2021年陕西ACCA考试成绩查询时间

发布时间：2021-04-07

陕西的考生们对于ACCA考试都准备得怎么样了?同时也很关心考完试之后什么时候公布考试分数，如何查询分数吧?51题库考试学习网在这里带陕西考生们一起来了解一下，希望帮助大家能在第一时间验收自己的学习成果。

2021年ACCA考试成绩公布时间：2021年4月12日，在此分享几点成绩查询后考生们比较关注的几点事项，以便大家查阅!

ACCA考试成绩合格标准：ACCA考试每科满分为100分，50分合格。ACCA考试不会控制一定的考试通过率，因此每门考试只要满足50分及以上即算作通过考试。

ACCA证书申请：

1、通过ACCA专业资格大纲13门课程的考试(其中9门根据学员的教育和专业背景可申请不同程度的免试);

2、完成职业道德与专业技能模块(EPSM);

3、至少三年的相关工作经验。

ACCA证书申请流程：

1、 符合会员的必要条件”3E”的准会员可以填写《ACCA会员申请表》。《ACCA会员申请表》可以直接登陆ACCA网站下载。对于暂时未满足会员的必要条件的准会员，可以在条件满足的任何时间向ACCA递交ACCA会员申请表;

2、 ACCA总部将对会员申请材料进行审核，完全符合条件者将被批准成为ACCA会员，并会收到ACCA英国总部颁发的ACCA会员证书。一般这个过程需要两个月的时间;成为会员约五年后，经申请和资格审查，可以成为资深会员(FCCA)。

3、 ACCA每年2月份和8月份会分别公布上一年12月份和本年6月份的考试成绩。每一个通过ACCA全部考试的学员随后会收到ACCA英国总部颁发的ACCA准会员证书，以确认学员成功通过所有考试。(一般收到时间是3月初和9月初)。

ACCA官方公布的以下情况下之一者，可以申请复议：

(1)参加了考试，并提交了答卷，却通知缺席考试;

(2)缺席考试，却收到考试成绩;

(3)对考试成绩有异议。

如果符合以上情况之一，ACCA学员必须在考试成绩发布日后的15个工作日内提出查卷申请。如果成绩有误，会在下次报考截止日期前收到改正后的成绩。

ACCA继续教育：为保持并更新专业知识和技能，ACCA要求所有会员必须每年参加累计不少于40学时的继续教育。

以上就是51题库考试学习网给大家分享的ACCA考试成绩查询时间的相关信息，希望能够帮到大家!后续请大家持续关注51题库考试学习网，51题库考试学习网将会为大家持续更新最新、最热的考试资讯!

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。

(c) Pinzon, a limited liability company and audit client, is threatening to sue your firm in respect of audit fees charged

for the year ended 31 December 2004. Pinzon is alleging that Bartolome billed the full rate on air fares for audit

staff when substantial discounts had been obtained by Bartolome. (4 marks)

Required:

Comment on the ethical and other professional issues raised by each of the above matters and their implications,

if any, for the continuation of each assignment.

NOTE: The mark allocation is shown against each of the three issues.

正确答案：
(c) Threatened legal action
Ethical and professional issues
■ An advocacy threat has arisen as Bartolome and Pinzon are in opposition concerning the fee note for the 2004 audit.
■ If Pinzon’s allegations are true this may cast serious doubt on the integrity of Bartolome. Pinzon should be advised to
take their claims first to ACCA’s Disciplinary Committee.
■ If Bartolome has indeed charged full air fares when substantial discounts had been obtained this could be due to:
– Bartolome incorrectly believing this to be an acceptable industry practice; or
– a billing error/oversight.
In either case Bartolome should issue a credit note, although this may be insufficient to make amends and salvage the
auditor-client relationship.
■ Bartolome may have legitimately claimed for full airfares if this was agreed in its contract (i.e. the terms of engagement)
with Pinzon.
Implications for continuation with assignment
Unless the threat of legal action is amicably resolved very quickly (which is perhaps unlikely) Pinzon and Bartolome are in
conflict. Bartolome cannot therefore be seen to be independent and so should tender their resignation as auditor for the year
ending 31 December 2005 (assuming they were re-appointed and have not already been removed from office).

4 (a) The purpose of ISA 510 ‘Initial Engagements – Opening Balances’ is to establish standards and provide guidance

regarding opening balances when the financial statements are audited for the first time or when the financial

statements for the prior period were audited by another auditor.

Required:

Explain the auditor’s reporting responsibilities that are specific to initial engagements. (5 marks)

正确答案：
4 JOHNSTON CO
(a) Reporting responsibilities specific to initial engagements
For initial audit engagements, the auditor should obtain sufficient appropriate audit evidence that:
■ the opening balances do not contain misstatements that materially affect the current period’s financial statements;
■ the prior period’s closing balances have been correctly brought forward to the current period (or, where appropriate, have
been restated); and
■ appropriate accounting policies are consistently applied or changes in accounting policies have been properly accounted
for (and adequately presented and disclosed).
If the auditor is unable to obtain sufficient appropriate audit evidence concerning opening balances there will be a limitation
on the scope of the audit. The auditor’s report should include:
■ a qualified (‘except for’) opinion;
■ a disclaimer of opinion; or
■ in those jurisdictions where it is permitted, an opinion which is:
– qualified (or disclaimed) regarding the results of operations (i.e. on the income statement); and
– unqualified regarding financial position (i.e. on the balance sheet).
If the effect of a misstatement in the opening balances is not properly accounted for and adequately presented and disclosed,
the auditor should express a qualified (‘except for’ disagreement) opinion or an adverse opinion, as appropriate.
If the current period’s accounting policies have not been consistently applied in relation to opening balances and if the change
has not been properly accounted for and adequately presented and disclosed, the auditor should similarly express
disagreement (‘except for’ or adverse opinion as appropriate).
However, if a modification regarding the prior period’s financial statements remains relevant and material to the current
period’s financial statements, the auditor should modify the current auditor’s report accordingly.

(iii) Explain the potential corporation tax (CT) implications of Tay Limited transferring work to Trent Limited,

and suggest how these can be minimised or eliminated. (3 marks)

正确答案：
(iii) Trading losses may not be carried forward where, within a period of three years there is both a change in the ownership
of a company and a major change in the nature or conduct of its trade. The transfer of work from Tay Limited to Trent
Limited is likely to constitute a major change in the nature or conduct of the latter’s trade. As a consequence, any tax
losses at the date of acquisition will be forfeited. Assuming losses were incurred uniformly in 2005, the tax losses at the
date of acquisition were ￡380,000 (300,000 + 2/3 x 120,000)). This is worth ￡114,000 assuming a corporation tax
rate of 30%.
Thus, Tay Limited should not consider transferring any trade to Trent Limited until after the third anniversary of the date
of the change of ownership i.e. not before 1 September 2008. As the trades are similar, there should be little problem
in transferring work from that date onwards.

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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