江西省考生注意：2020年ACCA国际会计师考试准考证打印预计时间

发布时间：2020-01-09

目前，距离2020年3月份的ACCA考试已经仅剩下2个月左右的时间了，近期不少萌新ACCAer来咨询51题库考试学习网，想知道ACCA考试今年3月份准考证打印的时间以及打印的步骤是什么？那么接下来，51题库考试学习网就这一问题为大家解答相关的困惑，“老手”ACCAer也可以看一下，看看是否和记忆中的打印流程是一样的呢？

目前2020年3月份的ACCA考试打印的通道暂未开通，但近些年，准考证的打印流程变化其实不大的，因此大家可以借鉴一下2019年12月份的打印流程，差别不算很大的。

ACCA考试准考证打印流程：

1.打开ACCA英国官网：http://www.uk.accaglobal.com/，点击右上角的MY ACCA

2.在登录界面，Username处输入ACCA学员号、Password处输入密码，进行登录

3.登录后点击左侧的Docket。

4.点击 Access you docket。

5.这时会弹出一个调查页面，请按上课情况进行选择：（主要是以学员的学习方式来进行选择的）

（1）周末/寒暑假上面授的学员：请在Part time -face to face后面的Other-Provider填写Beijing ZBCT International Financial Education co. , Ltd-guangzhou，点击SAVE & CONFIRM后会自动跳转下载准考证；

（2）方向班（周一到周五在学校上课）的学员请在Full time -face to face后面的Learning  Provider 选择你学校的名字；如果选项里没有你的学校，请在后面的Other-Provider 填写学校的英文名，点击 SAVE & CONFIRM后会自动跳转下载准考证；

（3）网课的学员请在Distance/Online learning后面的Other-Provider填写Beijing ZBCT International Financial Education co. , Ltd-guangzhou，点击 SAVE & CONFIRM后会自动跳转下载准考证；

以上历年来ACCA准考证打印的流程，若与上面描述的内容有误差，建议参考ACCA官网，一切以官网发布的消息为主。

准考证是考试必备的验证自己身份的东西，因此考生要重视准考证的打印，不要等到临近考试的时候才发现准考证没有打印而导致没有成功参加考试，这样就得不偿失了。

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) On the assumption that the administrators of Noland’s estate will sell quoted shares in order to fund the

inheritance tax due as a result of his death, calculate the value of the quoted shares that will be available to

transfer to Avril. You should include brief notes of your treatment of the house and the shares in Kurb Ltd.

(9 marks)

Note: you should assume that the tax rates and allowances for the tax year 2006/07 apply throughout this

question.

正确答案：

(c) Value of quoted shares that can be transferred to Avril
The value of shares to be transferred to Avril will be equal to ￡370,000 less the inheritance tax due by the estate.
IHT is payable on transfers in the seven years prior to Noland’s death and on the death estate.
The only chargeable gift in the seven years prior to Noland’s death is the transfer to the discretionary trust. No tax is due in
respect of this gift as it is covered by the nil rate band.

(c) Discuss the practical problems that may be encountered in the implementation of an activity-based system

of product cost management. (5 marks)

正确答案：
(c) The benefits of an activity-based system as the basis for product cost/profit estimation may not be straightforward. A number
of problems may be identified.
The selection of relevant activities and cost drivers may be complicated where there are many activities and cost drivers in
complex business situations.
There may be difficulty in the collection of data to enable accurate cost driver rates to be calculated. This is also likely to
require an extensive data collection and analysis system.
The problem of ‘cost driver denominator level’ may also prove difficult. This is similar to the problem in a traditional volume
related system. This is linked to the problem of fixed/variable cost analysis. For example the cost per batch may be fixed. Its
impact may be reduced, however, where the batch size can be increased without a proportionate increase in cost.
The achievement of the required level of management skill and commitment to change may also detract from the
implementation of the new system. Management may feel that the activity based approach contains too many assumptions
and estimates about activities and cost drivers. There may be doubt as to the degree of increased accuracy which it provides.
(alternative relevant examples and discussion would be acceptable)

C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:

(i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price

(ii) The maximum price which should be paid for an additional kg of material B is $2

(iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price

(iv) The maximum price which should be paid for an additional kg of material B is $2·80

Which of the above statements is/are correct?

A.(ii) only

B.(ii) and (iii)

C.(i) only

D.(i) and (iv)

正确答案：D

Statement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.

Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.

(b) Using the unit cost information available and your calculations in (a), prepare a financial analysis of the

decision strategy which TOC may implement with regard to the manufacture of each product. (6 marks)

正确答案：

 

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