2022年ACCA-CAT模拟考试题

2022年ACCA/CAT模拟考试题

姓名:年级:学号:

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1、(c)SuggestwaysinwhicheachofthesixprobIemschosenin(a)abovemaybeovercome.(6

marks)

正确答案：

(c)WaysinwhicheachoftheprobIemsmightbeovercomeareasfollows:

□MeetingonIytheIowesttargets

□-ToovercometheprobIemtheremustbesomeadditionaIincentive.ThiscouIdbethrougha

changeinthebasisofbonus

□paymentwhichcurrentlyonlyprovidesanincentivetoachievethe100,000tonnesofoutput.

□Usingmoreresourcesthannecessary

II-Overcomingtheproblemmayrequireachangeinthebonussystemwhichcurrentlydoesnot

providebenefitfromany

loutputinexcessof100,000tonnes.Thismaynotbeperceivedassufficientlyfocusedinorder

toachieveaction.Itmay

IbethatengenderingacultureofcontinuousimprovementwouIdhelpensurethatempIoyeesactively

soughtwaysof

□reducingidletimeIeveIs.

□Makingthebonus-whateverittakes

□-ItisIikelythateffortstochangethe'workethos'ataIIIeveIsisrequired,whilenot

necessarilyremovingtheconceptof

□abonuspayabletoaIIempIoyeesforachievementoftargets.Thismayrequirethefostering

ofacultureforsuccesswithin

□thecompany.DisseminationofinformationtoaIIstaffreIatingtotrendsinperformance,meeting

targets,etcmayhelp

□toimprovefocusoncontinuousimprovement.

□Competingagainstotherdivisions,businessunitsanddepartments

□-TheprobIemmayneedsomeinputfromthedirectorsofTRG.ForexampIe,coulda'dual-cost'

transferpricingsystem

□beexplainedtomanagementatboththeBettamouIddivisionandaIsotheDivisionwithspare

capacityinorderto

□overcomeresistancetoprobIemsontransferpricinganditsimpactondivisionaIbudgetsand

reportedresults?Inthis

□wayitmaybepossiblefortheBettamouIddivisiontosourcesomeofitsinputmateriaIsat

alowercost(particularlyfrom

□TRG1Sviewpoint)andyetbeacceptabletothemanagementatthesupplyingdivision.

□Ensuringthatwhatisinthebudgetisspent

□-Inordertoovercometheproblemitmaybenecessarytoeducatemanagementintoacceptance

ofaspectsofbudgeting

□suchastheneedtoconsiderthecommitted,engineeredanddiscretionaryaspectsofcosts.For

example,itmaybe

□possibIetoreducethenumberofsalariedstaffinvoIvedinthecurrentquaIitycheckingof

25%ofthroughputonadaily

□basis.

□Providinginaccurateforecasts

□-InordertoovercomethisprobIemtheremustbeaniintegratedapproachtothebudgetsetting

process.Thismaybe

ilachievedtosomeextentthroughalIaspectsofthebudgethavingtobeagreedbyaIIfunctions

involved.Forexample,

:lengineersasweIIasproductionIinemanagementinreachingtheagreedIinkbetweenpercentage

processlossesand

Ithefallingefficiencyofmachineryduetoage.Inaddition,TRCmayinsistanindependentaudit

ofaspectsofbudget

□revisionsbygroupstaff.

□Meetingthetargetbutnotbeatingit

□-ToovercometheprobIemmayrequirethatthebonussystemshouldbealteredtoreflectany

faiIuretocontroIcostsper

□tonneatthebudgetIeveI.

□Avoidingrisks

□-Inordertoovercomesuchproblems,TRCwouldhavetoprovidesomeguaranteestoBettamouId

managementthatthe

□supplywouldbeavaiIableduringthebudgetperiodattheinitiallyagreedpriceandthatthe

quaIitywouIdbemaintained

□attherequiredlevel.ThiswouldremovetheriskeIementthatthemanagementoftheBettamouId

divisionmayconsider

□currentlyexists.

