2020年安徽ACCA考试准考证打印时间考前两周

发布时间：2020-08-14

2020年安徽ACCA考试准考证打印时间大家知道吗？下面51题库考试学习网就带领大家一起来了解了解安徽ACCA考试准考证打印相关内容，感兴趣的小伙伴赶紧来围观吧。

ACCA考试准考证打印步骤：

(1)ACCA考试学员需登陆www.accaglobal.com

(2)点击MYACCA后登入您的学员号和密码进入

(3)点击左侧栏里EXAM ENTRY&RESULTS进入

(4)点击EXAM ATTENDANCE DOCKET生成页面打印即可

请仔细阅读准考证上EXAMINATION REGULATIONS和EXAMINATION GUIDELINES，务必严格遵守。ACCA考试学员请仔细核对的考试地点，仔细看准考证上的地址，以免走错考场。

考生特别注意：

在考前两周，可以登陆MYACCA里打印准考证(准考证是学员考试必带的证明，请重视;打印准考证数量须和考试科数相同)。因邮寄的准考证收到时间较晚，建议提前打印好准考证，仔细核对报考科目和考试地点有无错误。

考试注意事项：

1.考前必带证件：身份证、准考证。

考试科目必须与准考证一致，考试中心编号必须与准考证一致,不可以在准考证上乱涂乱写。考场中的每一个桌子上都标有编号，必须确认自己的桌子编号与准考证上的编号相同，如果参加了多科考试，必须注意每一科考试的考场桌子编号的变化，如果没有坐在正确编号的桌子上考试，那么答题册将被宣告无效。

2.考试必备文具：黑色圆珠笔、小尺、铅笔、橡皮、计算器(单功能)、手表等(笔试)。

3.请考试学员尽量提前半小时到场(开考后一个小时后不允许进入考场)。

4.进入考场请仔细听考官所讲的考试规则，以免在考试中出现问题。在监考官宣布考试开始前，请勿打开试卷。请确认所发试卷是否正确。每位学员将会收到：试卷、答题本、机读卡、坐标纸(若有画图题)，若有任何问题，请举手示意监考官。

5.规定ACCA考试学员进入考场后，必须把通讯设备及所携带的资料、书包等一并放置在监考官指定的位置并按照准考证上标明的考场及座位号就座。请注意不能携带手机到座位上，即使已经关机也不行。

6.考试正式开始前，必须用黑色圆珠笔填写答题册前面的具体信息：

学员ID和名字

桌子编号

考场编号

考试科目编号和版本

在考试结束前，必须在答题册封皮及答题页上方辨明已答题目的题号。

考生必须确认考试中所有答题册中的详细信息都填写完毕，考试结束后都不会再有多余时间填写以上信息。

以上是关于2020年安徽ACCA考试准考证打印相关内容，小伙伴们都清楚了吗？如果想要了解更多关于ACCA 的资讯，敬请关注51题库考试学习网！

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。

(iii) Lateral or horizontal. (3 marks)

正确答案：
(iii) Lateral or horizontal. Traditional communication assumes a hierarchical structure with only vertical communication,however horizontal communication has become important and necessary in less formal organisations. It takes the form. of coordination with departmental managers or supervisors meeting regularly, problem solving with department members meeting to resolve an issue or information sharing and it also describes interdepartmental sharing of ideas or conflict resolution where there is a need to resolve interdepartmental friction.

8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a partner. P

guaranteed that R’s profit share would not be less than $25,000 for the six months to 31 December 2004. The profitsharing

arrangements after R’s admission were P 50%, Q 30%, R 20%. The profit for the year ended 31 December

2004 is $240,000, accruing evenly over the year.

What should P’s final profit share be for the year ended 31 December 2004?

A $140,000

B $139,000

C $114,000

D $139,375

正确答案：B
80,000 + 60,000 – 1,000 = 139,000

(c) Advise Alan on the proposed disposal of the shares in Mobile Ltd. Your answer should include calculations

of the potential capital gain, and explain any options available to Alan to reduce this tax liability. (7 marks)

正确答案：

 

However, an exemption from corporation tax exists for any gain arising when a trading company (or member of a trading
group) sells the whole or any part of a substantial shareholding in another trading company.
A substantial shareholding is one where the investing company holds 10% of the ordinary share capital and is beneficially
entitled to at least 10% of the
(i) profits available for distribution to equity holders and
(ii) assets of the company available for distribution to equity holders on a winding up.
In meeting the 10% test, shares owned by a chargeable gains group may be amalgamated. The 10% test must have been
met for a continuous 12 month period during the 2 years preceding the disposal.
The companies making the disposals must have been trading companies (or members of a trading group) throughout the
12 month period, as well as at the date of disposal. In addition, they must also be trading companies (or members of a trading
group) immediately after the disposal.
The exemption is given automatically, and acts to deny losses as well as eliminate gains.
While Alantech Ltd has owned its holding in Mobile Ltd for 33 months, its ownership of the Boron holding has only lasted
for 10 months (at 1 June 2005) since Boron was acquired on 1 July 2004. Selling the shares in June 2005 will fail the
12 month test, and the gain will become chargeable.
It would be better for the companies to wait for a further month until July 2005 before selling the amalgamated shareholding.
By doing so, they will both be able to take advantage of the substantial shareholdings relief, thereby saving tax of ￡29,625
assuming a corporation tax rate of 19%.

The following statements have been made about life cycle costing:

(i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle

(ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis

(iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product

(iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage

Which of the above statements is/are correct?

A.(i) and (iii)

B.(iii) only

C.(i) and (iv)

D.(ii) only

正确答案：B

All of the statements are false except statement (iii).

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