2018年四川ACCA12月考期成绩查询时间2019年1月16日

发布时间：2019-01-05

已经参加完2018年12月ACCA考试的同学不要着急，你的考试成绩将于2019年1月16日（星期三）左右公布，届时大家可根据以下三种方式查询到你的考试结果。

ACCA成绩查询方式：

一、邮寄

关于考试成绩的唯一官方的正式的通知。每次考试的两个半月后由ACCA总部发出，您收到邮件的时间决定于邮局的工作速度。

二、假如你并没有等待的耐心，你想更加快速地查看自己的成绩，那么你还可以通过电子邮件来接受你的考试成绩。具体方法为：登录myACCA，并选择通过email接收考试成绩。

另外，你还可以在线查看自己的考试成绩。

具体查询方法：

1.进入ACCA官网点击右上角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。

以上就是查询2018年12月ACCA考试成绩公布的具体时间及查分方法。

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。

(c) Briefly describe three advantages to Bailey’s of counselling. (3 marks)

正确答案：
(c) For Bailey’s the advantages of counselling as a means of understanding and addressing the problems are that it provides a confidential service to the employee to discuss problems away from and not involving management or supervision. There is no obvious human resources policy at Bailey’s and counselling provides an opportunity to develop an appropriate policy from understanding individual problems.
This in turn will demonstrate organisational commitment to the employees that has been lacking in the past at Bailey’s and begin the process of better performance and increase in commitment.
At another level, counselling can provide a link to other external agencies to assist with personal problems that may be deemed too specific for resolution within Bailey’s.

(c) Risk committee members can be either executive or non-executive.

Required:

(i) Distinguish between executive and non-executive directors. (2 marks)

正确答案：
(c) Risk committee members can be either executive on non-executive.
(i) Distinguish between executive and non-executive directors
Executive directors are full time members of staff, have management positions in the organisation, are part of the
executive structure and typically have industry or activity-relevant knowledge or expertise, which is the basis of their
value to the organisation.
Non-executive directors are engaged part time by the organisation, bring relevant independent, external input and
scrutiny to the board, and typically occupy positions in the committee structure.

20 IAS 2 Inventories defines the extent to which overheads are included in the cost of inventories of finished goods.

Which of the following statements about the IAS 2 requirements in this area are correct?

1 Finished goods inventories may be valued on the basis of labour and materials cost only, without including overheads.

2 Carriage inwards, but not carriage outwards, should be included in overheads when valuing inventories of finished goods.

3 Factory management costs should be included in fixed overheads allocated to inventories of finished goods.

A All three statements are correct

B 1 and 2 only

C 1 and 3 only

D 2 and 3 only

正确答案：D

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