ACCA考试时准考证应该怎么打印呢?

发布时间：2022-02-26

ACCA资格考试是门槛相对较低的一个证书考试，比起只能毕业后报考的CPA证书来讲，报考条件要低很多。最近有不少报考ACCA考试的同学出现了疑问：“这种国际性质的考试，准考证该怎么打印呢?”下面是51题库考试学习网为大家带来的一些ACCA考试相关的信息，感兴趣的同学快来围观吧!

通常来说，在考前两周，可以登陆MYACCA里打印准考证。

一、打印准考证步骤：

(1) ACCA考试学员需登陆ACCA官网;

(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。

二、注意事项：

1、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，以免大家走错考场。

2、ACCA准考证需双面打印，无需彩印，黑白打印即可。

3、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;

4、2017年3月考季起，ACCA全球统考准考证将不会再有个人照片。

5、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。

6、准考证一定要提前打印，因为越往后官网可能出现各种崩溃状态，尽早打印。 ACCA何时打印准考证都是有ACCA官方统一安排公布时间，2016年实施每年4次考试之后，一般准考证会提前一个月左右就开放打印入口了，考生可自行打印。

ACCA准考证分为两种形式发放，一种是正式纸质版由ACCA英国方约在考前2-3周寄出，另一种是MY ACCA账户中的准考证。未收到ACCA官方邮寄准考证的考生可以在MY ACCA的账户中下载打印准考证，下载打印的准考证与英国邮寄的准考证作用相同。注：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。

大家不要认为ACCA门槛较低，它的考试水准和难度就很容易。相反，考试难度也是很大的，毫不夸张地说ACCA是一个宽进严出的考试模式。因此，拿到证书的人是少之又少。

以上就是51题库考试学习网给大家带来的ACCA考试相关的内容，希望能够帮到大家!想要了解更多ACCA考试相关的信息，请持续关注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。

Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.

Which of the following accounting treatments correctly applies the principle of faithful representation?

A.Reporting a transaction based on its legal status rather than its economic substance

B.Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group

C.Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)

D.Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance

正确答案：D

The substance is that there is no ‘free’ finance; its cost, as such, is built into the selling price.

(ii) Discuss TWO problems that may be faced in implementing quality control procedures in a small firm of

Chartered Certified Accountants, and recommend how these problems may be overcome. (4 marks)

正确答案：
(ii) Consultation – it may not be possible to hold extensive consultations on specialist issues within a small firm, due to a
lack of specialist professionals. There may be a lack of suitably experienced peers to discuss issues arising on client
engagements. Arrangements with other practices for consultation may be necessary.
Training/Continuing Professional Development (CPD) – resources may not be available, and it is expensive to establish
an in-house training function. External training consortia can be used to provide training/CPD for qualified staff, and
training on non-exam related issues for non-qualified staff.
Review procedures – it may not be possible to hold an independent review of an engagement within the firm due to the
small number of senior and experienced auditors. In this case an external review service may be purchased.
Lack of specialist experience – where special skills are needed within an engagement; the skills may be bought in, for
example, by seconding staff from another practice. Alternatively if work is too specialised for the firm, the work could be
sub-contracted to another practice.
Working papers – the firm may lack resources to establish an in-house set of audit manuals or standard working papers.
In this case documentation can be provided by external firms or professional bodies.

(c) Without changing the advice you have given in (b), or varying the terms of Luke’s will, explain how Mabel

could further reduce her eventual inheritance tax liability and quantify the tax saving that could be made.

(3 marks)

The increase in the retail prices index from April 1984 to April 1998 is 84%.

You should assume that the rates and allowances for the tax year 2005/06 will continue to apply for the

foreseeable future.

正确答案：
(c) Further advice
Mabel should consider delaying one of the gifts until after 1 May 2007 such that it is made more than seven years after the
gift to the discretionary trust. Both PETs would then be covered by the nil rate band resulting in a saving of inheritance tax
of ￡6,720 (from (b)).
Mabel should ensure that she uses her inheritance tax annual exemption of ￡3,000 every year by, say, making gifts of ￡1,500
each year to both Bruce and Padma. The effect of this will be to save inheritance tax of ￡1,200 (￡3,000 x 40%) every year.

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