快看！关于ACCA标志是怎样全新亮相的呢？赶紧了解下！

发布时间：2007-05-15

据目前而言，相信大家对ACCA有一定的基本认知吧，那么对于ACCA标志是如何全新亮相的呢？接下来就一起了解这个疑问吧！

如今全球规模最大、发展速度最快的国际专业会计师组织ACCA于5月17日发布了全新设计的公会标志。

这一新标志的诞生意味着ACCA全新的品牌标识体系构建完成，在此之前，ACCA进行了为期一年的调研，向全球会员、学员以及其他利益相关方广泛征询意见。  

在ACCA 2007年会员大会上首次公开亮相的新标志，采用了更加前卫的设计，以彰显ACCA在财会行业内的独特形象。

新标志将于今年9月正式启用，相关系统的更新以及资料的重新印刷将分阶段进行，以便有效控制成本。   

ACCA邀请全球领先的设计公司Fitch合作开发了全新的品牌标识体系，总耗资达85，000英镑。这项投资涵盖了ACCA最新的全球网站，ACCA新专业资格考试和全球推广资料，以及配色、形象和印刷样式等外观展示方案。

ACCA营销总监尼尔·斯蒂文森说：“ACCA一向尊崇创新，尤其重视品牌标识的运用。作为行业内独一无二的全球品牌，我们的标识必须独具一格，气势恢弘，这样才能超越不同的文化与国界。

我们相信我们已经做到了这一点。与启用于1988年的旧标志相比，新标志做出了明显的改进，充分体现了ACCA对其在当今行业地位的信心。

与旧标志相比，新标志更便于制作，即使缩小尺寸也仍然清晰可辨，而且适用于报纸、网络等各种媒体。

新标志中的文字位置移到了中央，以避免标志被随意剪切。整个标志保留了正方形图案，但只使用红色或黑色两种颜色。

对于正方形标志自2000年使用以来，已成为ACCA标志的一大特征。我们很高兴近年来在全球品牌建设上的投入，获得了理想的回报。

不仅如此，品牌建设所需成本，尤其是常被忽略的实施成本是我们考虑的重点。为控制成本，我们保留了原有的正方形图案，以确保ACCA的整个信息系统能够顺利更用新的标志。

新标志将于明年整年逐步地全面推行，一方面是为了减少由更换标志所造成的重复印刷费用，另一方面是帮助会员及其他利益相关方逐步进行标志的转换。

由于新标志的使用影响到全球170个国家的各类企业或机构，包括会计师事务所、与ACCA保持合作关系的会计师组织、大学和学院、ACCA教材出版商，以及ACCA认证雇主等，帮助他们逐步采用新标志将尤为重要。

ACCA是最早推行全球品牌标识的专业会计师组织之一，与此同时，也是第一个以国际会计准则为基础设计专业资格考试的专业会计师组织。

对于标识已经发展到一个新的阶段，对此我们深感欣慰，并相信新标志将如同ACCA新专业资格考试一样，继续发扬我们遍布全球、通行国际、享誉世界的优势。

好了，以上内容分享到这里就告一段落了，如果还想了解更多信息，也可关注51题库考试学习网或进入其他官网探讨咨询吧。

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。

3 Better budgeting in recent years may have been seen as a movement from ‘incremental budgeting’ to alternative

budgeting approaches.

However, academic studies (e.g. Beyond Budgeting – Hope & Fraser) argue that the annual budget model may be

seen as (i) having a number of inherent weaknesses and (ii) acting as a barrier to the effective implementation of

alternative models for use in the accomplishment of strategic change.

Required:

(a) Identify and comment on FIVE inherent weaknesses of the annual budget model irrespective of the budgeting

approach that is applied. (8 marks)

正确答案：
(a) The weaknesses of traditional budgeting processes include the following:
– many commentators, including Hope and Fraser, contend that budgets prepared under traditional processes add little
value and require far too much valuable management time which would be better spent elsewhere.
– too heavy a reliance on the ‘agreed’ budget has an adverse impact on management behaviour which can become
dysfunctional having regard to the objectives of the organisation as a whole.
– the use of budgeting as base for communicating corporate goals, setting objectives, continuous improvement, etc is seen
as contrary to the original purpose of budgeting as a financial control mechanism.
– most budgets are not based on a rational causal model of resource consumption but are often the result of protracted
internal bargaining processes.
– conformance to budget is not seen as compatible with a drive towards continuous improvement.
– budgeting has an insufficient external focus.