2、(b)Motivators.(7marks)

正确答案：

(b)Motivators(or'satisfiers')arethosefactorsdirectIyconcernedwiththesatisfaction

gainedfromthejobitseIf.Herzberg

□suggestedthattheseincIudedasenseofachievement,theIeveIofrecognitionoftheempIoyee,

theintrinsicvaIuefeltatthe

□jobitself,IeveIofresponsibiIity,opportunitiesforadvancementandthestatusbothinside

andoutsideprovidedbythejobor

Ipositionheld.

□Motivatorsleadtosatisfactionbecauseoftheneedforgrowthandasenseofselfachievement

□Alackofmotivatorsleadstooverconcentrationonhygienefactors;thatisthosenegative

factorswhichcanbeseenand

□thereforeform,thebasisofcompIaintandconcern.

3、(iii)cheese.(4marks)

正确答案：

(iii)Cheese

□■ExaminethetermsofsalestoAbingdonBank-confirmthebank*slegaItitle(e.g.ifGVF

weretoceasetotrade

□andsocouIdnotexercisebuy-backoption).

□■ObtainadirectconfirmationfromthebankofthecostofinventorysoIdbyGVFtoAbingdon

Bankandtheamount

IIre-purchasedasat30September2005(thenetamountbeingtheoutstandingloan).

1■Inspectthecheeseasat30September2005(e.g.duringthephysicalinventorycount)paying

particularattention

Itothefactorswhichindicatetheage(andstrength)ofthecheese(e.g.itsIocationorphysical

appearance).

HObservehowthecheeseisstored-ifonsteelsheIvesdiscusswithGVFJsmanagementwhether

itsnetreaIisabIe

□vaIuehasbeenreducedbeIowcost.

□■Testcheck,onasampIebasis,thecostingrecordssupportingthecostofbatchesofcheese.

□■ConfirmthatthecostofinventorysoIdtothebankisincIudedininventoryasat30September

2005andthe

□natureofthebanksecurityadequateIydisclosed.

□■Agreetherepurchaseofcheesewhichhasreachedmaturityatcostplus7%persixmonths

topurchaseinvoices

□(orequivalentcontracts)andcashbookpayments.

□■TestcheckGVF,sinventory-ageingrecordstoproductionrecords.Confirmthecarryingamount

ofinventoryasat

□30September2005thatwillnotbesolduntiIafter30September2006,andagreetotheamount

disciosedin

□thenotestoinventoryasatnon-current,portion.

4、(c)(i)ComputeGloria,scapitaIgainstaxliabilityfor2006/07ignoringanyclaimsorelections

avaiIableto

reducetheliability.(3marks)

正确答案：

(i)Capitalgainstaxliabilityfor2006/07

Gainonpainting7.100

Less.Capitallossesbrou^itforward(Note)(7,100)

Indexedgainbeforetaperrelief一

Gainonshop(£335.000-£267.000)68,000

Less-Remainderofcapitallossesbroughtforward(24.300)

43,700

Businessassetownedforoneyear

Gainaftertaperrelief(£43.700x50%)21.850

Less.Annualexemption(8,500)

13350

Capitalgainstaxat40%5.340

Note：ThecapitallossesbroughtforwardareoffsetagainstthepaintinginpriorityK)theshop,astherersnotaperrelief

口availableinrespectofthepainting.

□

5、2Whichofthefollowingarecorrect?

1.ThebalancesheetvaIueofinventoryshouIdbeascloseaspossibletonetreaIisabIevalue.

2.ThevaluationoffinishedgoodsinventorymustincIudeproductionoverheads.

3.Productionoverheadsincludedinvaluinginventoryshouldbecalculatedbyreferenceto

thecompany,snormaI

levelofproductionduringtheperiod.

4.InassessingnetrealisabIevalue,inventoryitemsmustbeconsideredseparately,orin

groupsofsimiIaritems,

notbytakingtheinventoryvaIueasawhoIe.

