2020初级会计师考试时间

发布时间：2021-06-29

2020初级会计师考试时间

最佳答案

根据新冠肺炎疫情防控工作要求，经财政部、人力资源和社会保障部研究决定，2020年初级会计职称考试时间调整为2020年8月29日至9月4日，9月9日至9月10日，分两个批次进行。

初级会计实务考试时间调整为105分钟，经济法基础考试时长调整为75分钟，两个考试为连续性考试，时间不能混用。

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。

5 An organisation’s goals can only be achieved through the efforts of motivated individuals.

Required:

Explain what is meant by the following terms:

(a) Hygiene factors. (8 marks)

正确答案：
5 Overview
Understanding what motivates people is necessary at all levels of management. It is important that professional accountants
understand the relevance of individual motivation. Unless individuals are well managed and motivated they are unlikely to cooperate
to achieve the organisation’s objectives.
Part (a):
(a) Hygiene (or maintenance) factors lead to job dissatisfaction because of the need to avoid unpleasantness. They are so called
because they can in turn be avoided by the use of ‘hygienic’ methods, that is, they can be prevented. Attention to these
hygiene factors prevents dissatisfaction but does not on its own provide motivation.
Hygiene factors (or ‘dissatisfiers’) are concerned with those factors associated with, but not directly a part of, the job itself.
Herzberg suggested that these are mainly salary and the perceived differences with others’ salaries, job security, working
conditions, the level and quality of supervision, organisational policy and administration and the nature of interpersonal
relationships. Resolution of hygiene factors, however, is short term, longer term resolution requires motivator factors.

(ii) consignment inventory; and (3 marks)

正确答案：
(ii) Consignment inventory
■ Agree terms of sale to dealers to confirm the ‘principal – agent’ relationship between Pavia and dealers.
■ Inspect proforma invoices for vehicles sent on consignment to dealers to confirm number of vehicles with dealers
at the year end.
■ Obtain direct confirmation from dealers of vehicles unsold at the year end.
■ Physically inspect vehicles sold on consignment before the year end that are returned unsold by dealers after the
year end (if any) for evidence of impairment.
■ Perform. cutoff tests on sales to dealers/trade receivables/vehicle inventory.
■ If goods on consignment are treated as inventory agree their unit costs to be the same as for other vehicles in
inventory.

2 Alpha Division, which is part of the Delta Group, is considering an investment opportunity to which the following

estimated information relates:

(1) An initial investment of $45m in equipment at the beginning of year 1 will be depreciated on a straight-line basis

over a three-year period with a nil residual value at the end of year 3.

(2) Net operating cash inflows in each of years 1 to 3 will be $12·5m, $18·5m and $27m respectively.

(3) The management accountant of Alpha Division has estimated that the NPV of the investment would be

$1·937m using a cost of capital of 10%.

(4) A bonus scheme which is based on short-term performance evaluation is in operation in all divisions within the

Delta Group.

Required:

(a) (i) Calculate the residual income of the proposed investment and comment briefly (using ONLY the above

information) on the values obtained in reconciling the short-term and long-term decision views likely to

be adopted by divisional management regarding the viability of the proposed investment. (6 marks)

正确答案：

 

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