2 The risk committee at Southern Continents Company (SCC) met to discuss a report by its risk manager, Stephanie

Field. The report focused on a number of risks that applied to a chemicals factory recently acquired by SCC in another

country, Southland. She explained that the new risks related to the security of the factory in Southland in respect of

burglary, to the supply of one of the key raw materials that experienced fluctuations in world supply and also an

environmental risk. The environmental risk, Stephanie explained, was to do with the possibility of poisonous

emissions from the Southland factory.

The SCC chief executive, Choo Wang, who chaired the risk committee, said that the Southland factory was important

to him for two reasons. First, he said it was strategically important to the company. Second, it was important because

his own bonuses depended upon it. He said that because he had personally negotiated the purchase of the Southland

factory, the remunerations committee had included a performance bonus on his salary based on the success of the

Southland investment. He told Stephanie that a performance-related bonus was payable when and if the factory

achieved a certain level of output that Choo considered to be ambitious. ‘I don’t get any bonus at all until we reach

a high level of output from the factory,’ he said. ‘So I don’t care what the risks are, we will have to manage them.’

Stephanie explained that one of her main concerns arose because the employees at the factory in Southland were not

aware of the importance of risk management to SCC. She said that the former owner of the factory paid less attention

to risk issues and so the staff were not as aware of risk as Stephanie would like them to be. ‘I would like to get risk

awareness embedded in the culture at the Southland factory,’ she said.

Choo Wang said that he knew from Stephanie’s report what the risks were, but that he wanted somebody to explain

to him what strategies SCC could use to manage the risks.

Required:

(a) Describe four strategies that can be used to manage risk and identify, with reasons, an appropriate strategy

for each of the three risks mentioned in the case. (12 marks)

正确答案：
(a) Risks at Southland and management strategies
Risk management strategies
There are four strategies for managing risk and these can be undertaken in sequence. In the first instance, the organisation
should ask whether the risk, once recognised, can be transferred or avoided.
Transference means passing the risk on to another party which, in practice means an insurer or a business partner in another
part of the supply chain (such as a supplier or a customer).
Avoidance means asking whether or not the organisation needs to engage in the activity or area in which the risk is incurred.
If it is decided that the risk cannot be transferred nor avoided, it might be asked whether or not something can be done to
reduce or mitigate the risk. This might mean, for example, reducing the expected return in order to diversify the risk or
re-engineer a process to bring about the reduction.
Risk sharing involves finding a party that is willing to enter into a partnership so that the risks of a venture might be spread
between the two parties. For example an investor might be found to provide partial funding for an overseas investment in
exchange for a share of the returns.
Finally, an organisation might accept or retain the risk, believing there to be no other feasible option. Such retention should
be accepted when the risk characteristics are clearly known (the possible hazard, the probability of the risk materialising and
the return expected as a consequence of bearing the risk).
Risks in the case and strategy
There are three risks to the Southland factory described in the case.
Risk to the security of the factory in Southland. This risk could be transferred. The transference of this risk would be through
insurance where an insurance company will assume the potential liability on payment, by SCC, of an appropriate insurance
premium.
Risk to the supply of one of the key raw materials that experienced fluctuations in world supply. This risk will probably have
to be accepted although it may be possible, with redesigning processes, to reduce the risk.
If the raw material is strategically important (i.e. its use cannot be substituted or reduced), risk acceptance will be the only
possible strategy. If products or process can be redesigned to substitute or replace its use in the factory, the supply risk can
be reduced.
The environmental risk that concerned a possibility of a poisonous emission can be reduced by appropriate environmental
controls in the factory. This may require some process changes such as inventory storage or amendments to internal systems
to ensure that the sources of emissions can be carefully monitored.
Tutorial note: the strategies for the individual risks identified in the case are not the only appropriate responses and other
strategies are equally valid providing they are supported with adequate explanation.

