山西省考生：ACCA准考证打印流程是怎么样的呢？

发布时间：2020-01-10

2020已经快要过去两个周啦，报名了2020年3月份ACCA考试的同学们快看过来，51题库考试学习网提醒各位同学：考前两周即可登录ACCA官网打印准考证了，那究竟操作流程是怎么样的呢？ 且随51题库考试学习网继续往下看吧~

温馨提示一下初次备考ACCA考试的萌新，因为最新的ACCA考试相关政策暂未发布，所以本文的打印流程是借鉴往年的打印流程介绍，今年具体的情况还是要以官网为准哟

教程如下：

一．登录 MYACCA, 点击 Docket ，进入下一步

二．之后进入到第二个界面，点击 Access your docket

三． 进入第三个界面，财华学员选择第三个选项 Distance/Online learning，之后的 Learning Provider 下 拉 选 择 Beijing Caihuahongyuan International Education Co.LId(Distance Learning)

其他学员根据自己的情况选填：

Full time -face to face(classroom):全职-面对面（课堂）

Full time -face to face(classroom):兼职-面对面（课堂）

Distance/online learning blended learning：远程/在线学习混合学习

revision course self-study：自学

四．之后点击 SAVE&CONFIRM 进行下载即可。

注意，面授和网课学习的同学按各自不同情况进行选择哦

以面授学员为例：

1.在‘Method of Study"选项选择"Part time -face to face(classroom):兼职-面对面（课堂）

2.在‘’Country‘’选项选择默认项“China”，

3.在‘’Learning provider‘’选择“Shanghai Golden Finance”，别忘了在最后的小方框上点一个“√”

点击SAVE & CONFIRM，系统就就会自动跳转下载准考证啦！（远程网课学员或其他分校学员请按自身情况自行选择learning provider~）

 注：

*Full time -face to face(classroom):全职-面对面（课堂）

*Part time -face to face(classroom):兼职-面对面（课堂）

*Distance/online learning blended learning：远程/在线学习混合学习

*revision course self-study：自学

ACCA考生参加考试时请务必携带好身份证（或护照）和准考证！！

准考证打印的注意事项：

1.ACCA准考证无需彩印，黑白打印即可；当然如果你希望准考证更美观，可以彩打。

2.按照规定ACCA准考证需双面打印，在一张A4纸上面。

3.准考证可以多打几张，以免丢失。

4.不要等到临考前才打印准考证，官网有时候会拥挤或犯病，所以提前打印为好。
以上信息就是关于ACCA国际注册会计师考试的准考证的打印相关流程，51题库考试学习网最后提醒一下大家，准考证必须有照片，准考证上面没有照片的学员请尽快与ACCA 英国方联系。

俗话说，有志者事竟成，备考ACCA考试的各位同学们，加油~

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。

6 (a) Explain the term ‘money laundering’. (3 marks)

正确答案：
6 MONEY LAUNDERING
Tutorial note: The answer which follows is indicative of the range of points which might be made. Other relevant material will
be given suitable credit.
(a) Meaning of the term
■ Money laundering is the process by which criminals attempt to conceal the true origin and ownership of the proceeds
of their criminal activity (‘dirty’ money) allowing them to maintain control over the proceeds and, ultimately, providing a
legitimate cover for their sources of income.
■ The term is widely defined to include:
– possessing; or
– in any way dealing with; or
– concealing
the proceeds of any crime (‘criminal property’).
■ It also includes:
– an attempt or conspiracy or incitement to commit such an offence; or
– aiding, abetting, counselling or procuring the commission of such an offence.
■ Further, it includes failure by an individual in a regulated sector to inform. the financial intelligence unit (FIU), as soon
as practicable, of knowledge or suspicion that another person is engaged in money laundering.
Tutorial note: The FIU serves as a national centre for receiving (and, as permitted, requesting), analysing and
disseminating suspicious transaction reports (STRs).

(b) (i) Calculate Amanda’s income tax payable for the tax year 2006/07; (11 marks)

正确答案：

 

6 Sergio and Gerard each inherited a half interest in a property, ‘Hilltop’, in October 2005. ‘Hilltop’ had a probate value

of ￡124,000, but in November 2005 it was badly damaged by fire. In January 2006 the insurance company made

a payment of ￡81,700 each to Sergio and Gerard. In February 2006 Sergio and Gerard each spent ￡55,500 of the

insurance proceeds on restoring the property. ‘Hilltop’ was worth ￡269,000 following the restoration work. In July

2006, Sergio and Gerard sold ‘Hilltop’ for ￡310,000.

