2011年ACCA考试P1模拟试题(10)
Required:
(a) Explain,using accounting as an example,what ‘the public interest’ means as used by Mrs Yttria in her speech. (5 marks)
(b) This requirement concerns ethical threats. It is very important for professional accountants to be aware of ethical threats and to avoid these where possible.
Required:
(i) With reference to the case as appropriate,describe five types of ethical threat. (5 marks)
(ii) Assess the ethical threats implied by Mr Mordue’s beliefs. (8 marks)
(c) Assess Ivor Nahum’s remarks about the accounting profession in the light of Gray,Owen & Adams’ deep green (or deep ecologist) position on social responsibility. (7 marks)
(25 marks)
3 TQ Company,a listed company,recently went into administration (it had become insolvent and was being managed by a firm of insolvency practitioners).A group of shareholders expressed the belief that it was the chairman,Miss Heike Hoiku,who was primarily to blame. Although the company’s management had made a number of strategic errors that brought about the company failure,the shareholders blamed the chairman for failing to hold senior management to account. In particular,they were angry that Miss Hoiku had not challenged chief executive Rupert Smith who was regarded by some as arrogant and domineering. Some said that Miss Hoiku was scared of Mr Smith.
Some shareholders wrote a letter to Miss Hoiku last year demanding that she hold Mr Smith to account for a number of previous strategic errors. They also asked her to explain why she had not warned of the strategic problems in her chairman’s statement in the annual report earlier in the year. In particular,they asked if she could remove Mr Smith from office for incompetence. Miss Hoiku replied saying that whilst she understood their concerns,it was difficult to remove a serving chief executive from office.
Some of the shareholders believed that Mr Smith may have performed better in his role had his reward package been better designed in the first place. There was previously a remuneration committee at TQ but when two of its four non-executive members left the company,they were not replaced and so the committee effectively collapsed. Mr Smith was then able to propose his own remuneration package and Miss Hoiku did not feel able to refuse him. He massively increased the proportion of the package that was basic salary and also awarded himself a new and much more expensive company car. Some shareholders regarded the car as ‘excessively’ expensive. In addition, suspecting that the company’s performance might deteriorate this year,he exercised all of his share options last year and immediately sold all of his shares in TQ Company.
【整理版】ACCA各科目历年真题
真题高频考点,刷题全靠这份资料
acca全科学习思维导图
梳理核心考点,一图看懂全部章节
2023年acca考纲解析
覆盖科目重难点,备考按照计划走
- acca考试怎么搭配科目?
-
建议优先选择相关联的科目进行搭配报考,这样可以提高备考效率,减轻备考压力,1、F1-F4:为随时机考科目,难度较低,这里可以自行随意选择考试顺序。2、F5-F9:如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话,推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7(8)再考F8(7),这就要取决你一次想考几门。3、P阶段:选修科目中,建议企业首选AFM!第二部分科目进行选择,如果AA和SBR掌握学生更好,可以通过选择AAA,如果SBL掌握的好,可以自己选择APM。
- acca一共几门几年考完?
-
acca一共有15门考试科目,其中有必修科目和选修科目,考生需要考完13门科目才能拿下证书。
- acca一年考几次?
-
acca一年有4次考试,分别是3月、6月、9月和12月,分季机考科目是采取的这类四个考季的模式,而随时机考则是没有这方面的时间规定限制,可以随报随考。
- acca的含金量如何?
-
ACCA证书的含金量是比较高的,从就业、能力提升、全球认可等角度来说,都是比较有优势的证书,其含金量主要表现在以下几个方面:1、国际化,认可度高;2、岗位多,就业前景好;3、缺口大,人才激励。
-
acca考试F1题库练习,考生必备! 2023-03-20
-
acca2022真题下载流程介绍,必做考前模考题! 2023-02-24
-
ACCA试卷出题形式?ACCA考试最快多久能通过? 2021-07-24
-
ACCA官方样题 F4(ENG) F8 2021-01-07
-
ACCA考试P1-P3模拟题及解析9 2021-01-07
-
四大会计事务所2017年终精华会评(中) 2018-02-01
-
2016年ACCA F1模拟练习题及答案 2016-02-29
-
2016年ACCA F8每日一练:Professional ethics 2016-01-26
-
2016ACCA考试F8自测题:Corporate governance 2016-01-26
-
关于ACCA考试P7中的专业和道德问题 2015-11-24
-
ACCA P5精选模拟题之战略性绩效考核 2015-10-10
-
ACCA F9模拟测试题之投资评估 2015-10-10
-
ACCA P3精选练习题之战略管理和组织变革 2015-10-10
-
2014年ACCA《公司法与商法》真题及答案七 2015-07-20
-
2014年ACCA《公司法与商法》真题及答案七 2015-07-20
-
2014年ACCA《公司法与商法》真题及答案六 2015-07-20
-
2014年ACCA《公司法与商法》真题及答案五 2015-07-20
-
2014年ACCA《公司法与商法》真题及答案四 2015-07-20
-
2014年ACCA《公司法与商法》真题及答案三 2015-07-20
-
2014年ACCA《公司法与商法》真题及答案二 2015-07-20
-
2014年ACCA《公司法与商法》真题及答案一 2015-07-20
-
2014年ACCA《公司法与商法》真题及答案八 2015-07-20
-
2015年ACCA考试模拟题 2015-06-26
-
2015年ACCA考试精选测试题汇总 2015-06-19
-
2015年ACCA考试《财务成本管理》模拟题汇总 2015-06-18
-
2015年ACCA考试F8模拟试题:Financial Management 2015-06-18
-
ACCA考试2015年《财务成本管理》模拟练习汇总 2015-04-27
-
ACCA考试2015年《财务成本管理》模拟练习5 2015-04-27
-
ACCA考试2015年《财务成本管理》模拟练习4 2015-04-27