A1and2only

B3and4only

01and3only

D2,3and4

正确答案：D

6、2(a)Explaintheterm4backflushaccounting5andthecircumstancesinwhichitsusewould

beappropriate.

(6marks)

正确答案：

(a)Backflushaccountingfocusesuponoutputofanorganisationandthenworksbackwardswhen

aIIocatingcostsbetweencost

□ofgoodssoldandinventories.ItcanbearguedthatbackflushaccountingsimpIifiescosting

sineeitignoresbothlabour

□variancesandwork-in-progress.Whi1stinaperfectjust-in-timeenvironmenttherewouldbe

nowork-in-progressatall,there

□wiIIinpracticebeasmaIIamountofwork-in-progressinthesystematanypointintime.This

amount,however,islikelyto

□benegIigibleinquantityandthereforenotsignificantintermsofvaIue.Thus,abackfIush

accountingsystemsimpIifiesthe

□accountingrecordsbyavoidingtheneedtofolIowthemovementofmateriaIsandwork-in-progress

throughthemanufacturing

□processwithintheorganisation.

□ThebackfIushaccountingsystemislikelytoinvoIvethemaintenanceofarawmateriaIsand

work-in-progressaccount

□togetherwithafinishedgoodsaccount.TheuseofstandardcostsandvariancesisIikelyto

beincorporatedintothe

□accountingentries.Transfersfromrawmaterialsandwork-in-progressaccounttofinishedgoods

(orcostofsales)wiIIprobably

□bemadeatstandardcost.ThedifferencebetweentheactuaIinputsandthestandardcharges

fromtherawmateriaIsand

□work-in-progressaccountwiIIberecordedasaresiduaIvariance,whichwillberecordedin

theprofitandIossaccount.Thus,

□itisessentiaIthatstandardcostsareagoodsurrogateforactuaIcostsifIargevariances

aretobeavoided.BackfIush

laccountingisideallysuitedtoajust-in-timephilosophyandisempIoyedwheretheoveraII

cycletimeisrelativelyshortand

□inventorylevelsarelow.Naturally,managementwillstillbeeagertoascertainthecauseof

anyvariancesthatarisefromthe

IinefficientusageofmateriaIs,labourandoverhead.HoweverinvestigationsarefarmoreIikely

tobeundertakenusingnonfinancial

□performanceindicatorsasopposedtodetaiIedcostvariances.

7、(c)WhatchangestoChurchiI11sexistingmarketingmixwiIIbeneededtoachievethethree

strategicgoaIs?

(15marks)

正确答案：

(c)EachofthestrategicgoaIswiIIhaveaprofoundimpactonthemarketingmixasitcurrentIy

exists.AseachgoaIaffectsthe

□marketpositionofChurchiIIdevelopinganappropriatemarketingmixwillbethekeyto

successfulimplementationofthe

□overaIIgrowthstrategy.Theproduct,thebrandandthereputationitcreatesareattheheart

ofthecompany*smarketing

□strategy.Theirfocusonthepremiumsegmentofthemarketseemsasensibleoneandonewhich

aIIowsasmaIIfamiIy-owned

□businesstosurviveandgrowslowly.EvidencesuggeststhisisaIuxuryinduIgencemarket

reflectingchangingconsumertastes

□andIifestyles.Managingtheproductrangewillbeamajormarketingactivity.Whilethecore

productsmaydevelopanalmost

□timelessquaIitytherewillbeaneedtorespondtotheproductinnovationsintroducedbyits

muchlargercompetitors.The

□company'semphasisonthequaIityofitsproductsresu11ingfromthequaIityofitsingredients

isattheheartofitscompetitive

□advantage.GrowingtheproductrangewiIIalsobringthedangerofunderperformingproducts

andaconsequentneedto

-Idivestsuchproducts.PackagingisIikeIytobeakeypartoftheproducts,appeaIandwiII

beanareawhereconstantinnovation

□isimportant.

