你知道ACCA考试的准考证怎么下载吗?

发布时间:2022-02-25


准考证是参加ACCA考试必须准备的一大证件,但一般情况下ACCA官方不会提供纸质版,每个报考ACCA的考生需自行登录ACCA官方网站进行下载和打印。接下来51题库考试学习网就给大家带来了一些ACCA考试打印准考证相关的内容,一起来看看吧!

1、打开ACCA全球官网,点击myACCA;

2、输入准考证号及密码进入后,在左侧找到“DOCKET“;

3、随后出现在页面,其中提到:准考证中将不再有照片(老版是有照片的);

4、点击“Access your docket”,在随后出现的页面中选择学习方式及培训机构,培训机构选择“。。。”;

5、点击Save;

6、然后页面跳转后会自动下载准考证。

需要提醒大家的是,官网会在考前2-3周开放准考证下载,过早无法下载,而太晚的话容易遇到网络高峰期,可能会导致网站崩溃,所以提醒大家适当的安排准考证下载时间是非常有必要的。

ACCA考过之后提供成绩单吗?首先,ACCA官方是不会像四六级考试那样在通过考试后发成绩单的,但是在通过全部科目后,ACCA学员可以通过官方网站下载ACCA准会员证书。然而各个科目虽然没有单科成绩单,但我们可以登录官网进行查看。登录my ACCA账户查看成绩单的主要方式:

1、登陆ACCA官网accaglobal . com,点击"my ACCA"进入学员个人页面;

2、输入个人的学员注册号码及密码后点击按钮"login"进入下一页面;

3、点击"EXAM ENTRY & RESULTS "进入下一页面;

4、点击"EXAM ATTENDANCE DOCKET "下面的"Download "按钮下载即可;

ACCA成绩查询的其他三种方法:

1、电子邮件(e-mail)——您可在myACCA内选择通过email接收考试成绩   2、邮寄—属于ACCA官方最正式的通知方法。每次考试的两个半月后由ACCA总部发出,您收到邮件的时间决定于邮局的工作速度。

3、在线查看考试成绩——所有在ACCA全球网站上登记的考生都可在线查看自己的考试成绩。

作为国际专业会计师组织,ACCA享有极高的全球声誉,与众多国际知名企业建立了密切的合作关系,包括跨国企业、各国地方企业、其他会计师组织、教育机构、以及联合国、世界银行等世界性组织。全球超过8500家雇主已经加入ACCA认证雇主计划,为ACCA学员和会员提供培训及发展机会。ACCA在中国拥有超过500家认可雇主企业,他们都优先录用及提升ACCA会员及学员,许多企业将ACCA作为晋升的凭证及要求之一。

ACCA学员毕业后的就职方向大部分为外资银行金融投资分析师;跨国公司的财务、内审、金融、风险控制人员;国际会计师事务所的审计师、咨询师;国内境外上市公司的财务、金融分析人员;国内审计师事务所的涉外部门主管等。总之,学习ACCA可取的令人尊敬的地位、令人羡慕的职位、令人心动的薪水!

小伙伴们再见了!想要了解更多ACCA考试相关的信息,请多多关注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。

(c) non-consolidated entities under common control. (4 marks)

正确答案:
(c) Non-consolidated entities under common control
■ Horizontal groups of entities under common control were a significant feature of the Enron and Parmalat business
empires.
■ Such business empires increase audit risk as fraud is often disguised through labyrinthine group structures. Hence
auditors need to understand and confirm the economic purpose of entities within business empires (as well as special
purpose entities (SPEs) and non-trading entities).
■ Horizontal groups fall outside the requirement for the preparation of group accounts. It is not only finance that is offbalance
sheet when controlled entities are excluded from consolidated financial statements.
■ In the absence of consolidated financial statements, users of accounts of entities in horizontal groups have to rely on the
disclosure of related party transactions and control relationships for information about transactions and arrangements
with other group entities. Difficulties faced by auditors include:
? failing to detect related party transactions and control relationships;
? not understanding the substance of transactions with entities under common control;
? excessively creative tax planning;
? the implications of transfer pricing (e.g. failure to recognise profits unrealised at the business empire level);
? a lack of access to relevant confidential information held by others;
? relying on representations made in good faith by those whom the auditors believe manage the company when
control rests elsewhere.
■ Audit work is inevitably increased if an auditor is put upon inquiry to investigate dubious transactions and arrangements.
However, the complexity of business empires across multiple jurisdictions with different auditors may deter auditors from
liaising with other auditors (especially where legal or professional confidentiality considerations prevent this).

