在内蒙古，ACCA考试通过了你不这样做你还是不能拿到证书

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正确答案：
(ii) Stakeholder claims
Four external stakeholders in the case and their claims are as follows.
The client, i.e. the government of the East Asian country. This stakeholder wants the project completed to budget and
on time. It may also be concerned to minimise negative publicity in respect of the construction of the dam and the
possible negative environmental consequences.
Stop-the-dam, the vocal and well organised pressure group. This stakeholder wants the project stopped completely,
seemingly and slightly paradoxically, for environmental and social footprint reasons.
First Nation, the indigenous people group currently resident on the land behind the dam that would be flooded after its
construction. This stakeholder also wants the project stopped so they can continue to live on and farm the land.
The banks (identified as a single group). These seem happy to lend to the project and will want it to proceed so they
make a return on their loans commensurate with the risk of the loan. They do not want to be publicly identified as being
associated with the Giant Dam Project.
Shareholders. The shareholders have the right to have their investment in the company managed in such a way as to
maximise the value of their shareholding. The shareholders seek projects providing positive NPVs within the normal
constraints of sound risk management.
Tutorial note: only four stakeholders need to be identified. Marks will be given for up to four relevant stakeholders
only.

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(a) Backflush accounting focuses upon output of an organisation and then works backwards when allocating costs between cost
of goods sold and inventories. It can be argued that backflush accounting simplifies costing since it ignores both labour
variances and work-in-progress. Whilst in a perfect just-in-time environment there would be no work-in-progress at all, there
will in practice be a small amount of work-in-progress in the system at any point in time. This amount, however, is likely to
be negligible in quantity and therefore not significant in terms of value. Thus, a backflush accounting system simplifies the
accounting records by avoiding the need to follow the movement of materials and work-in-progress through the manufacturing
process within the organisation.
The backflush accounting system is likely to involve the maintenance of a raw materials and work-in–progress account
together with a finished goods account. The use of standard costs and variances is likely to be incorporated into the
accounting entries. Transfers from raw materials and work-in-progress account to finished goods (or cost of sales) will probably
be made at standard cost. The difference between the actual inputs and the standard charges from the raw materials and
work-in-progress account will be recorded as a residual variance, which will be recorded in the profit and loss account. Thus,
it is essential that standard costs are a good surrogate for actual costs if large variances are to be avoided. Backflush
accounting is ideally suited to a just-in-time philosophy and is employed where the overall cycle time is relatively short and
inventory levels are low. Naturally, management will still be eager to ascertain the cause of any variances that arise from the
inefficient usage of materials, labour and overhead. However investigations are far more likely to be undertaken using nonfinancial
performance indicators as opposed to detailed cost variances.