2020年ACCA考试《业绩管理》科目辅导资料(1)

发布时间：2020-10-18

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招聘与选拔

Recruitment is the process of generating a pool of capable people to apply to an organization for employment. Selection is the process by which managers and others use specific instruments to choose from a pool of applicants the person or persons most likely to succeed in the job given management goals and legal requirements.\'

Recruitment is the first stage in the process of human resource management. The organization needs to recruit individuals with the right skills, and the right attitudes to contribute to the strategic goals of the organization. Employees should also have the personality that will fit into the culture of the organization.

From the point of view of potential employees, the recruitment process provides them with the opportunity to see if the organization matches their expectations. The organization should provide honest information about the position so that the potential employee forms the right expectations about the role that they are applying for. If not, this may lead to disappointment and high staff turnover.

When recruiting, the amount of time and effort spent in selecting the right employee depends on the amount of responsibility that the position requires. Managerial or problem-solving positions, where employees would be required to have deeper skills, a higher level of responsibility and greater commitment, thus contributing to the strategy of the organization, would merit a much greater effort in the selection process. The selection process will need to ensure that candidates should possess the ability to acquire the skills needed, and the attitude that fits the culture of the organization. Organizations may use psychometric tests to assess candidates for such positions. Psychometric tests are described later in this article.

Lower level employees would be employed if they have the right skills. Less screening would take place for this group of employees.

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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。

(d) Combining all reserves into a single figure. (2 marks)

正确答案：
(d) It is not possible to combine the reserves as suggested. IAS1 Presentation of financial statements requires retained earnings
to be shown seperately from other reserves.

(b) Misson has purchased goods from a foreign supplier for 8 million euros on 31 July 2006. At 31 October 2006,

the trade payable was still outstanding and the goods were still held by Misson. Similarly Misson has sold goods

to a foreign customer for 4 million euros on 31 July 2006 and it received payment for the goods in euros on

31 October 2006. Additionally Misson had purchased an investment property on 1 November 2005 for

28 million euros. At 31 October 2006, the investment property had a fair value of 24 million euros. The company

uses the fair value model in accounting for investment properties.

Misson would like advice on how to treat these transactions in the financial statements for the year ended 31

October 2006. (7 marks)

Required:

Discuss the accounting treatment of the above transactions in accordance with the advice required by the

directors.

(Candidates should show detailed workings as well as a discussion of the accounting treatment used.)

正确答案：
(b) Inventory, Goods sold and Investment property
The inventory and trade payable initially would be recorded at 8 million euros ÷ 1·6, i.e. $5 million. At the year end, the
amount payable is still outstanding and is retranslated at 1 dollar = 1·3 euros, i.e. $6·2 million. An exchange loss of
$(6·2 – 5) million, i.e. $1·2 million would be reported in profit or loss. The inventory would be recorded at $5 million at the
year end unless it is impaired in value.
The sale of goods would be recorded at 4 million euros ÷ 1·6, i.e. $2·5 million as a sale and as a trade receivable. Payment
is received on 31 October 2006 in euros and the actual value of euros received will be 4 million euros ÷ 1·3,
i.e. $3·1 million.
Thus a gain on exchange of $0·6 million will be reported in profit or loss.
The investment property should be recognised on 1 November 2005 at 28 million euros ÷ 1·4, i.e. $20 million. At
31 October 2006, the property should be recognised at 24 million euros ÷ 1·3, i.e. $18·5 million. The decrease in fair value
should be recognised in profit and loss as a loss on investment property. The property is a non-monetary asset and any foreign
currency element is not recognised separately. When a gain or loss on a non-monetary item is recognised in profit or loss,
any exchange component of that gain or loss is also recognised in profit or loss. If any gain or loss is recognised in equity ona non-monetary asset, any exchange gain is also recognised in equity.

(c) Briefly describe five factors to be taken into account when deciding whether to use recruitment consultants.(5 marks)

正确答案：
(c) An organisation considering the use of external recruitment consultants would make its decision upon the availability, level and appropriateness of expertise available within the host organisation and its likely effectiveness, together with the cost of using consultants set against the cost of using the organisation’s own staff. The organisation should consider the level of expertise required of potential employees and therefore the appropriate knowledge required of the consultants and the need for impartiality or security which may be of particular importance for some organisations. In addition, the views of internal staff as to the likely effect of using outside consultants must be considered, as is the effect the use of consultants might have on the need to develop expertise within the organisation.

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