ACCA考试成绩查询方式

发布时间：2022-02-03

最近很多参加ACCA考试的同学都在询问：“如何查询考试成绩?成绩复核应该怎么申请复核?”今天51题库考试学习网就为大家带来了ACCA考试查询成绩相关的信息，一起来了解一下吧!

成绩查询：

(一)、在线查询：

1.进入ACCA官网http://www.accaglobal.com/hk/en.html;

2.点击右上角My ACCA进行登录;

3.输入账号、密码登录后进入主页面，点击Exam status&Results;

4.跳转页面后选择View your status report，进入后就可以查看自己的所有科目的考试通过情况了。

(二)通过邮件、手机信息接收成绩：

可在MY ACCA内选择通过E-mail或SMS接收考试成绩。

如何申请成绩复核?

在评卷之前，ACCA评分团队要与考官开会，讨论试卷并确定统一详细的评分表。验卷团队会对每一份试卷进行仔细检查，确保每一道试题都没有漏评分，且每份试卷的总分是正确。在整个评卷过程中验卷团队总共要检查8次。在考试成绩发布之前，ACCA会再进行一次检查，以确保学员的ACCA考试成绩准确无误。

然而，ACCA也意识到有时候学员会对他们所获得的考试结果有所怀疑。因此在以下情况下，可以要求查卷。

1.参加了考试，并提交了答卷，却说缺席考试;

2.缺席考试，却收到考试成绩;

3.对自己的考试成绩有所怀疑。

必须在考试成绩发布日后的15个工作日内提出查卷申请。如果ACCA成绩有误，会在下次报考截止日期前收到改正了的成绩，但是ACCA的复核工作也要收取相应的费用(52英镑)。

ACCA考试成绩什么时候出?

ACCA考试可分为随机机考、分季机考与笔试三大部分，其中F阶段所有的科目都已经进入机考时代，F1-F4是随机机考，对于参加随机机考的同学来说，在考完之后，立刻就可以看到自己的成绩。F5-F9是分季机考，对于参加分季机考的同学来说，考试成绩通常会在结束考试的一个月后可以知道自己的成绩。而P阶段笔试考试成绩通常也是考试一个月后可以知道。

ACCA的有效期：

ACCA学员有七年的时间通过专业阶段的考试。如果学员不能在七年内通过所有专业阶段考试，那么超过七年的已通过专业阶段科目的成绩将作废，须重新考试。七年时限从学员通过第一门专业阶段考试之日算起。

说明：因考试政策、内容不断变化与调整，51题库考试学习网提供的考试信息仅供参考，如有异议，请考生以权威部门公布的内容为准!

以上就是51题库考试学习网今天分享的ACCA考试相关的全部内容了，各位小伙伴根据自己的情况进行查阅，希望对大家有所帮助!

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。

1 The scientists in the research laboratories of Swan Hill Company (SHC, a public listed company) recently made a very

important discovery about the process that manufactured its major product. The scientific director, Dr Sonja Rainbow,

informed the board that the breakthrough was called the ‘sink method’. She explained that the sink method would

enable SHC to produce its major product at a lower unit cost and in much higher volumes than the current process.

It would also produce lower unit environmental emissions and would substantially improve product quality compared

to its current process and indeed compared to all of the other competitors in the industry.

SHC currently has 30% of the global market with its nearest competitor having 25% and the other twelve producers

sharing the remainder. The company, based in the town of Swan Hill, has a paternalistic management approach and

has always valued its relationship with the local community. Its website says that SHC has always sought to maximise

the benefit to the workforce and community in all of its business decisions and feels a great sense of loyalty to the

Swan Hill locality which is where it started in 1900 and has been based ever since.

As the board considered the implications of the discovery of the sink method, chief executive Nelson Cobar asked

whether Sonja Rainbow was certain that SHC was the only company in the industry that had made the discovery and

she said that she was. She also said that she was certain that the competitors were ‘some years’ behind SHC in their

research.

It quickly became clear that the discovery of the sink method was so important and far reaching that it had the

potential to give SHC an unassailable competitive advantage in its industry. Chief executive Nelson Cobar told board

colleagues that they should clearly understand that the discovery had the potential to put all of SHC’s competitors out

of business and make SHC the single global supplier. He said that as the board considered the options, members

should bear in mind the seriousness of the implications upon the rest of the industry.

