2021年辽宁ACCA考试准考证打印时间：考前两周

发布时间：2021-04-17

2021年ACCA考试备考的号角已经吹响，各位备考的小伙伴你开始行动了吗?相信小伙伴们对于考试时间和准考证打印时间都是十分期待的。今天我们就一起来看看2021年辽宁ACCA准考证打印时间吧。

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。

51题库考试学习网相信小伙伴们看过2021年准考证打印时间后，对ACCA考试的时间节点有了新的认识吧，所以小伙伴们可以参考准考证打印时间来规划新一轮的学习，做到胸有成竹，成功属于有准备的你!

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。

4 Susan Grant is in something of a dilemma. She has been invited to join the board of the troubled Marlow Fashion

Group as a non-executive director, but is uncertain as to the level and nature of her contribution to the strategic

thinking of the Group.

The Marlow Fashion Group had been set up by a husband and wife team in the 1970s in an economically depressed

part of the UK. They produced a comprehensive range of women’s clothing built round the theme of traditional English

style. and elegance. The Group had the necessary skills to design, manufacture and retail its product range. The

Marlow brand was quickly established and the company built up a loyal network of suppliers, workers in the company

factory and franchised retailers spread around the world. Marlow Fashion Group’s products were able to command

premium prices in the world of fashion. Rodney and Betty Marlow ensured that their commitment to traditional values

created a strong family atmosphere in its network of partners and were reluctant to change this.

Unfortunately, changes in the market for women’s wear presented a major threat to Marlow Fashion. Firstly, women

had become a much more active part of the workforce and demanded smarter, more functional outfits to wear at work.

Marlow Fashion’s emphasis on soft, feminine styles became increasingly dated. Secondly, the tight control exercised

by Betty and Rodney Marlow and their commitment to control of design, manufacturing and retailing left them

vulnerable to competitors who focused on just one of these core activities. Thirdly, there was a reluctance by the

Marlows and their management team to acknowledge that a significant fall in sales and profits were as a result of a

fundamental shift in demand for women’s clothing. Finally, the share price of the company fell dramatically. Betty and

Rodney Marlow retained a significant minority ownership stake, but the company had had a new Chief Executive

Officer every year since 2000.

Required:

(a) Write a short report to Susan Grant identifying and explaining the strategic strengths and weaknesses in the

Marlow Fashion Group. (12 marks)

正确答案：
(a) To: Susan Grant
From:
Strategic strengths and weaknesses in Marlow Fashion Group
In carrying out a strategic strengths and weaknesses analysis one becomes aware that what were formerly strengths often
become weaknesses as the competitive environment changes over time. Strengths and weaknesses analysis is focused on
the internal side of the business and is usually linked to an external appraisal of the external opportunities and threats facing
the company. Marlow Fashion Group is clearly at a crisis point in its company life and needs a strategic turnaround in order
to survive. The business model that has served them so well is no longer appropriate to the fashion world in which they are
now competing. Rodney and Betty Marlow have built a highly vertically integrated model, which gave them considerable
control over the growth and development of the company. In terms of the value chain the relationship they built up with
suppliers was mutually supportive and clearly facilitated the global expansion of the group. Control was even tighter over the
design, manufacturing and retailing of the company’s products. Marlow Fashions had successfully developed a niche market
for its products based around traditional English values. This enabled it to expand successfully and develop a worldwide
reputation for design excellence and quality.
Unfortunately, its competitive environment has changed considerably, becoming increasingly competitive and hostile. The
economics of clothing manufacturing has changed, with most clothing retailers choosing to outsource the manufacture of their
clothes. Women’s tastes in clothing have also changed and there is no longer the market for the clothes Marlow Fashion sells.
The tight control exercised by the founders has prevented recognition of these changes. Marlow Fashion has continued to
pursue outdated designs and expensive manufacturing processes that had served it well in the past. There has been some
recognition of the strategic nature of the problems as indicated by the succession of CEOs since 2000 given the task of
preventing the fall in sales and cutting costs. Unfortunately, the changes in its environment have led to some uncertainty as
to whether Marlow Fashion is a brand, a manufacturer, a retailer or an integrated fashion company.
Overall, Marlow Fashion, from being in a strategically sound position, now requires a swift strategic turnaround. Its products
and markets have changed; the relationships it has with key stakeholders are no longer strengths and its value chain andsystem no longer deliver distinctive value to its customers.
Yours,

(b) a discussion (with suitable calculations) as to how the directors’ share options would be accounted for in the

financial statements for the year ended 31 May 2005 including the adjustment to opening balances;

