2021年9月ACCA准考证打印入口你清楚吗？

发布时间：2021-09-13

2021年9月ACCA准考证打印入口陆续开通，有很多考生不清楚到哪里打印准考证，准考证打印流程是什么？下面是51题库考试学习网为大家分享的详细内容，一起来看看吧。

一、2021年ACCA准考证打印入口

打印入口：

您可以登录myACCA ，在Documents and downloads里找到准考证。或者访问 https://www.accaglobal.com/gb/en/student/exam-entry-and-administration/exam-attendance-docket.html，登录账户并下载。

二、2021年ACCA准考证打印流程

三、2021年ACCA准考证打印常见问题

1、ACCA准考证打印时应该关注哪些内容？

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，大家一定要核对好自己各科目考试时间。

下载准考证后，请学员检查考试科目和地点是否与您的选择有出入，有问题则需要及时联系ACCA Connect，以免耽误考试。

2、ACCA准考证打印网址进不去怎么办？

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。

3、如果准考证不幸丢失怎么办？

大家在打印准考证时尽量留好备份，避免丢失造成不必要的麻烦。

4、准考证开放下载后，如果我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为您确认地址信息细节。如果您属于此情况，ACCA将给您发送电子邮件告知何时可以下载准考证，请学员注意查收相关邮件！

5、如果我考场地点信息尚未确定，准考证下载页面上会显示什么信息?

您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、如果我的准考证上的考试信息和报考系统上显示的不一样，应该以哪一个作准？

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，学员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。

如果您的考试信息在准考证公布后因任何原因发生变化，ACCA将通过电子邮件通知您，并提供更新后的考试信息。届时您需要重新下载新的准考证参加考试。

看到这里小伙伴们是否有所收获呢？希望51题库考试学习网为大家分享的内容能给大家带来帮助，后续也可以多关注51题库考试学习网，这里有更多的考试资讯。

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。

(ii) job enlargement; (5 marks)

正确答案：
(ii) Job enlargement is often referred to as ‘horizontal job enlargement’ and is aimed at widening the content of jobs by increasing the number of operations in which the job holder is involved and is another method by which employees at Bailey’s might become more involved. It reduces the level of repetition and dullness by providing a horizontal extension to activity, reducing monotony and boredom inherent in the operations at Bailey’s.

1 Alvaro Pelorus is 47 years old and married to Maria. The couple have two children, Vito and Sophie, aged 22 and

19 years respectively. Alvaro and Maria have lived in the country of Koruba since 1982. On 1 July 2005 the family

moved to the UK to be near Alvaro’s father, Ray, who was very ill. Alvaro and Maria are UK resident, but not ordinarily

resident in the tax years 2005/06 and 2006/07. They are both domiciled in the country of Koruba.

On 1 February 2007 Ray Pelorus died. He was UK domiciled, having lived in the UK for the whole of his life. For the

purposes of inheritance tax, his death estate consisted of UK assets, valued at ￡870,000 after deduction of all

available reliefs, and a house in the country of Pacifica valued at ￡94,000. The executors of Ray’s estate have paid

Pacifican inheritance tax of ￡1,800 and legal fees of ￡7,700 in respect of the sale of the Pacifican house. Ray left

the whole of his estate to Alvaro.

Ray had made two gifts during his lifetime:

(i) 1 May 2003: He gave Alvaro 95 acres of farm land situated in the UK. The market value of the land was

￡245,000, although its agricultural value was only ￡120,000. Ray had acquired the land on

1 January 1996 and granted an agricultural tenancy on that date. Alvaro continues to own the

land as at today’s date and it is still subject to the agricultural tenancy.

(ii) 1 August 2005: He gave Alvaro 6,000 shares valued at ￡183,000 in Pinger Ltd, a UK resident trading

company. Gift relief was claimed in respect of this gift. Ray had acquired 14,000 shares in

Pinger Ltd on 1 April 1997 for ￡54,600.

You may assume that Alvaro is a higher rate taxpayer for the tax years 2005/06 and 2006/07. In 2006/07 he made

the following disposals of assets:

(i) On 1 July 2006 he sold the 6,000 shares in Pinger Ltd for ￡228,000.

(ii) On 1 September 2006 he sold 2,350 shares in Lapis Inc, a company resident in Koruba, for ￡8,270. Alvaro

had purchased 5,500 shares in the company on 1 September 2002 for ￡25,950.

(iii) On 1 December 2006 he transferred shares with a market value of ￡74,000 in Quad plc, a UK quoted company,

to a UK resident discretionary trust for the benefit of Vito and Sophie. Alvaro had purchased these shares on

1 January 2006 for ￡59,500.

Alvaro has not made any other transfers of value for the purposes of UK inheritance tax. He owns the family house

in the UK as well as shares in UK and Koruban companies and commercial rental property in the country of Koruba.

Maria has not made any transfers of value for the purposes of UK inheritance tax. Her only significant asset is the

family home in the country of Koruba.

Alvaro and his family expect to return to their home in the country of Koruba in October 2007 once Ray’s affairs have

been settled. There is no double taxation agreement between the UK and Koruba.

Required:

(a) Calculate the inheritance tax (IHT) payable as a result of the death of Ray Pelorus. Explain the availability

or otherwise of agricultural property relief and business property relief on the two lifetime gifts made by Ray.

(8 marks)

正确答案：

 

Susan is aware of benchmarking as a useful input into performance measurement and strategic change.

(b) Assess the contribution benchmarking could make to improving the position of the Marlow Fashion Group

and any limitations to its usefulness. (8 marks)

正确答案：

(b) Benchmarking at Marlow Fashion will not be an easy exercise. Marlow Fashion has developed a distinctive way of reaching
its markets that means direct comparisons will be hard to make. Certainly, it can carry out historical benchmarking in
comparing how its own processes and activities have improved, or otherwise, over a relevant period of time. Unfortunately,
this is likely to simply confirm worsening performance. It can compare its own key operations against the ‘best in class’;
regardless of which industry the excellent performer comes from. It could and should have been carrying out competitive
benchmarking on the retail side of the business where information should be more easily available. There may be an
opportunity to benchmark itself against firms that have gone through a similar crisis and achieved a successful turnaround.

In terms of the advantages and disadvantages, the willingness of managers responsible for a key area of performance to
compare themselves against relevant external performance measures should make them take responsibility for any changes
necessary. In Marlow Fashion, the acceptance that things have to be done differently will be the first stage in the turnaround.
Getting managers face-to-face with the problems, accepting responsibility for change and recognising that the necessary
changes are ‘doable’ is an important stage in creating a willingness to change. The disadvantages are that every organisation
and situation is different and there is no one best way. Marlow Fashion thought it had discovered the best way and this created
an unwillingness to change. There is also the danger that you are solving today’s problems with yesterday’s solutions. A good
competitor will be trying to maintain its competitive advantage through constantly improving its processes. It also has a vested
interest in trying to prevent its improvements from being revealed to its competitors. Also, many of the ‘softer’ processes –
typically involving people – are difficult if not impossible to replicate in another organisation. These advantages are to do with
culture and leadership and not easily transferable to another organisation and the context in which it is operating.

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