【考后须知】2020年江西ACCA考试成绩查询时间

发布时间：2020-10-19

好消息，好消息！根据2020年9月ACCA考试考务工作的安排通知，得知2020年9月ACCA考试成绩查询入口开通了。现将有关成绩查询的相关事项分享如下，一起来看看吧。

2020年9月ACCA考试成绩已公布，考生现在登录ACCA官网即可查询。

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；

ACCA成绩查询结果显示：

到ACCA全球官方网站http://www.accaglobal.com/hk/en.html；点击Myacca登陆，点左面框架里的“EXAMS”进入页面，中间有一段：

EXAM STATUS REPORT Your status report provides details of the ACCA exams you have already passed and those you have still to complete EXAM STATUS REPORT Your status report provides details of the ACCA exams you have already passed and those you have still to complete View your status report——这个是超级链接，点击进入就可以查看学员全部的考试分数记录。

9月ACCA考试成绩常见问题：

1、ACCA成绩有效期

ACCA 应用知识和技能课程阶段的成绩永久有效，但战略阶段课程成绩仅7年内有效。即：从学员通过战略阶段的第一门科目开始，7年内需完成战略阶段所要求的所有科目，否则从第8年开始第1年所考过的战略阶段科目成绩将会被视为过期作废。

此政策实行滚动式废除，也就是说不会在第8年时把之前7年所有考过的P阶段科目成绩都废除，只会废除第1年考过的战略阶段科目成绩，第9年会废除前2年所通过的战略阶段科目成绩，以此类推。

2、何时申请成绩复议，具体步骤

学员须在考试成绩发布日后的15个工作日内提出复议申请，具体申请的步骤为：

(1)：登录进入Myacca；

(2)：点击“Exam Status and Results”里面有“Administrative Review”；

(3)：填写和提交表格即可。

一旦成绩有误，那么学员会在下次报考截止日期前收到改正后的考试成绩。

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！

以上就是今日51题库考试学习网分享的全部内容，参加9月ACCA考试的小伙伴可以趁着今日空闲时间查询成绩，预祝大家都能顺利通过取得满意的成绩，如需了解更多ACCA考试的相关内容，记得关注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。

The following information is relevant for questions 9 and 10

A company’s draft financial statements for 2005 showed a profit of $630,000. However, the trial balance did not agree,

and a suspense account appeared in the company’s draft balance sheet.

Subsequent checking revealed the following errors:

(1) The cost of an item of plant $48,000 had been entered in the cash book and in the plant account as $4,800.

Depreciation at the rate of 10% per year ($480) had been charged.

(2) Bank charges of $440 appeared in the bank statement in December 2005 but had not been entered in the

company’s records.

(3) One of the directors of the company paid $800 due to a supplier in the company’s payables ledger by a personal

cheque. The bookkeeper recorded a debit in the supplier’s ledger account but did not complete the double entry

for the transaction. (The company does not maintain a payables ledger control account).

(4) The payments side of the cash book had been understated by $10,000.

9 Which of the above items would require an entry to the suspense account in correcting them?

A All four items

B 3 and 4 only

C 2 and 3 only

D 1, 2 and 4 only

正确答案：B

(iii) Identify and discuss an alternative strategy that may assist in improving the performance of CTC with

effect from 1 May 2009 (where only the products in (a) and (b) above are available for manufacture).

(4 marks)

正确答案：
(iii) If no new products are available then CTC must look to boost revenues obtained from its existing product portolio whilst
seeking to reduce product specific fixed overheads and the company’s other fixed overheads. In order to do this attention
should be focused on the marketing activities currently undertaken.
CTC should consider selling all of its products in ‘multi product’ packages as it might well be the case that the increased
contribution achieved from increased sales volumes would outweigh the diminution in contribution arising from
reductions in the selling price per unit of each product.
CTC could also apply target costing principles in order to reduce costs and thereby increase the margins on each of its
products. Value analysis should be undertaken in order to evaluate the value-added features of each product. For
example, the use of non-combustible materials in manufacture would be a valued added feature of such products
whereas the use of pins and metal fastenings which are potentially harmful to children would obviously not comprise
value added features. CTC should focus on delivering ‘value’ to the customer and in attempting to do so should seek to
identify all non-value activities in order that they may be eliminated and hence margins improved.

2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to its

clients as well as to other divisions within the group. Consultants always work in teams of two on every consulting

day. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. The

total cost per consulting day has been estimated as being 80% variable and 20% fixed.

The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services of

two teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested that

she meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division has

responded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge the

HR division ￡750 per consulting day.

The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which would

reduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internal

consultations.

Required:

(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provide

consulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Group

is maximised in each of the following situations:

(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period in

providing consulting services to external clients, i.e. there is no spare capacity.

(ii) There is one team of consultants who, being free from other commitments, would be available to

undertake the provision of services to the HR division during the required 48-week period. All other

teams of consultants would be 100% utilised in providing consulting services to external clients.

(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultants

during the required 48-week period.

(12 marks)

正确答案：
(a) (i) The transfer price of ￡750 proposed by the IT division is based on cost plus 150% from which it can be deduced that
the total cost of a consulting day is (100/250) x ￡750 = ￡300. This comprises ￡240 (80%) variable cost and ￡60
(20%) fixed cost. In this instance the transfer price should be set at marginal costs plus opportunity cost. It is assumed
in this situation that transferring internally would result in the IT division having a lost contribution of ￡750 – ￡240 =
￡510 per consulting day. The marginal cost of the transfer of services to the HR division is ￡190 (￡240 external variable
costs less ￡50 saving due to use of internal video-conferencing equipment). Adding the opportunity cost of ￡510 gives
a transfer price of ￡700 per consulting day. This is equivalent to using market price as a basis for transfer pricing where
the transfer price is set at the external market price (￡750) less any costs avoided (￡50) by transferring internally.
(ii) There is in effect no external market available for one of the required pairs of consultants within the IT division and
therefore opportunity cost will not apply and transfers should be made at the variable cost per consulting day of ￡190.
The other pair of consultants, who would otherwise be 100% utilised in providing consulting services to external clients,
should be charged at a rate of ￡700 per day which represents marginal cost plus opportunity cost.
(iii) The lost contribution from the major client amounts to ￡264,000/(2 x 240) = ￡550 less variable costs of ￡240 =
￡310 per consulting day. Thus, in this instance the transfer price should be the contribution foregone of ￡310 plus
internal variable costs of ￡190 making a total of ￡500 per consulting day.

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