USCPA考试成绩有效期多长你了解了吗？

发布时间：2021-04-17

很多考生在参加完USCPA考试之后最为关心的问题，莫过于USCPA考试成绩有效期多长?应该怎么查?接下来就和51题库考试学习网一起去了解下相关内容吧!

一、USCPA考试成绩有效期：

USCPA考试每门科目成绩的有效期为18个月，不过这是针对并未完全通过四科目考试的考生而言的，当全科通过之后，理论上来说USCPA考试成绩永久有效，也就是说，大家可以不用担心成绩过期的问题。

二、USCPA考试成绩查询入口：

(1)除加州外，在美国报考州参加USCPA考试的考生需登录NASBA网站查询成绩;

(2)需要注意的是，如果报考的是加州，查成绩需要登录加州的个人账户才能查询。查询网址为：https://www.cba.ca.gov/cbt_public

友情提示：

1. 对于大部分考生，USCPA协会在考生们参加考试后24小时内从Prometric收到考生们的考试文件，因为BEC写作部分的评分需要一些时间，所以参加BEC考试的考生们可能会在预定公布日期的一周后收到成绩.在这里也想提醒各位参加BEC考试的考生，收不到成绩不要焦虑，一定要耐心等待;

2. 一般情况AICPA考试成绩都会在指定日期发布，但是不能保证一定是在指定日期公布;

3. USCPA考试成绩公布可能会因为各种因素而延迟，如果发现自己的成绩还未公布可以发邮件至NASBA询问：cpaexam@nasba.org。

三、USCPA成绩查询流程：

1、电脑端成绩查询流程：

第一步：进入中注协官方网站，登录网上报名系统，点击右侧“成绩查询”按钮;

第二步：考生登录，输入姓名、身份证号、密码;

第三步：登录成功后点击“成绩查询”按钮。

2、移动端成绩查询流程：

第一步：进入中注协微信公众号，点击“公众服务”，再点击“CPA考试成绩查询”;

第二步：点击右下“我的”，进去登录界面;

第三步：考生登录，输入姓名、身份证号、密码;

第四步：点击下方“成绩”按钮，进入到成绩查询界面，可查询当年成绩、历年成绩、复核结果。

以上就是51题库考试学习网给大家分享的全部内容，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带来最新、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。

(b) (i) State the condition that would need to be satisfied for the exercise of Paul’s share options in Memphis

plc to be exempt from income tax and the tax implications if this condition is not satisfied.

(2 marks)

正确答案：
(b) (i) Paul has options in an HMRC approved share scheme. Under such schemes, no tax liabilities arise either on the grant
or exercise of the option. The excess of the proceeds over the price paid for the shares (the exercise price) is charged to
capital gains tax on their disposal.
However, in order to secure this treatment, one of the conditions to be satisfied is that the options cannot be exercised
within three years of the date of grant. If Paul were to exercise his options now (i.e. before the third anniversary of the
grant), the exercise would instead be treated as an unapproved exercise. At that date, income tax would be charged on
the difference between the market value of the shares on exercise and the price paid to exercise the option.

(b) On 31 May 2007, Leigh purchased property, plant and equipment for $4 million. The supplier has agreed to

accept payment for the property, plant and equipment either in cash or in shares. The supplier can either choose

1·5 million shares of the company to be issued in six months time or to receive a cash payment in three months

time equivalent to the market value of 1·3 million shares. It is estimated that the share price will be $3·50 in

three months time and $4 in six months time.

Additionally, at 31 May 2007, one of the directors recently appointed to the board has been granted the right to

choose either 50,000 shares of Leigh or receive a cash payment equal to the current value of 40,000 shares at

the settlement date. This right has been granted because of the performance of the director during the year and

is unconditional at 31 May 2007. The settlement date is 1 July 2008 and the company estimates the fair value

of the share alternative is $2·50 per share at 31 May 2007. The share price of Leigh at 31 May 2007 is $3 per

share, and if the director chooses the share alternative, they must be kept for a period of four years. (9 marks)

Required:

Discuss with suitable computations how the above share based transactions should be accounted for in the

financial statements of Leigh for the year ended 31 May 2007.

