广东省大学生在校期间备考ACCA有什么优势?

正确答案：
(c) Ban on emptying waste water
(i) Matter
■ $0·9m provision for upgrading the process represents 45% PBT and is very material. This provision is also
material to the balance sheet (2·7% of total assets).
■ The provision for penalties is immaterial (2·2% PBT and 0·1% total assets).
■ The ban is an adjusting post balance sheet event in respect of the penalties (IAS 10). It provides evidence that at
the balance sheet date Keffler was in contravention of local government standards. Therefore it is correct (in
accordance with IAS 37) that a provision has been made for the penalties. As the matter is not material inclusion
in ‘other provisions’ is appropriate.
■ However, even if Keffler has a legal obligation to meet minimum standards, there is no obligation for upgrading the
purifying process at 31 March 2006 and the $0·9m provision should be written back.
■ If the provision for upgrading is not written back the audit opinion should be qualified ‘except for’ (disagreement).
■ Keffler does not even have a contingent liability for upgrading the process because there is no present obligation to
do so. The obligation is to stop emptying unclean water into the river. Nor is there a possible obligation whose
existence will be confirmed by an uncertain future event not wholly within Keffler’s control.
Tutorial note: Consider that Keffler has alternatives wholly within its control. For example, it could ignore the ban
and incur fines, or relocate/close this particular plant/operation or perhaps dispose of the water by alternative
means.
■ The need for a technological upgrade may be an indicator of impairment. Management should have carried out
an impairment test on the carrying value of the water purifying process and recognised any impairment loss in the
profit for the year to 31 March 2006.
■ Management’s intention to upgrade the process is more appropriate to an environmental responsibility report (if
any).
■ Whether there is any other information in documents containing financial statements.
(ii) Audit evidence
■ Penalty notices of fines received to confirm amounts and period/dates covered.
■ After-date payment of fines agreed to the cash book.
■ A copy of the ban and any supporting report on the local government’s findings.
■ Minutes of board meetings at which the ban was discussed confirming management’s intentions (e.g. to upgrade
the process).
Tutorial note: This may be disclosed in the directors’ report and/or as a non-adjusting post balance sheet event.
■ Any tenders received/costings for upgrading.
Tutorial note: This will be relevant if, for example, capital commitment authorised (by the board) but not
contracted for at the year end are disclosed in the notes to the financial statements.
■ Physical inspection of the emptying point at the river to confirm that Keffler is not still emptying waste water into
it (unless the upgrading has taken place).
Tutorial note: Thereby incurring further penalties.

正确答案：
(b) It is clear that many of the problems at Bailey’s that have led to the unhappy atmosphere lend themselves to resolution through the neutral and non-judgemental approach offered by the appointment of external counsellors. The counsellor must be in a position to help the individual employee to identify problems, issues and possible solutions to the kind of problems that have manifested themselves at Bailey’s: poor production, unrest, low morale and significantly, the long tradition of poor pay that is leading to employee family problems outside the factory. There is always the danger of leading the employee, so the counsellor must adopt a passive role, show interest and encourage reflection whilst allowing the employee to lead and talk around the issues. Open questions must be used to help the employee explore ideas and feelings. The counsellor must be an active listener, speaking only to clarify issues and elicit answers when appropriate. Above all, the counsellor must be impartial and this is why Bailey’s has appointed outside counsellors.
Counselling skills require the ability to establish rapport with the employee, to clarify and summarise as appropriate, to ask non-specific questions, use a non-directive approach, to listen and be able to discern what is meant by what the employee says. In addition, the counsellor must allow the employee to be silent if he or she wishes to be, to allow any meeting to take place at the speed of the employee and anticipate the employee’s views on the causes, which at Bailey’s are many, and to allow solutions to the problems.

正确答案：
Part (c):
This all assumes that leadership styles can be categorised into the two dimensions and that the results can be plotted on the grid.
The position of team management is accepted as the best form. of leadership. This may not be practical or indeed advisable. In
many industries, concern for the task may be more important than concern for people, and vice versa. It will always depend on
the individual situation; behaving in a way which is alien to one’s attitudes will be seen as inconsistent and confusing.
However, if the grid has relevance to leadership skills, it can provide the basis for training and for management development. One
way in which it could be useful is (for example) to support a 9,1 leader with a 1,9 subordinate.
The managerial grid also links in to the motivational ideas of Douglas Macgregor. Theory X assumes that the average person has
an inherent dislike of work. The approach is likely to be task driven, and thus managers will have a high score on the x axis.
Theory Y is based on the idea that the goals of the individual and the organisation can be integrated. In this case, the approach
is likely to be concerned with the individual and thus managers will have a high score on the y axis.