广西考生注意!9月份ACCA考试报名条件公布了

发布时间：2021-05-07

有很多广西地区的小伙伴还不了解9月ACCA考试的报名条件，今天51题库考试学习网就给大家分享一下相关信息，一起来看看吧!

一、ACCA广西9月份考试报名条件

报考注册ACCA学员，需具备以下任意一个条件：

(1)教育部认可的高等院校在校生(本科在校)，顺利完成大一的课程考试，即可报名成为ACCA的正式学员。

(2)凡具有教育部承认的大专以上学历，即可报名成为ACCA的正式学员。

(3)未符合(1)、(2)项报名资格的申请者，也可以先申请参加FIA(Foundations in Accountancy)基础财务资格考试。在完成基础商业会计(FAB)、基础管理会计(FMA)、基础财务会计(FFA)3门课程后，并完成ACCA基础职业模块，就可获得ACCA商业会计师资格证书(Diploma in Accounting and Business)，获得资格证书后可豁免ACCAF1-F3三门课程的考试，直接进入技能课程的考试。

二、广西9月份ACCA考试成绩如何查询?

1、手机短信和电子邮件(e-mail)通知

考生可在myACCA内选择通过email接收考试成绩。然后预留的手机号和注册邮箱地址内，会收到短信或电子邮件的成绩单。

2、在线查询

所有在ACCA全球网站上登记的考生都可在线查看自己的考试成绩。具体查询流程如下：

①进入ACCA官网：http://www.accaglobal.com/hk/en.html(请复制链接到电脑端浏览器打开)，点击右上角My ACCA进行登录;

②输入账号、密码，登录后跳至主页面，点击Exam status&Results;

③选择View your status report：进入后就可以查看自己的所有科目的考试通过情况了。

三、广西9月份ACCA考试规则

1、申请参加ACCA考试，必须先注册成为ACCA学员。

2、学员必须按考试大纲设置的先后顺序报考，即知识课程，技术课程，核心课程和选修课程。

3、2021年ACCA考试全面实行机考，ACCA各科目都是英文考试。

4、基础阶段的知识课程考试时间为两小时，技能课程考试时间为三小时;专业阶段SBL课程考试时间为四小时，其他课程考试时间为三小时十五分钟。及格成绩为50分(百分制)。从2016年起，ACCA实行4个考季，学员可任意选择3、6、9、12月考季在当地考点进行考试。学员每年最多可报考8门。

ACCA考试虽然考试科目多，难度大， 但只要坚持下去相信都是可以考过的，希望报考的小伙伴都能顺利通过考试，取得好成绩。

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) Assess the extent to which social responsibility issues could and should affect his decision to move into the

new product area. (8 marks)

正确答案：
(b) Recent corporate scandals have increased the critical awareness of the need for business to operate ethically and in a socially
responsible way. This is seen largely in the context of large firms and their governance but as the Concrete Solutions scenario
shows small owner-managed firms are not immune from taking difficult decisions that have differing and significant impacts
on the firm’s stakeholders and their expectations. Johnson, Scholes and Whittington see corporate social responsibility as
‘concerned with the ways in which an organisation exceeds the minimum obligation to stakeholders specified through
regulation and corporate governance’. They argue it is useful to distinguish between contractual stakeholders including
customers, suppliers and employees, who have a legal relationship with an organisation and community stakeholders – such
as local communities – who do not have the same degree of legal protection as the first group. Clyde’s local community and
its representatives will face a dilemma – jobs v pollution – not an easy choice! Clearly there will be considerable negotiation
between the key stakeholders and Clyde as the owner/manager should act ethically and with integrity in reaching a decisionhaving profound effects for all parties concerned.

(c) Outline the problems with references. (7 marks)

(15 marks)

正确答案：
Part (c)
There can be significant problems with references, these include the fact that most referees are well known to the applicant and
hesitate to say anything critical. However, the more skilful reference reader learns to look for what is conspicuous by omission
although there is always the risk that the writer merely forgot.
Often there are glowing tributes designed to aid the candidate on their way and some can be too ambiguous to be useful.
It is also important to note that references are poor predictors of future performance, are time consuming for the referee and the
subsequent reader. A particular problem is that employers who want to rid themselves of unsatisfactory employees could write an
enthusiastic reference, or at best one which leaves a lot unsaid.
However, care should be taken when providing references. Potentially, there can be legal consequences if a reference is misleading
or misrepresents the person for whom the reference is provided.
In addition, problems can arise when references are sought too early in the recruitment process and therefore breach confidentiality.

Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:

The selling price of the car was $25,300. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.

What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?

A.$23,105

B.$23,000

C.$20,909

D.$24,150

正确答案：D

At 31 March 2015, the deferred consideration of $12,650 would need to be discounted by 10% for one year to $11,500 (effectively deferring a finance cost of $1,150). The total amount credited to profit or loss would be $24,150 (12,650 + 11,500).

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