重磅消息：听说北京市ACCA考试有免考？你得有这些条件哦

正确答案：
(b) An illustration of each of the problems using the data from the Battamould division/TRG scenario is as follows:
Meeting only the lowest targets
– In the scenario, the budgeted variable cost of $200 per tonne has been agreed. There is no specific incentive for the
Bettamould division to try to achieve a better level of performance.
Using more resources than necessary
– In the scenario, the current budget allows for 5% machine idle time. There is evidence that a move to outsourcing
machine maintenance from a specialist company could help reduce idle time levels and permit annual output in excess
of 100,000 tonnes.
Making the bonus – whatever it takes
– At present, the only sanction/incentive is to achieve 100,000 tonnes of output. There is no mention of any sanction for
example, if processing losses (and hence costs) rise to 20% of material inputs.
Competing against other divisions, business units and departments
– At present, the Bettamould division sources its materials from chosen suppliers who have been used for some years.
There is evidence that materials of equal specification could be sourced for 40% of the annual requirement from another
TRG division which has spare capacity. Why has this not been investigated?
Ensuring that what is in the budget is spent
– In the Bettamould scenario, there is a fixed cost budget allowance of $50,000,000. We are told in the question that
salaries of all employees and management are paid on a fixed salary basis. Bettamould’s management will not want a
reduction in the fixed budget allowance, since this could lead to the need to reduce the number of employees, which
they may see as having a detrimental effect on the ability of the division to meet its annual budget output target of
100,000 tonnes.
Providing inaccurate forecasts
– In the scenario there may have been deliberate efforts to increase the agreed budget level of aspects of measures and
costs. For example, by putting forward the argument that the budget requirement of 15% processing losses is acceptable
because of the likelihood that ageing machinery will be less effective in the coming budget period.
Meeting the target but not beating it
– In the scenario the bonus of 5% of salary is payable as long as the 100,000 tonnes of output is achieved. This does
not require that actual results will show any other aspects of the budget being improved upon. For example there is no
need to consider a reduction in the current level of quality checks (25% of daily throughput) to the 10% level that current
evidence suggests is achieved by competitor companies. The current budget agreement allows the Bettamould division
to transfer its output to market based profit centres at $200 + $500 = $700 per tonne. There is no specified penalty
if costs exceed this target level.
Avoiding risks
– Bettamould has not yet incorporated the changes listed in note 4 in the question. For example why has the sourcing of
40% of required materials from another TRC division not been quantified and evaluated. It is possible that the division
with spare capacity could supply the material at cost (possibly based on marginal cost) which would be less than
currently paid to a supplier external to TRC. It may be that Bettamould have not pursued this possibility because of risk
factors relating to the quality of the material transferred or its continued availability where the supplying division had an
upturn in the level of more profitable external business.

正确答案：
(ii) Value added tax (VAT)
Goods exported are zero-rated. Razor Ltd must retain appropriate documentary evidence that the export has taken place.
Razor Ltd must account for VAT on the value of the goods purchased from Cutlass Inc at the time the goods are brought
into the UK. The VAT payable should be included as deductible input tax on the company’s VAT return.

正确答案：

(c) Value of quoted shares that can be transferred to Avril
The value of shares to be transferred to Avril will be equal to ￡370,000 less the inheritance tax due by the estate.
IHT is payable on transfers in the seven years prior to Noland’s death and on the death estate.
The only chargeable gift in the seven years prior to Noland’s death is the transfer to the discretionary trust. No tax is due in
respect of this gift as it is covered by the nil rate band.

正确答案：
Part (b):
Barriers to communication include the personal background of the people communicating, including language differences between
staff, management and customers. The use of jargon, especially by professional and technical staff, differences in education levels
can be a substantial barrier throughout the organisation. Communication ‘noise’ is a barrier not always recognised. This is where
the message is confused by extraneous matters not relevant to that particular communication. Different levels of education and
experience can lead to different perception of individuals, leading to conflict within the organisation, between individuals and
between departments. Similarly, another barrier often not recognised is communication overload; too much information being
communicated at one time leading to confusion. Distances involved and the subsequent use of different communication facilities
is a barrier, leading to misunderstandings based on problems noted above. Finally, and perhaps most importantly, distortion of the
information transmitted.