Sergio is 69 years old and a widower with three adult children and seven grandchildren. His annual income consists

of a pension of ￡9,900 and interest of ￡300 on savings of ￡7,600 in a bank deposit account. Sergio owns his home

but no other significant assets. He plans to buy a domestic rental property with the proceeds from the sale of ‘Hilltop’,

such that on his death he will have a significant asset which can be sold and divided between the members of his

family.

Gerard is 34 years old. He is employed by Fizz plc on a salary of ￡66,500 per year together with a performance

related bonus. Gerard estimates that he will receive a bonus in December 2007 of ￡4,500, in line with previous

years, and that his taxable benefits in the tax year 2007/08 will amount to ￡7,140. He also expects to receive

dividends from UK companies of ￡1,935 and bank interest of ￡648 in the tax year 2007/08. Gerard intends to set

up a personal pension plan in August 2007. He has not made any pension contributions in the past and proposes to

use part of the proceeds from the sale of ‘Hilltop’ to make the maximum possible tax allowable contribution.

Fizz plc has announced that it intends to replace the performance related bonus scheme with a share incentive plan,

also linked to performance, with effect from 6 April 2008. Gerard estimates that Fizz plc will award him free shares

worth ￡2,100 each year. He will also purchase partnership shares worth ￡700 each year and, as a result, will be

awarded matching shares (further free shares) worth ￡1,400.

Required:

(a) Calculate the chargeable gains arising on the receipt of the insurance proceeds in January 2006 and the sale

of ‘Hilltop’ in July 2006. You should assume that any elections necessary to minimise the gain on the receipt

of the insurance proceeds have been submitted. (4 marks)

正确答案：

 

(iii) Whether or not you agree with the statement of the marketing director in note (9) above. (5 marks)

Professional marks for appropriateness of format, style. and structure of the report. (4 marks)

正确答案：

(iii) The marketing director is certainly correct in recognising that success is dependent on levels of service quality provided
by HFG to its clients. However, whilst the number of complaints is an important performance measure, it needs to be
used with caution. The nature of a complaint is, very often, far more indicative of the absence, or a lack, of service
quality. For example, the fact that 50 clients complained about having to wait for a longer time than they expected to
access gymnasium equipment is insignificant when compared to an accident arising from failure to maintain properly a
piece of gymnasium equipment. Moreover, the marketing director ought to be aware that the absolute number of
complaints may be misleading as much depends on the number of clients serviced during any given period. Thus, in
comparing the number of complaints received by the three centres then a relative measure of complaints received per
1,000 client days would be far more useful than the absolute number of complaints received.
The marketing director should also be advised that the number of complaints can give a misleading picture of the quality
of service provision since individuals have different levels of willingness to complain in similar situations.
The marketing director seems to accept the current level of complaints but is unwilling to accept any increase above this
level. This is not indicative of a quality-oriented organisation which would seek to reduce the number of complaints over
time via a programme of ‘continuous improvement’.
From the foregoing comments one can conclude that it would be myopic to focus on the number of client complaints
as being the only performance measure necessary to measure the quality of service provision. Other performance
measures which may indicate the level of service quality provided to clients by HFG are as follows:
– Staff responsiveness assumes critical significance in service industries. Hence the time taken to resolve client
queries by health centre staff is an important indicator of the level of service quality provided to clients.
– Staff appearance may be viewed as reflecting the image of the centres.
– The comfort of bedrooms and public rooms including facilities such as air-conditioning, tea/coffee-making and cold
drinks facilities, and office facilities such as e-mail, facsimile and photocopying.
– The availability of services such as the time taken to gain an appointment with a dietician or fitness consultant.
– The cleanliness of all areas within the centres will enhance the reputation of HFG. Conversely, unclean areas will
potentially deter clients from making repeat visits and/or recommendations to friends, colleagues etc.
– The presence of safety measures and the frequency of inspections made regarding gymnasium equipment within
the centres and compliance with legislation are of paramount importance in businesses like that of HFG.
– The achievement of target reductions in weight that have been agreed between centre consultants and clients.
(Other relevant measures would be acceptable.)

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