2021年河北ACCA考试准考证打印时间：考前两周

发布时间：2021-04-17

众所周知参加考试时准考证是必带物品，接下来就和51题库考试学习网一起来了解河北地区ACCA考试准考证打印时间的相关信息。

ACCA考试准考证打印时间：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。

ACCA考试准考证打印步骤如下：

(1)ACCA考试学员需登录www.accaglobal.com。

(2)点击MYACCA后输入学员号和密码进入。

(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。

ACCA准考证打印注意事项与常见问题：

1、准考证打印需要关注问题

首先提醒考生们在打印准考证时要认真核对个人信息，是否和报名时所用的身份证信息一致，如果出现问题一定要第一时间联系协会。

大家在打印时除了要留意准考证上的姓名、考试地点和照片等信息外，也要看一下各科目的考试时间。

2、打印网址进不去

准考证打印的前几天属于高峰期，大家要尽量的错开高峰期打印，但是也不要拖到最后，避免发生网络错误打印不出准考证的情况出现。

3、准考证不幸丢失怎么办?

建议大家在打印时留好备份，避免丢失造成不必要的麻烦。

4、如果无法下载该怎么办呢?

很可能是由于学员所报考考点的地址信息细节暂时未能确认而导致准考证未开放下载。请耐心等待ACCA确认地址信息细节。如果有考生是属于此情况，ACCA将发送电子邮件告知何时可以下载准考证，请考生注意查收相关邮件!

5、如果考场地点尚未确定，页面会显示?

将看到以下提示信息: “Please note your exam docket is currently unavailable, please try again later.” (请留意，目前您的准考证还未能下载，请稍后再试。)

6、准考证上信息和报考系统不一样

准考证作为正式的考试凭证，为学员确认每个考季的最终考试信息，因此，应以准考证上的考试信息为准，包括考试日期、时间与考点地址。

各位小伙伴一定要记得2021年河北ACCA考试准考证打印时间和打印入口，51题库考试学习网在此预祝大家备考顺利，考试成功，一举拿证!

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。

(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%.

(b) Briefly describe the way in which a ‘person specification’ differs from a ‘job description’. (3 marks)

正确答案：
Part (b):
The difference between a person specification and a job description is that a person specification sets out the qualities of an ideal
candidate whereas a job description defines the duties and responsibilities of the job.

1 Flavours Fine Foods is a leading producer for the food industry, supplying many of Europe’s leading restaurants.

Started just five years ago by brothers Lee and Alan Jones, the organisation has grown from a small company employing five people to a multi-divisional organisation employing 120 people.

The organisation’s production facility is divided into three separate departments. Each department has a single manager with supervisors assisting on the production lines. The managers and supervisors, all of whom are aware of their roles, work well together. However, although the organisation has grown, the owners continue to involve themselves in day to day activities and this has led to friction between the owners, managers and supervisors.

As a result a problem arose last week. Alan Jones instructed a supervisor to repair a machine on the shop floor, which he refused to do without confirmation and instruction from his departmental manager. The supervisor’s manager,Dean Watkins, became involved and was annoyed at what he saw as interference in his department’s activities. Dean told Alan Jones that he “should have come to me first” because although the responsibility for the overall organisation was a matter for the brothers, action taken in the factory was his through powers that had been delegated to him and through his authority, as manager. In the argument that followed, Alan Jones was accused of failing to understand the way that the hierarchy in such a large organisation operates and that interference with operational decisions by senior management was not helpful.

As a consequence of this, Alan Jones has asked you to explain to him and his brother the issues behind the dispute to clarify the roles of managers and supervisors and to indicate how and why successful delegation might be achieved.

Required:

(a) Explain to Alan Jones the main differences between the work of a manager and that of a supervisor.

(13 marks)

正确答案：
1 All organisations of whatever size need to understand and address the issues of the relationship between various levels of management, especially the nature, source and limitations of authority, responsibility and delegation. Understanding responsibility,delegation and authority is fundamental to the practice of management. Professional accountants should be able to show an understanding of the problems and challenges associated with these concepts of management. Students are not expected to
remember definitions verbatim, but they are expected to show an understanding of the inherent logic contained in these concepts,and to demonstrate a clear distinction between the two main concepts of authority and responsibility.
(a) There are many explanations of what managers do. The most widely understood approach is that of Henri Fayol, who said that managers perform. five duties, to forecast and plan, to organise, to command, co-ordinate and control. Managers are ultimately responsible for the efficient use of the organisation’s resources and are accountable to the organisation’s owners. At Flavours Fine Foods, the owners (the Jones brothers) must recognise this reality and allow the managers to manage.
It used to be said that a manager did his or her job by getting others to do theirs. In many ways this sums up the role of the supervisor. However, management must ensure that supervisors understand organisational objectives and must make clear the powers and limits of the supervisors’ authority. Supervision is an important and integral part of the task and process of management.
The role of the supervisor is critical because of direct contact with and responsibility directly for the work of others. The supervisor is unique; he or she is the interface between management and the workforce and is the direct link between the two, being in direct physical contact with non-managers on a frequent basis. Supervisors are in the front line of management and see that others fulfil their duties, resolve problems first hand and often quickly, direct the work of others and enforce discipline. In addition, they often must have direct knowledge of health, safety and employment legislation and have authority for negotiation and industrial relations within the department.

(e) Briefly provide five reasons to the management of Bailey’s why financial rewards could be considered to improve motivation. (5 marks)

正确答案：
(e) There are issues at Bailey’s as a consequence of poor pay. Although non-financial motivation has an important role to play in encouraging commitment, the fact remains that financial rewards act as a strong motivating factor, especially in what has been a low pay business. Financial rewards are all encompassing and apply to all employees at all levels, are universally applicable, able to satisfy all types of need and simple to apply and understand. At Bailey’s, financial rewards have a greater effect because they can provide recognition and prestige if pay is improved, are seen as the most important hygiene factor(especially in a business with a history of low pay and low morale) and are a measure of achievement against goals, especially if some form. of bonus or performance related pay is introduced by the new management at Bailey’s. In addition, financial rewards are a basis for satisfaction and are often used as a form. of professional or social comparison outside the organisation.

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