Mr Cobar said there were two strategic options. Option one was to press ahead with the huge investment of new plant

necessary to introduce the sink method into the factory whilst, as far as possible, keeping the nature of the sink

technology secret from competitors (the ‘secrecy option’). A patent disclosing the nature of the technology would not

be filed so as to keep the technology secret within SHC. Option two was to file a patent and then offer the use of the

discovery to competitors under a licensing arrangement where SHC would receive substantial royalties for the twentyyear

legal lifetime of the patent (the ‘licensing option’). This would also involve new investment but at a slower pace

in line with competitors. The licence contract would, Mr Cobar explained, include an ‘improvement sharing’

requirement where licensees would be required to inform. SHC of any improvements discovered that made the sink

method more efficient or effective.

The sales director, Edwin Kiama, argued strongly in favour of the secrecy option. He said that the board owed it to

SHC’s shareholders to take the option that would maximise shareholder value. He argued that business strategy was

all about gaining competitive advantage and this was a chance to do exactly that. Accordingly, he argued, the sink

method should not be licensed to competitors and should be pursued as fast as possible. The operations director said

that to gain the full benefits of the sink method with either option would require a complete refitting of the factory and

the largest capital investment that SHC had ever undertaken.

The financial director, Sean Nyngan, advised the board that pressing ahead with investment under the secrecy option

was not without risks. First, he said, he would have to finance the investment, probably initially through debt, and

second, there were risks associated with any large investment. He also informed the board that the licensing option

would, over many years, involve the inflow of ‘massive’ funds in royalty payments from competitors using the SHC’s

patented sink method. By pursuing the licensing option, Sean Nyngan said that they could retain their market

leadership in the short term without incurring risk, whilst increasing their industry dominance in the future through

careful investment of the royalty payments.

The non-executive chairman, Alison Manilla, said that she was looking at the issue from an ethical perspective. She

asked whether SHC had the right, even if it had the ability, to put competitors out of business.

Required:

(a) Assess the secrecy option using Tucker’s model for decision-making. (10 marks)

正确答案：
(a) Tucker’s framework
Is the decision:
Profitable? For SHC, the answer to this question is yes. Profits would potentially be substantially increased by the loss of all
of its competitors and the emergence of SHC, in the short to medium term at least, as a near monopolist.
Legal? The secrecy option poses no legal problems as it is a part of normal competitive behaviour in industries. In some
jurisdictions, legislation forbids monopolies existing in some industries but there is no indication from the case that this
restriction applies to Swan Hill Company.
Fair? The fairness of the secrecy option is a moral judgment. It is probably fair when judged from the perspective of SHC’s
shareholders but the question is the extent to which it is fair to the employees and shareholders of SHC’s competitors.
Right? Again, a question of ethical perspective. Is it right to pursue the subjugation of competitors and the domination of an
industry regardless of the consequences to competitors? The secrecy option may be of the most benefit to the local community
of Swan Hill that the company has traditionally valued.
Sustainable or environmentally sound? The case says that the sink method emits at a lower rate per unit of output than the
existing process but this has little to do with the secrecy option as the rates of emissions would apply if SHC licensed the
process. This is also an argument for the licensing option, however, as environmental emissions would be lower if other
competitors switched to the sink method as well. There may be environmental implications in decommissioning the old plant
to make way for the new sink method investment.

(b) Discuss the limitations of the above estimates. (6 marks)

正确答案：

(b) The estimates are based upon unrealistic assumptions and are subject to a considerable margin of error. Possible limitations
include:
(i) Sales, operating costs, replacement investments, and dividends are unlikely to increase by the same amount.
(ii) Forecasts of future growth rates may not be accurate. Paxis is unlikely to have access to enough internal information
about the activities of Wragger to make accurate projections.
(iii) The expected reduction in operating costs might not be achieved.
(iv) The estimates are based upon present values to infinity of expected free cash flows. A shorter time horizon might be
more realistic.
(v) The cost of capital for the combined company could differ from that estimated, depending how the market evaluates the
risk of the combined entity.
(vi) The analysis is based upon the assumption that the initial offer price is accepted.
(vii) There is no information about the fees and other costs associated with the proposed acquisition. In many cases these
are substantial, and must be included in the analysis.
(viii) The post acquisition integration of organisations often involves unforeseen costs which would reduce the benefit of any
potential synergy.

6 Ordan received a statement from one of its suppliers, Alta, showing a balance due of $3,980. The amount due

according to the payables ledger account of Alta in Ordan’s records was only $230.

Comparison of the statement and the ledger account revealed the following differences:

1 A cheque sent by Ordan for $270 has not been allowed for in Alta’s statement.

2 Alta has not allowed for goods returned by Ordan $180.

3 Ordan made a contra entry, reducing the amount due to Alta by $3,200, for a balance due from Alta in Ordan’s

receivables ledger. No such entry has been made in Alta’s records.

What difference remains between the two companies’ records after adjusting for these items?

A $460

B $640

C $6,500

D $100

正确答案：D
3,980 – 270 – 180 – 3,200 = 330 : difference 100

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