首页 诗词 字典 板报 句子 名言 友答 励志 学校 网站地图
当前位置: 首页 > 财会考试 > ACCA/CAT > 历年真题 >

ACCA2012年6月份考试真题及答案解析(P1)(15)

2013-04-25 
读书人网精心为大家整理了ACCA2012年6月份考试真题及答案解析(P1),希望对大家的考试能带来帮助!

 1 (a) 3 marks for explanation of risk appetite. 1 mark for definition, 1 mark for evidence of understanding of each preference.

  1 mark for correct direction and 1 mark for explanation of each to a maximum of 3 marks each.

  (Maximum 6 marks)

  (b) 1 mark for each relevant point, in the appropriate section. Half a mark for identification only.

  (14 marks)

  (c) 1 mark for each purpose of IC to a maximum of 4 marks. Half a mark for identification only to a maximum of 2 marks.

  2 marks for each challenge identified and assessed to a maximum of 8 marks.

  (12 marks)

  (d) (i) 1 mark for each relevant point on accountability to a maximum of 3 marks.

  2 marks for evidence of understanding of Mendelow framework

  2 marks for discussion of WB’s power, interest and influence.

  (7 marks)

  (ii) 1 mark for each relevant point on agency to a maximum of 2 marks.

  2 marks for each argument on WB’s demands to a maximum of 6 marks.

  (Maximum 7 marks)

  Professional marks for clarity, flow, persuasiveness and structure.

  (4 marks)

  2 (a) 2 marks for definition of independence.

  1 mark for each argument for or against (allow cross marking) to a maximum of 6 marks.

  (8 marks)

  (b) 1 mark for each role described to a maximum of 5 marks.

  1 mark for each point of criticism to a maximum of 4 marks.

  (9 marks)

  (c) 2 marks for each explanation of Mr Louse’s belief.

  (8 marks)

  3 (a) 2 marks for definition of conflict of interest.

  2 marks for each consequence discussed to a maximum of 8 marks. Half a mark for identification only.

  (10 marks)

  (b) 2 marks for each relevant safeguard identified and described.

  (8 marks)

  (c) 1 mark for each relevant point on typical criteria to a maximum of 4 marks.

  1 mark for each relevant point on implementation difficulty to a maximum of 4 marks.

  (Maximum 7 marks)

  4 (a) 4 marks for contrasting family and listed.

  2 marks for each relevant point of assessment to a maximum of 6 marks.

  (10 marks)

  (b) 1 mark for each contribution of induction to a maximum of 4 marks.

  1 mark for each contribution of CPD to a maximum of 4 marks.

  (8 marks)

  (c) 4 marks for distinguishing between (2 marks for each).

  1 mark for each difficulty discussed.

  (7 marks)


相关推荐:

2013年ACCA考试的考试技巧(最新整理)

ACCA教材辅导讲义——Pilotpapers for F3

考生必看:2013年ACCA考试学习方法与注意事项

2010年12月份ACCA(国际注册会计师)考试真题

更多ACCA考试信息请关注读书人网(http://www.reader8.net/)        

   ACCA频道(http://www.reader8.net/exam/acca/)



热点排行