(c) Explain how the use of activity-based techniques may benefit Taliesin Ltd. (5 marks)

正确答案:
(c) The usefulness of activity-based techniques is accentuated in situations where overheads comprise a significant proportion of
product costs. Manufacturing overheads comprise 30·9% of turnover during the year ended 31 May 2005. Traditional
methods of allocating overheads to products might result in product cost information which is misleading and detrimental to
managerial decision-making. Calculations of product costs are more prone to error in situations where higher levels of
overhead exist. The consequences can prove disastrous as, for example, in the under-pricing or over-pricing of products.
Since Taliesin Ltd is going to confine its activities to its home country it must be prepared to face increased competition and
this increases the need for greater visibility and more accurate product cost information.
At present, Taliesin Ltd offers a range of products which is increasing in number and this may lead to the need for a more
detailed costing system. Traditional absorption systems might well be inadequate as the number of product variants increases.
One would expect that each new product developed is more complex than its predecessors. The company would probably
start with simple Vanilla, then a few basic flavours but as Taliesin Ltd has expanded one would expect it to take longer to
originate and test new products until they are ready to be introduced. It will probably take longer to mix the ingredients for a
run of each product.
These two, development and mixing ingredients, are examples of activities which arise when new products are considered.
If traditional absorption costing and budgeting are used based on machine-time in production then the effect of these activities
would be ignored.
In order to gain a full appreciation of the impact of new product introduction activity-based techniques should be used to
guide Taliesin Ltd into the easiest way to maintain its policy of growth. It may be a better decision to expand abroad or into
new markets at home with the existing products than pursue growth by introducing new products to a dwindling number of
customers.
We are not told of the composition of the customer base of Taliesin Ltd. However, one thing we do know is that the scope of
activity-based techniques extends beyond products and services. For example, the application of activity-based costing can
provide vital information that enables management to undertake customer profitability analysis, thereby further improving
management decision-making and operating performance.

4 (a) A company may choose to finance its activities mainly by equity capital, with low borrowings (low gearing) or by

relying on high borrowings with relatively low equity capital (high gearing).

Required:

Explain why a highly geared company is generally more risky from an investor’s point of view than a company

with low gearing. (3 marks)

正确答案:
(a) A highly-geared company has an obligation to pay interest on its loans regardless of its profit level. It will show high profits if
its overall rate of return on capital is greater than the rate of interest being paid on its borrowings, but a low profit or a loss if
there is a down-turn in its profit such that the rate of interest to be paid exceeds the return on its assets.

(c) Lamont owns a residential apartment above its head office. Until 31 December 2006 it was let for $3,000 a

month. Since 1 January 2007 it has been occupied rent-free by the senior sales executive. (6 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Lamont Co for the year ended

31 March 2007.

NOTE: The mark allocation is shown against each of the three issues.

正确答案:
(c) Rent-free accommodation
(i) Matters
■ The senior sales executive is a member of Lamont’s key management personnel and is therefore a related party.
■ The occupation of Lamont’s residential apartment by the senior sales executive is therefore a related party
transaction, even though no price is charged (IAS 24 Related Party Disclosures).
■ Related party transactions are material by nature and information about them should be disclosed so that users of
financial statements understand the potential effect of related party relationships on the financial statements.
■ The provision of ‘housing’ is a non-monetary benefit that should be included in the disclosure of key management
personnel compensation (within the category of short-term employee benefits).
■ The financial statements for the year ended 31 March 2007 should disclose the arrangement for providing the
senior sales executive with rent-free accommodation and its fair value (i.e. $3,000 per month).
Tutorial note: Since no price is charged for the transaction, rote-learned disclosures such as ‘the amount of outstanding
balances’ and ‘expense recognised in respect of bad debts’ are irrelevant.
(ii) Audit evidence
■ Physical inspection of the apartment to confirm that it is occupied.
■ Written representation from the senior sales executive that he is occupying the apartment free of charge.
■ Written representation from the management board confirming that there are no related party transactions requiring
disclosure other than those that have been disclosed.
■ Inspection of the lease agreement with (or payments received from) the previous tenant to confirm the $3,000
monthly rental value.

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