正确答案：

(b) Transactions that allow choice of settlement are accounted for as cash-settled to the extent that the entity has incurred a
liability (IFRS2 para 34). The share based transaction is treated as the issuance of a compound financial instrument. IFRS2
applies similar measurement principles to determine the value of the constituent parts of a compound instrument as that
required by IAS32 ‘Financial Instruments: Disclosure and Presentation’. The purchase of the property, plant and equipment
(PPE) and the grant to the director, both fall under this section of IFRS2 as the supplier and the director have a choice of
settlement. The fair value of the goods can be measured directly as regards the purchase of the PPE and therefore this fact
determines that the transaction is treated in a certain way. In the case of the director, the fair value of the service rendered
will be determined by the fair value of the equity instruments given and IFRS2 says that this type of share based transaction
should be dealt with in a certain way. Under IFRS2, if the fair value of the goods or services received can be measured directly
and easily then the equity element is determined by taking the fair value of the goods or services less the fair value of the
debt element of this instrument. The debt element is essentially the cash payment that will occur. If the fair value of the goods
or services is measured by reference to the fair value of the equity instruments given then the whole of the compound
instrument should be fair valued. The equity element becomes the difference between the fair value of the equity instruments
granted less the fair value of the debt component. It should take into account the fact that the counterparty must forfeit its
right to receive cash in order to receive the equity instrument.
When Leigh received the property, plant and equipment it should have recorded a liability of $4 million and an increase in
equity of $0·55 million being the difference between the value of the property, plant and equipment and the fair value of theliability. The fair value of the liability is the cash payment of $3·50 x 1·3 million shares, i.e. $4·55 million.
The accounting entry would be:

5 The directors of Blaina Packaging Co (BPC), a well-established manufacturer of cardboard boxes, are currently

considering whether to enter the cardboard tube market. Cardboard tubes are purchased by customers whose

products are wound around tubes of various sizes ranging from large tubes on which carpets are wound, to small

tubes around which films and paper products are wound. The cardboard tubes are usually purchased in very large

quantities by customers. On average, the cardboard tubes comprise between 1% and 2% of the total cost of the

customers’ finished product.

The directors have gathered the following information:

(1) The cardboard tubes are manufactured on machines which vary in size and speed. The lowest cost machine is

priced at $30,000 and requires only one operative for its operation. A one-day training course is required in order

that an unskilled person can then operate such a machine in an efficient and effective manner.

(2) The cardboard tubes are made from specially formulated paper which, at times during recent years, has been in

short supply.

(3) At present, four major manufacturers of cardboard tubes have an aggregate market share of 80%. The current

market leader has a 26% market share. The market shares of the other three major manufacturers, one of which

is JOL Co, are equal in size. The product ranges offered by the four major manufacturers are similar in terms of

size and quality. The market has grown by 2% per annum during recent years.

(4) A recent report on the activities of a foreign-based multinational company revealed that consideration was being

given to expanding operations in their packaging division overseas. The division possesses large-scale automated

machinery for the manufacture of cardboard tubes of any size.

(5) Another company, Plastic Tubes Co (PTC) produces a narrow, but increasing, range of plastic tubes which are

capable of housing small products such as film and paper-based products. At present, these tubes are on average

30% more expensive than the equivalent sized cardboard tubes sold in the marketplace.

Required:

(a) Using Porter’s five forces model, assess the attractiveness of the option to enter the market for cardboard

tubes as a performance improvement strategy for BPC. (10 marks)

正确答案：
(a) In order to assess the attractiveness of the option to enter the market for spirally-wound paper tubes, the directors of BPC
could make use of Michael Porter’s ‘five forces model’.
In applying this model to the given scenario one might conclude that the relatively low cost of the machine together with the
fact that an unskilled person would only require one day’s training in order to be able to operate a machine, constitute
relatively low costs of entry to the market. Therefore one might reasonably conclude that the threat of new entrants might be
high. This is especially the case where the market is highly fragmented.
The fact that products are usually purchased in very large quantities by customers together with the fact that there is little real
difference between the products of alternative suppliers suggests that customer (buyer) power might well be very high. The
fact that the paper tubes on average only comprise between 1% and 2% of the total cost of the purchaser’s finished product
also suggests that buyer power may well be very high.
The threat from suppliers could be high due to the fact that the specially formulated paper from which the tubes are made is
sometimes in short supply. Hence suppliers might increase their prices with consequential diminution in gross margin of the
firms in the marketplace.
The threat from competitive rivals will be strong as the four major players in the market are of similar size and that the market
is a slow growing market. The market leader currently has 26% of the market and the three nearest competitors hold
approximately 18% of the market.
The fact that Plastic Tubes Co (PTC) produces a narrow range of plastic tubes constitutes a threat from a substitute product.
This threat will increase if the product range of PTC is extended and the price of plastic tubes is reduced.
The fact that a foreign-based multinational company is considering entering this market represents a significant threat from a
potential new entrant as it would appear that the multinational company might well be able to derive economies of scale from
large scale automated machinery and has manufacturing flexibility.
Low capital barriers to entry might appeal to BPC but they would also appeal to other potential entrants. The low growth
market, the ease of entry, the existence of established competitors, a credible threat of backward vertical integration by
suppliers, the imminent entry by a multi-national, a struggling established competitor and the difficulty of differentiating an
industrial commodity should call into question the potential of BPC to achieve any sort of competitive advantage. If BPC can
achieve the position of lowest cost producer within the industry then entry into the market might be a good move. In order
to assess whether this is possible BPC must consider any potential synergies that would exist between its cardboard business
and that of the tubes operation.
From the information available, the option to enter the market for cardboard tubes appears to be unattractive. The directors
of BPC should seek alternative performance improvement strategies.

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