(9 marks)

正确答案：

(b) Accounting in the financial statements for the year ended 31 May 2005
IFRS2 requires an expense to be recognised for the share options granted to the directors with a corresponding amount shown
in equity. Where options do not vest immediately but only after a period of service, then there is a presumption that the
services will be rendered over the ‘vesting period’. The fair value of the services rendered will be measured by reference to
the fair value of the equity instruments at the date that the equity instruments were granted. Fair value should be based on
market prices. The treatment of vesting conditions depends on whether or not the conditions relate to the market price of the
instruments. Market conditions are effectively taken into account in determining the fair value of the instruments and therefore
can be ignored for the purposes of estimating the number of equity instruments that will vest. For other conditions such as
remaining in the employment of the company, the calculations are carried out based on the best estimate of the number of
instruments that will vest. The estimate is revised when subsequent information is available.
The share options granted to J. Van Heflin on 1 June 2002 were before the date set in IFRS2 for accounting for such options
(7 November 2002). Therefore, no expense calculation is required. (Note: candidates calculating the expense for the latter
share options would be given credit if they stated that the company could apply IFRS2 to other options in certaincircumstances.) The remaining options are valued as follows:

23 The capital structure of a company at 30 June 2005 is as follows:

$m

Ordinary share capital 100

Share premium account 40

Retained earnings 60

10% Loan notes 40

The company’s income statement for the year ended 30 June 2005 showed:

$m

Operating profit 44

Loan note interest (4)

___

Profit for year 40

____

What is the company’s return on capital employed?

A 40/240 = 162/3 per cent

B 40/100 = 40 per cent

C 44/240 = 181/3 per cent

D 44/200 = 22 per cent

正确答案：C

4 The Better Agriculture Group (BAG), which has a divisional structure, produces a range of products for the farming

industry. Divisions B and C are two of its divisions. Division B sells a fertiliser product (BF) to customers external to

BAG. Division C produces a chemical (CC) which it could transfer to Division B for use in the manufacture of its

product BF. However, Division C could also sell some of its output of chemical CC to external customers of BAG.

An independent external supplier to The Better Agriculture Group has offered to supply Division B with a chemical

which is equivalent to component CC. The independent supplier has a maximum spare capacity of 60,000 kilograms

of the chemical which it is willing to make available (in total or in part) to Division B at a special price of $55 per

kilogram.

Forecast information for the forthcoming period is as follows:

Division B:

Production and sales of 360,000 litres of BF at a selling price of $120 per litre.

Variable conversion costs of BF will amount to $15 per litre.

Fixed costs are estimated at $18,000,000.

Chemical (CC) is used at the rate of 1 kilogram of CC per 4 litres of product BF.

Division C:

Total production capacity of 100,000 kilograms of chemical CC.

Variable costs will be $50 per kilogram of CC.

Fixed costs are estimated at $2,000,000.

Market research suggests that external customers of BAG are willing to take up sales of 40,000 kilograms of CC at a

price of $105 per kilogram. The remaining 60,000 kilograms of CC could be transferred to Division B for use in

product BF. Currently no other market external to BAG is available for the 60,000 kilograms of CC.

Required:

(a) (i) State the price/prices per kilogram at which Division C should offer to transfer chemical CC to Division

B in order that the maximisation of BAG profit would occur if Division B management implement rational

sourcing decisions based on purely financial grounds.

Note: you should explain the basis on which Division B would make its decision using the information

available, incorporating details of all relevant calculations. (6 marks)

正确答案：
(a) (i) In order to facilitate BAG profit maximising decisions the following strategy should apply:
Division C should offer to transfer chemical CC to Division B at marginal cost plus opportunity cost. This would apply
as follows:
– 40,000 kilograms of CC at $105 per kilogram since this is the price that could be achieved from sales to external
customers of BAG.
– 60,000 kilograms of CC at marginal cost of $50 per kilogram since no alternative opportunity exists.
Division B has a sales forecast of 360,000 litres of product BF. This will require 360,000/4 = 90,000 kilograms of
chemical CC input.
Based on the pricing by Division C indicated above, Division B would choose to purchase 60,000 kilograms of CC from
Division C at $50 per kilogram, since this is less than the $55 per kilogram quoted by the independent supplier.
Division B would purchase its remaining requirement for 30,000 kilograms of CC from the independent supplier at $55
per kilogram since this is less than the $105 per kilogram at which Division C would offer to transfer its remaining output
– given that it can sell the residual output to external customers of BAG.

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