点击查看：2020年贵州省9月ACCA考试成绩查询时间

发布时间：2020-09-05

参加2020年9月ACCA考试的小伙伴注意啦，考试成绩公布日期已经出来了，大家可以先来了解一下，51题库考试学习网为大家带来了贵州省ACCA考试成绩查询的相关内容，让我们一起来看看吧！

2020年9月ACCA考试成绩公布日期：2020年10月12日。

ACCA考试成绩查询方式一共有三种，分别是：手机短信通知、邮件通知、在线查询。

（一）手机短信通知

（二）邮件通知

ACCA官方会根据所有考生的预留手机号和注册邮箱地址，通过短信和电子邮件的形式将成绩单发送给各位考生。不过，要实现这一功能，需要学员自行登录My ACCA账户中，设置由邮件或短信通知成绩这一选项。

（三）在线查询

1. 进入ACCA官网http://www.accaglobal.com/hk/en.html 点击右上角My ACCA进行登录；

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

3. 跳转页面后选择View your status report；

4. 进入之后，就可以查询自己所报科目的成绩详情了。

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，您可以要求查卷：

1.您参加了考试，并提交了答卷，却说您缺席考试；

2.您缺席考试，却收到考试成绩；

3.您对自己的考试成绩有所怀疑。

您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，您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！

以上就是今天分享的全部内容了，各位小伙伴根据自己的情况进行查阅，希望本文对各位有所帮助，预祝各位取得满意的成绩，如需了解更多相关内容，请关注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。

(b) Distinguish between strategic and operational risks, and explain why the secrecy option would be a source

of strategic risk. (10 marks)

正确答案：
(b) Strategic and operational risks
Strategic risks
These arise from the overall strategic positioning of the company in its environment. Some strategic positions give rise to
greater risk exposures than others. Because strategic issues typically affect the whole of an organisation and not just one or
more of its parts, strategic risks can potentially concern very high stakes – they can have very high hazards and high returns.
Because of this, they are managed at board level in an organisation and form. a key part of strategic management.
Operational risks
Operational risks refer to potential losses arising from the normal business operations. Accordingly, they affect the day-to-day
running of operations and business systems in contrast to strategic risks that arise from the organisation’s strategic positioning.
Operational risks are managed at risk management level (not necessarily board level) and can be managed and mitigated by
internal control systems.
The secrecy option would be a strategic risk for the following reasons.
It would radically change the environment that SHC is in by reducing competition. This would radically change SHC’s strategic
fit with its competitive environment. In particular, it would change its ‘five forces’ positioning which would change its risk
profile.
It would involve the largest investment programme in the company’s history with new debt substantially changing the
company’s financial structure and making it more vulnerable to short term liquidity problems and monetary pressure (interest
rates).
It would change the way that stakeholders view SHC, for better or worse. It is a ‘crisis issue’, certain to polarise opinion either
way.
It will change the economics of the industry thereby radically affecting future cost, revenue and profit forecasts.
There may be retaliatory behaviour by SHC’s close competitor on 25% of the market.
[Tutorial note: similar reasons if relevant and well argued will attract marks]

4 In addition to the application form. and interview, references provide further confidential information about the

prospective employee.

Required:

(a) Define the purpose of a reference. (3 marks)

正确答案：
4 Overview:
References are used by most employers as a key part of their selection process, but mainly to verify facts about the candidate rather
than as an aid to decision making. The reference check is usually the last stage in the selection process and referees should be
contacted only after permission has been given by the applicant. Good referees are almost certain to know more about the
applicant than the selector and it would be foolish not to seek their advice or treat the reference check as a mere formality.
Part (a)
References provide further confidential information about the prospective employee. This may be of varying value, as the reliability
of all but the most factual information must be in question.
The purpose of a reference is to obtain straightforward factual information confirming the nature of the applicant’s previous job(s),
the period of employment, current pay and the circumstances for wishing to leave the present employment and to seek opinions
about the applicant’s personality and other attributes. However, allowance must be made for prejudice and charity.

(c) Explain what ‘fiduciary responsibility’ means and construct the case for broadening the football club board’s

fiduciary responsibility in this case. (7 marks)

正确答案：
(c) Fiduciary responsibility
Definition of ‘fiduciary responsibility’
A fiduciary responsibility is a duty of trust and care towards one or more constituencies. It describes direction of accountability
in that one party has a fiduciary duty to another. In terms of the case, the question refers to whose interests the directors of
the football club should act in. Traditionally, the fiduciary duty of directors in public companies is to act in the economic
interests of shareholders who invest in the company but are unable to manage the company directly. The case raises a number
of issues concerning broadening the fiduciary duties of the directors of the football club with regard to the building of the new
stadium, to other stakeholder groups.
The case for extending fiduciary responsibility
Although the primary fiduciary duty of directors in large public companies will be to shareholders, directors in businesses such
as the football club described in the case may have good reason to broaden their views on fiduciary responsibility. This would
involve taking into account, and acting in the interests of, the local wildlife centre, the residents, the school, the local
government authority and the fans. The stakeholders in the case are not in agreement on the outcome for the new stadium
and the club will need to privilege some stakeholders over others, which is a common situation whenever a proposal involving
multiple impacts is considered. The specific arguments for broadening the fiduciary duties in this case include the following:
Such an acceptance of claims made on the football club would clearly demonstrate that the club values the community of
which it considers itself a part.
It would help to maintain and manage its local reputation, which is important in progressing the stadium project.
To broaden the fiduciary responsibility in this case would be to an important part of the risk management strategy, especially
with regard to risks that could arise from the actions of local stakeholders.
It could be argued that there is a moral case for all organisations to include other stakeholders’ claims in their strategies as it
enfranchises and captures the views of those affected by an organisation’s policies and actions.

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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