2020年湖北省ACCA考试准考证打印时间考前两周
发布时间:2020-09-04
湖北省的小伙伴请注意了!2020年12月份的ACCA考试时间已经确定了,那么,大家知道ACCA考试的准考证打印时间是在什么时候吗?51题库考试学习网为大家带来了考试相关内容,让我们一起来看看吧!
2020年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。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。
2020年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后输入自己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。
请仔细阅读准考证上EXAMINATION REGULATIONS和EXAMINATION GUIDELINES,务必严格遵守。
考试注意事项:
1.要明确考试的具体时间和地点。尽量提前(至少半小时)到达考场,以避免出现意外时(如临时更换考试教室)造成的紧张。尤其对于首次参加考试或在不熟悉城市参加考试的学员,在考试之前务必将考点具体位置落实。
2.带齐考试所需文具(铅笔若干支,其中一支用于涂圈;墨水笔;直尺;橡皮;计算器(不允许带有编程功能的)等)及证件(学员注册卡或身份证)。
3.选题。进入考场后,要确认封面上的答题要求。通读试题,一般应在5分钟内确定题目。确定后别忘了在答卷的封面上标明所选的题目编号。选题时主要看最后问的问题,看是否是自己比较熟悉的内容。 一般选择问题长的题,因为这些题目信息提示多,不容易跑题。尽量选择小题多的题,因为答对每一步都会得分,根据自己专长选择以计算为主还是以论述为主的题目。论述题对分析的深度和广度要求较高,不易答全,但答题时间容易控制,阅读时可以在试题上做标记,但不要在上面答题,切忌一道题答到一半,再换题的情况。
4.开始考试后,合理分配考试时间。留出读题和最后浏览试卷的时间。考试过程中注意时间,不要在某一题上超时。每一道题的所有部分都尽力回答,因为每一个小点都可能给分。
5.切忌紧张。如果在某一题陷入困境,可以先做下面的题目。等再回去做时,思路可能会开阔起来。
6.答题。充分简洁地说明自己的观点,尽量把每一个观点都列上,但不要花太多时间阐述。 要做到卷面整洁、格式明了、重点突出、逻辑清晰。要点之间留一些空间以利于补充,重要部分可以用下划线。在答题纸上注明考题编号,不必重复写出问题。 尽量按照Revision的Past Paper的标准答案格式和步骤答题,尽量在有限的时间里答完所有题目。重要的计算过程要求列出公式,计算过程和公式都能得分,计算过程要列写清楚。答卷纸不够时,可以提前向监考老师索要。
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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。
3 The ‘person specification’ is derived from the job description.
Required:
(a) Explain what is meant by the terms:
(i) ‘person specification’; (4 marks)
3 Overview:
A traditional job description can only list or outline the tangible elements of a job. As work becomes more challenging, more
information is required about the skills needed to perform. that job. A person specification is of greater value in the professional
sector, where it is inappropriate to assume repetition and where there is a greater degree of discretion in performing the task.
Part (a):
(i) A person specification - also referred to as a personnel specification – provides the organisation with a profile of the kind of
person that would match the needs of the post. It sets out in written detail the education, qualifications, training, experience,
personal attributes and competencies a post holder must possess to perform. the task to the satisfaction of the organisation.
It describes the person needed to fulfil the task.
(ii) The answers to any questions that the potential investors may raise in connection with the maximum
possible investment, borrowing to finance the subscription and the implications of selling the shares.
(7 marks)
Note: you should assume that Vostok Ltd and its trade qualify for the purposes of the enterprise investment
scheme and you are not required to list the conditions that need to be satisfied by the company, its
shares or its business activities.
(ii) Answers to questions from potential investors
Maximum investment
– For the relief to be available, a shareholder (together with spouse and children) cannot own more than 30% of the
company. Accordingly, the maximum investment by a single subscriber will be £315,000 (15,000 x £21).
Borrowing to finance the purchase
– There would normally be tax relief for the interest paid on a loan taken out to acquire shares in a close company
such as Vostok Ltd. However, this relief is not available when the shares qualify for relief under the enterprise
investment scheme.
Implications of a subscriber selling the shares in Vostok Ltd
– The income tax relief will be withdrawn if the shares in Vostok Ltd are sold within three years of subscription.
– Any profit arising on the sale of the shares in Vostok Ltd on which income tax relief has been given will be exempt
from capital gains tax provided the shares have been held for three years.
– Any capital loss arising on the sale of the shares will be allowable regardless of how long the shares have been
held. However, the loss will be reduced by the amount of income tax relief obtained in respect of the investment.
The loss may be used to reduce the investor’s taxable income, and hence his income tax liability, for the tax year
of loss and/or the preceding tax year.
– Any gain deferred at the time of subscription will become chargeable in the year in which the shares in Vostok Ltd
are sold.
(b) Wallace Co; and (5 marks)
(b) Wallace Co
Being the audit manager, Valerie Hobson is clearly in a position to influence the outcome of the audit. She appears to have
entered into a private commercial transaction with her client. IFAC’s Code of Ethics for Professional Accountants does not
prohibit such commercial transactions so long as they are:
– In the normal course of business,
– At arm’s length, and
– The value is not material to either party.
In this case the transaction is in the normal course of business for the client. Rental of storage space is not the main business
of Wallace Co, but it appears that this type of transaction is quite common for the company. However the note on the invoice
indicates that a substantial discount has been offered and accepted, and so the transaction is not at arm’s length. The value
is not material to Wallace Co, but could represent a significant discount to normal commercial terms to the audit manager.
Goods and services can be received from an audit client, but only if the value is clearly insignificant.
A self-interest threat is clearly established. Valerie Hobson is benefiting financially from her position as audit manager. She
may compromise the audit approach – which has recently been planned – and furthermore she may compromise the audit
opinion to keep the client happy. She may also have other audit clients where bias could have occurred.
Action to be taken:
– The ethics partner will need to evaluate whether the value of the transaction and the discount received is ‘clearly
insignificant’.
– Her benefiting from a discount on services provided by Wallace Co, which was not disclosed, could result in disciplinary
action.
– Valerie should be removed from the audit immediately, and a new audit manager assigned to Wallace Co.
– The audit planning for year ended 31 May 2008 should be subject to independent review and amendments made where
necessary.
– The transaction should be disclosed to the audit committee of Wallace Co, or to those charged with governance.
– The ethics partner may wish to consider Valerie’s relationships with other audit clients for any evidence of transactions
or other indicators of potential bias.
(ii) the panel interview with more than one interviewer. (5 marks)
(ii) Panel interviews are often used for senior appointments and consist of two or more interviewers.
The advantages of such interviews are that they allow opinion and views to be shared amongst the panel. They provide a more complete and coherent approach, hence problems of bias inherent in face to face interviews can be reduced.
They may also be appropriate where an individual with specialist or technical skills has to support the interviewer in relation to assessing the technical competencies of the interviewee.The disadvantages are that panel interviews can be difficult to control, interviewers may deviate or ask irrelevant questions and they can be easily dominated by a strong personality who is able unduly to influence others. In addition,
such interviews can often result in disagreement amongst the panel members.
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