□Pricingraisesanumberofissues.WhyisChurchill5scoreproductpricedat£1lessthan

itsimmediatecompetition?Whatis

□thebasisonwhichChurchiIIpricesthisproduct?Eachofthemethodsofpricinghasits

advantagesanddisadvantages.Using

□costpIusmaycreateanillusionofsecurityinthataIIcostsarecovered,butatthesame

timeraisesissuesastowhether

□reIevantcostshavebeenincIudedandallocated.ShouIdthecompanypriceinanticipationof

costreductionsasvoIume

□increases?ShouIdthebasisforpricingbewhatyourcompetitorsarecharging?AsaIuxuryproduct

onewouIdassumethat

Iitsdemandisrelativelypriceinelastic:asignificantincreaseinpricee.g.£1wouldlead

toonlyasmalIreductioninquantity

□demanded.Certainly,profitmarginswouldbeenhancedtohelpprovidethefinancialresources

thecompanyneedsifitisto

Igrow.Oneinterestingissueonpricingistheextenttowhichitispursuingapriceskimming

orpricepenetrationpolicy-

□evidencefromthescenariosuggestsmoreofapriceskimmingpolicyinIinewiththeIuxury

natureoftheproduct.

□

□PlaceisanequaIIyimportantissue-theverticaIintegrationstrategyofthecompanyhas

Iedtocompany-ownedshopsbeing

□themainwaycustomerscanbuytheproduct.Atthesametime,thisdistributionstrategyhas

ledtoChurchiI11ssalesbeing

□largelyconfinedtooneregionintheUK-althoughitisthemostpopulous.IfChurchiIIhas

adesiretogrow,doesitdothis

□throughexpandingthenumberofcompanyownedandfranchisedoutIetsorlookforotherchanneIs

ofdistributionin

□particulartheincreasinglydominantsupermarketchains?EachdistributionstrategywiIIhave

significantimpIicationsforother

□eIementsinthemarketingmixandfortheresourcesandcapabiIitiesrequiredinthecompany.

口Finally,promotionisaninterestingissueforthecompany.Therelativelyrecentappointment

ofasalesandmarketingdirector

□perhapsreflectsaneedtobalancethepreviousdominanceofthemanufacturingsideofthe

business.Certainlythereis

□evidencetosuggestthatJohnChurchiIIisnotconvineedoftheneedtoadvertise.Thereare

somereaIconcernsabouthow

□thebrandisdeveIopedandpromoted.Certainlysponsorshipisnowseenasakeypartofthe

firm'spromotionaIstrategy.The

□companyhasagoodreputationbutcustomeraccesstotheproductisfairlyIimited.OveraII

thereisscopeforthecompany

□tocriticallyreviewitsmarketingmixandimpIementaverydifferentmixifitwantstogrow.

□ThefourPsaboveareverymuchthe'hard'eIementsinthemarketingmixandChurchiIIin

itsdesiretogrowwiIIneedtoensurethatthe'softer'elementsofpeople,physicalevidence

andprocessesareaIignedtoitsambitiousstrategy.

8、(b)TheCEOofOceaniaNationalAirways(ONA)hasalreadystronglyrejectedthere-positioning

ofONAasa'no

frills'Iow-costbudgetairIine.

(i)Explainthekeyfeaturesofa'nofrills1Iow-coststrategy.(4marks)

正确答案：

(b)(i)A'nofrills'strategycombineslowpricewithlowperceivedbenefitsoftheproduct

orservice.ItisprimariIyassociated

IwithcommoditygoodsandserviceswherecustomersdonotdiscernorvaIuedifferencesinthe

productsorservices

□offeredbycompetingsuppliers.Insomecircumstancesthecustomercannotaffordthebetter

quaIityproductorservice

□ofaparticularsuppIier.’NofriIIs'strategiesareparticularlyattractiveinprice-sensitive

markets.WithintheairIinesector,

□theterm'no千riIIs'isassociatedwithaIowcostpricingstrategy.InEurope,atthetime

ofwriting,easyJetandRyanair

□arethetwodominant'nofrills'Iow-costbudgetairIines.InAsia,AirAsiaandTigerAirways

areexampIesof'nofrills*Iowcost

□budgetcarriers.’Nofrills'strategiesusuallyexistinmarketswherebuyershavehighpower