(b) Discuss the statements of the operational manager of Bonlandia and assess their implications for SSH.

(4 marks)

正确答案：
(b) In a market place such as that in which SSH competes, product and service quality assumes critical significance. Quality is
a key determinant of the financial results and the level of competitiveness achieved by SSH. This will always be the case and
therefore quality may be viewed as a strategic necessity if SSH is to prosper in the future. Therefore, the statements of the
manager of Bonlandia operations are myopic at best and unethical at worst! Businesses use software in a variety of different
ways but poor quality software can do serious harm to businesses. Much will depend on the extent to which a business uses
its information for strategic reasons as opposed to meeting operational needs. The more a business uses its information
systems for strategic reasons then the greater the potential damage suffered as a consequence of poor quality software. It is
wrong for the manager of Bonlandia operations to knowingly promote the installation of poor quality business software in
clients’ businesses. The effects can be costly to clients in terms of poor planning, control and decision-making with potential
losses of client goodwill and reputation.

2 Clifford and Amanda, currently aged 54 and 45 respectively, were married on 1 February 1998. Clifford is a higher

rate taxpayer who has realised taxable capital gains in 2007/08 in excess of his capital gains tax annual exemption.

Clifford moved into Amanda’s house in London on the day they were married. Clifford’s own house in Oxford, where

he had lived since acquiring it for ￡129,400 on 1 August 1996, has been empty since that date although he and

Amanda have used it when visiting friends. Clifford has been offered ￡284,950 for the Oxford house and has decided

that it is time to sell it. The house has a large garden such that Clifford is also considering an offer for the house and

a part only of the garden. He would then sell the remainder of the garden at a later date as a building plot. His total

sales proceeds will be higher if he sells the property in this way.

Amanda received the following income from quoted investments in 2006/07:

￡

Dividends in respect of quoted trading company shares 1,395

Dividends paid by a Real Estate Investment Trust out of tax exempt property income 485

On 1 May 2006, Amanda was granted a 22 year lease of a commercial investment property. She paid the landlord

a premium of ￡6,900 and also pays rent of ￡2,100 per month. On 1 June 2006 Amanda granted a nine year

sub-lease of the property. She received a premium of ￡14,700 and receives rent of ￡2,100 per month.

On 1 September 2006 Amanda gave quoted shares with a value of ￡2,200 to a registered charity. She paid broker’s

fees of ￡115 in respect of the gift.

Amanda began working for Shearer plc, a quoted company, on 1 June 2006 having had a two year break from her

career. She earns an annual salary of ￡38,600 and was paid a bonus of ￡5,750 in August 2006 for agreeing to

come and work for the company. On 1 August 2006 Amanda was provided with a fully expensed company car,

including the provision of private petrol, which had a list price when new of ￡23,400 and a CO2 emissions rate of

187 grams per kilometre. Amanda is required to pay Shearer plc ￡22 per month in respect of the private use of the

car. In June and July 2006 Amanda used her own car whilst on company business. She drove 720 business miles

during this two month period and was paid 34 pence per mile. Amanda had PAYE of ￡6,785 deducted from her gross

salary in the tax year 2006/07.

After working for Shearer plc for a full year, Amanda becomes entitled to the following additional benefits:

– The opportunity to purchase a large number of shares in Shearer plc on 1 July 2007 for ￡3·30 per share. It is

anticipated that the share price on that day will be at least ￡7·50 per share. The company will make an interestfree

loan to Amanda equal to the cost of the shares to be repaid in two years.

– Exclusive free use of the company sailing boat for one week in August 2007. The sailing boat was purchased by

Shearer plc in January 2005 for use by its senior employees and costs the company ￡1,400 a week in respect

of its crew and other running expenses.

Required:

(a) (i) Calculate Clifford’s capital gains tax liability for the tax year 2007/08 on the assumption that the Oxford

house together with its entire garden is sold on 31 July 2007 for ￡284,950. Comment on the relevance

to your calculations of the size of the garden; (5 marks)

正确答案：

 

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