-attack.

ü financial losses

ü reputational damage

ü operational disruption.

网络风险包含了财务损失、声誉损害和运营中断

Ø Cyber-attacks

l Cyber-attacks are deliberate attempts to damage an organisation by using the Internet to take advantage of poor security controls and system integrity.

l Types of cyber attack

ü Phishing

ü Pharming

ü Hacking

ü Distributed Denial of Service(DDos) attack

ü Webcam manager

ü File hijacker/ransomware

网络攻击是故意利用安全控制和系统完整性差的优势，利用互联网来破坏一个组织的企图, 由于他方式的不同，会有不同分类，包括phishing 钓鱼网络，pharming 网址嫁接，Hacking 黑客，Distributed Denial of Service(DDos) attack 分布式拒绝服务(ddos)攻击等等。

Ø Cyber security

l Cyber security is the protection of computer systems from the risk of cyber-attack through the use of hardware and software security procedures and controls.

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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。

(b) Show how the adjustments affect:

(i) Closing inventory;

正确答案：

17 Which of the following statements are correct?

(1) All non-current assets must be depreciated.

(2) If goodwill is revalued, the revaluation surplus appears in the statement of changes in equity.

(3) If a tangible non-current asset is revalued, all tangible assets of the same class should be revalued.

(4) In a company’s published balance sheet, tangible assets and intangible assets must be shown separately.

A 1 and 2

B 2 and 3

C 3 and 4

D 1 and 4

正确答案：C

(b) Explain the meaning of Stephanie’s comment: ‘I would like to get risk awareness embedded in the culture

at the Southland factory.’ (5 marks)

正确答案：
Embedded risk
Risk awareness is the knowledge of the nature, hazards and probabilities of risk in given situations. Whilst management will
typically be more aware than others in the organisation of many risks, it is important to embed awareness at all levels so as
to reduce the costs of risk to an organisation and its members (which might be measured in financial or non-financial terms).
In practical terms, embedding means introducing a taken-for-grantedness of risk awareness into the culture of an organisation
and its internal systems. Culture, defined in Handy’s terms as ‘the way we do things round here’ underpins all risk
management activity as it defines attitudes, actions and beliefs.
The embedding of risk awareness into culture and systems involves introducing risk controls into the process of work and the
environment in which it takes place. Risk awareness and risk mitigation become as much a part of a process as the process
itself so that people assume such measures to be non-negotiable components of their work experience. In such organisational
cultures, risk management is unquestioned, taken for granted, built into the corporate mission and culture and may be used
as part of the reward system.
Tutorial note: other meaningful definitions of culture in an organisational context are equally acceptable.

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

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