coupIedwithlow

□switchingcostsandsothereisIittIebrandloyalty.Itisalsoprevalentinmarketswhere

therearefewproviderswith

OsimiIarmarketshares.AsaresultofthisthecoststructureofeachproviderissimiIarand

newproductandservice

Iinitiativesarequicklycopied.FinalIya'nofrills*strategymightbepursuedbyacompany

enteringthemarket,usingthisasastrategytogainmarketsharebeforeprogressingtoalternative

strategies.

9、(b)ExplaininthecontextofFlavoursFineFoods,whatismeantby:

(i)responsibiIity;(4marks)

正确答案：

(b)(i)RESPONSIBILITYistheIiabiIityofapersontobecalledtoaccountfortheiractions

andresults,andisthereforeanobiigationtotakesomeactiontodischargethatresponsibiIity.

Uniikeauthority,responsibiIitycannotbedeIegated.Thereishoweversomediscussiononthe

extenttowhichthisstatementistrue:theideathatresponsibiIitycannotbedeIegatedistoo

simpIistic.AnytaskcontainsaneIementofresponsibiIity.ItistheideaofaccountabiIityand

thedirectionofresponsibiIitythatisthereIevantconceptandistheprobIematFIavoursFine

Foods;u11imateresponsibiIityresideswiththeowners.ItisseIfevidentthatitisimpossible

toexerciseauthoritywithoutresponsibiIitybecausethiscouIdIeadtoprobIemsofcontroIand

thereforeundesirableoutcomesfortheorganisation.However,thesuperior(theowner)isalways

ultimatelyresponsibIefortheactionsofhisorhersubordinates.ThekeyeIementhereisthe

recognitionofdiscretionbyvirtueoftheperson,sposition.ThisunderIinesthedoctrineof

absoluteresponsibiIity;thesuperiorisalwaysultimatelyaccountable.

□

10、(b)ExplaintheroIesofanominalionscommitteeandassessthepotentiaIusefuInessofa

nominalionscommittee

totheboardofRoshandCompany.(8marks)

正确答案：

(b)Nominalionscommittees

□GeneraIroIesofanominationscommittee.

□Itadvisesonthebalancebetweenexecutivesandindependentnon-executivedirectorsand

estabIishestheappropriate

IInumberandtypeofNEDsontheboard.ThenominationscommitteeisusuallymadeupofNEDs.

□ItestabIishestheskiIIs,knowledgeandexperiencepossessedbycurrentboardandnotesany

gapsthatwillneedtobefilled.

IIItactstomeettheneedsforcontinuityandsuccessionpIanning,especiallyamongthemost

seniormembersoftheboard.

□ItestabIishesthedesirabIeandoptimaIsizeoftheboard,bearinginmindthecurrentsize

andcompIexityofexistingand

□pIannedactivitiesandstrategies.

□ItseekstoensurethattheboardisbaIancedintermsofithavingboardmembersfromadiversity

ofbackgroundssoasto

□reflectitsmainconstituenciesandensureafIowofnewideasandthescrutinyofexisting

strategies.

□InthecaseofRosh,theneedsthatanominationscommitteecouldaddressare:

OTorecommendhowmanydirectorswouIdbeneededtorunthebusinessandpIanforrecruitment

accordingly.Theperceived

□similarityofskillsandinterestsofexistingdirectorsisaIsoIikelytobeanissue.

□ToresolvetheissuesovernumbersofNEDs.ItseemsIikelythatthecurrentnumberisinadequate

andwouIdputRoshina

□positionofnon-compIiancewithmanyofthecorporategovernanceguideIinespertainingtoNEDs.

□ToresolvetheissuesovertheindependenceofNEDs.TheclosenessthattheNEDshavetoexisting

executiveboardmembers

□potentiallyunderminestheirindependenceandanominationscommitteeshouIdbeabletoidentify

thisasanissueandmake

□recommendationstorectifyit.

