ACCA考试有什么好的答题方法呢？

正确答案：
(b) (i) Currently there are many rules on how gains and losses on tangible non current assets should be reported and these
have traditionally varied from country to country. The main issues revolve around the reporting of depreciation,
disposal/revaluation gains and losses, and impairment losses. The reporting of such elements should take into account
whether the tangible non current assets have been revalued or held at historical cost. The problem facing standard
setters is where to report such gains and losses.The question is whether they should be reported as part of operating
activities or as ‘other gains and losses’.
Holding gains arising on the sale of tangible non current assets could be reported separately from operating results so
that the latter is not obscured by an asset realisation that reflects more a change in market prices than any increase in
the operating activity of the entity. Other changes in the carrying amounts of tangible non current assets will be reported
as part of the operating results. For example, the depreciation charge tries to reflect the consumption of the asset by the
entity and as such is not a holding loss. There may be cases where the depreciation charge does not reflect the
consumption of economic benefits. For example, the pattern and rate of depreciation could have been misjudged
because the asset’s useful life has been assessed incorrectly. In this case, when an asset is sold any excess or shortfall
of depreciation may need to be dealt with in the operating result.
Impairment is another factor to consider in reporting gains and losses on tangible non current assets. Impairment is
effectively accelerated depreciation. Impairment arises when the carrying amount of the asset is above its recoverable
amount. It follows therefore that any impairment loss should be reported as part of the operating result. Any losses on
disposal, to the extent that they represent impairment, could therefore be reported as part of the operating results. Any
losses which represent holding losses could be reported in ‘other gains and losses’. The difficulty will be differentiating
between holding losses and impairment losses. There will have to be clear and concise definitions of these terms or it
could lead to abuse by companies in their quest to maximise operating profits.
A distinction should be made between gains and losses arising on tangible non current assets as a result of revaluations
and those arising on disposal. The nature of the gain or loss is essentially the same although the timing and certainty
of the gain/loss is different. Therefore revaluation gains/losses may be reported in the ‘other gains and losses’ section.
Where an asset has been revalued, any loss on disposal that represents an impairment would be charged to operating
results and any remaining loss reported in ‘other gains and losses’.
Essentially, gains and losses should be reported on the basis of the characteristics of the gains and losses themselves.
Gains and losses with similar characteristics should be reported together thus helping the comparability of financial
performance nationally and internationally.

正确答案：
(c) The following are important considerations regarding the quality of the business software:
– The software is error-free as this will improve its reliability. Whilst in practice this might not always be achievable the
directors of SSH must recognise the dangers involved in supplying bespoke software which may prove damaging to their
clients’ businesses with the resulting loss of client goodwill.
– The software should meet quality control standards such as those specified by the ISO (International Standards
Organisation).
– The software must be delivered on time. Late delivery of business software will prove problematic since clients may rely
on updated software to meet new customer needs or to fulfil revised business objectives.
– The software must meet the initial specification of the customer. In meeting the specification SSH will be demonstrating
that the software has been produced correctly with an appropriate focus on the requirements of end users.
– The software must be usable i.e. as well as being able to do what it is supposed to do it is important that it is easy to
use.
– The software should be capable of being updated in the light of future changes that occur in the clients’ requirements.

正确答案：

(a) Simply defined, a project is ‘activity that has a start, a middle and an end and consumes resources’ – it is therefore a discrete
activity aimed at achieving a specific objective or range of objectives. Graham is intent on using the ‘environmentally aware’
project to achieve a specific objective – the attainment of the international environmental standard. He is, however, aware
that there are a number of internal stakeholders inside the company who question the significance of such a project.
Externally, he can point to significant stakeholders, including customers and government who are looking for CFS to become
more environmentally aware. The project is likely to have strategic and not simply operational or administrative significance
and the person appointed into the role of project manager, ideally, should have both the traditional skills associated with
project management plus those of strategic management. Grundy and Brown list the traditional project management
techniques as:

Clearly, the project manager must have the technical project management skills, being able to manage the project through its
life cycle, which involves defining the project in terms of project objectives and scope as defined by time, cost and quality.
Planning the project in terms of breaking the overall project down into separate activities, estimating the resources required
and linking activities to resources in terms of time and priorities. Implementing the plan, including reviewing the progress in
meeting time and cost objectives and taking corrective action where and when necessary. Finally, reviewing the outcomes of
the project in terms of what was delivered to the customer and the extent to which client expectations were met.
The strategic nature of the project means that the project manager must have significant leadership skills, not only of the
project team, who are likely to come from different functions and parts of the company, but also influential stakeholders inside
and outside the company. This implies they should have good ‘political’ and communication skills as the project is of strategic
significance to the company. The ability to show how this particular project fits with the overall strategy of the firm is
important. The project is an important part in the achievement of the company strategy and in CFS’s case may help it
differentiate itself from its competitors. However, the project manager must recognise that there will be resistance from existing
managers reluctant to see resources committed to projects outside of the traditional value chain of the company. Certainly,
the project manager for the ‘environmentally aware’ project will themselves need to be aware of the external environmental
pressures prompting the firm to set itself specific environmental objectives and be able to link into supportive networks and
alliances. Finally, Grundy and Brown argue that the project manager will be the key to reviewing and learning from the project,
assessing whether defined objectives were achieved, the effectiveness or otherwise of the implementation process and how
key stakeholders were managed. The danger is that projects are seen as ‘one-off’ rather than contributing to the knowledge
and learning of the organisation. There may be a significant ‘learning curve’ that the firm has to go down and look tocontinuously improve its project management process.