□Tomakerecommendationsoverthesuccessionofthechairmanship.Itmaynotbeintheinterests

ofRoshforfamilymembers

□toalwaysoccupyseniorpositionsinthebusiness.

11、(b)Explaintheadvantagesandthedisadvantagesof:

(i)thefacetofaceinterviewbetweentwopeople;(6marks)

正确答案：

(b)(i)Thefacetofaceinterviewisthemostcommonform.ofinterview.Inthissituation

thecandidateisinterviewedbyasinglerepresentativeoftheempIoyingorganisation.

□TheadvantagesofsuchinterviewsarethattheyestabIishanunderstandingbetweenthe

participants,arecosteffectivefortheorganisation(onlyonememberoftheorganisationJs

staffisinvolved)and,becauseofthemorepersonaInature,ensurethatcandidatesfeel

comfortabIe.

□ThedisadvantagesarethattheseIectioninterviewreIiesontheviewsandimpressionofasingle

interviewerthatcanbebothsubjectiveandbiased.IsituationwhereCindyretainsboththe

propertyandtheshares.IdentifyanyothertaximpIications

arisingfromyourrecommendation.YouranswershouIdconsideraIIreIevanttaxes.(3marks)

正确答案：

(i)Annualincometaxsavingandotherissues

Annualincometaxsaving

IfCindyownsalloftheinheritedassetstheadditionalincometaxisasfollows.

£

Taxonpropertyincome(see(i))5.640

Taxondividendincome(see(i))2,767

8.407

ThetaxsavedfollowingthegiftofthequotedsharestoArthuris£2.541(£8.407-£5.866).

Otherissues

Transfersbetweenspousestakeplaceatnogain,nolossforthepurposesofcapitalgainstax.Arthur'sbasecostinthe

quotedshareswillequalCindy'sbasecostof£305,000.

Therearenoinheritancelaximplicationsduetotheexemptionfortransfersbetweenspouses.

Therearenostampdutiesongifts.

□

□

13、(b)ExplainMintzberg5sfiveorganisationaIcomponents.(10marks)

正确答案：

(b)Thestrategicapexisthehighestleveloftheorganisationandisthereforethehighest

IeveIofmanagement.Thispartensuresthattheorganisation,smissionisfolIowedandmanages

therelationshipwiththeenvironment.

□Theoperatingcoreisthepartthatrepresentstheproductiveactivityoftheorganisation,

gatheringinputsand,throughconversion,turnsthemintooutputs.

□ThemiddleIinerepresentsthatpartoftheorganisationwherethemiddlemanagersoperate.

Theroleofthispartistoturntheinstructionsofthestrategicapexintoactivitiesforthe

operatingcore.

□ThetechnostructureincIudesthestaffwhoprovideatechnicaIorsupportiveactivitybutwhich

arenotapartofthecoreactivities.ThispartoftheorganisationincIudestheengineering,

accountingandhumanresourcedepartments.

□ThesupportstaffcarryouttheanciIIaryactivitiesthatareneitherpartofthecorenorthe

technostructure.SupportstaffhavenoroIeinthedirectactivitiesoftheorganisation:these

activitiesincIudecateringandpubIicreIations.(Studentsmaydrawtheappropriatediagram)

□

14、6(a)Explaintheterm'moneyIaundering1.(3marks)

正确答案：

6MONEYLAUNDERING

□Tutorialnote:TheanswerwhichfoIIowsisindicativeoftherangeofpointswhichmightbe

made.OtherrelevantmaterialwiII

□begivensuitablecredit.

□(a)Meaningoftheterm

□■MoneyIaunderingistheprocessbywhichcriminalsattempttoconceaIthetrueoriginand

ownershipoftheproceeds

□oftheircriminalactivity('dirty'money)allowingthemtomaintaincontroIovertheproceeds

and,ultimately,providinga

11egitimatecoverfortheir