浙江省考生：2020年ACCA国际会计师几月份考试？

发布时间：2020-01-09

你是否因为自己错过2019年12月份的ACCA考试的报名时间而懊恼呢？自己呕心沥血准备几个月的考试就因为没有及时报名而前功尽弃了？那么，51题库考试学习网想告诉大家：好消息来啦！2020年ACCA国家会计师考试报名时间新鲜出炉啦~最近的一次考试就在两个月之后哟,有参加的同学可以开始备考啦！具体的时间如下所示： 

首先是报名的时间节点，目前2020年3月份ACCA考试提前报名的时间已于2019年11月11日结束了，而常规报名时间仍在继续，持续时间到2020年1月27日，没有报名的同学赶紧去报名呀~不要到时候又遇到错过时间的尴尬局面：

以上是2020年ACCA四个考季的报名时间，有想报名的同学要随时关注时间哟~

了解完了报名时间，那么考试的具体时间又是什么时候呢?别担心，51题库考试学习网会为大家奉上2020年一整年的ACCA考试时间：

以上就是2020年ACCA考试的报名时间和考试时间的具体情况，51题库考试学习网提醒大家，在备考的同时千万不要忘记这些重要的时间节点哟~错过任何一个对大家来说都是一大损失。建议大家将自己考试的时间记录在一个明显且自己能够天天看到的位置，以免忘记。最后，大家还是需要根据自己实际的学习情况来报考，祝大家考试顺利通过~

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。

25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?

A $240,000

B $80,000

C $180,000

D $140,000

正确答案：A
20% x (400,000 + 800,000)

3 Clyde Williams is facing a dilemma. He has successfully built up a small family-owned company, Concrete Solutions

Ltd, manufacturing a range of concrete based products used in making roads, pavements and walkways. The

production technology is very low tech and uses simple wooden moulds into which the concrete is poured. As a

consequence he is able to use low skilled and low cost labour, which would find it difficult to find alternative

employment in a region with high unemployment levels. The company has employed many of its workforce since its

creation in 1996. The company’s products are heavy, bulky and costly to transport. This means its market is limited

to a 30-mile area around the small rural town where the manufacturing facility is located. Its customers are a mix of

private sector building firms and public sector local councils responsible for maintaining roads and pavements. By its

nature much of the demand is seasonal and very price sensitive.

A large international civil engineering company has recently approached Clyde with an opportunity to become a

supplier of concrete blocks used in a sophisticated system for preventing coast and riverbank erosion. The process

involves interlocking blocks being placed on a durable textile base. Recent trends in global warming and pressure in

many countries to build in areas liable to flooding have created a growing international market for the patented erosion

prevention system. Clyde has the opportunity to become the sole UK supplier of the blocks and to be one of a small

number of suppliers able to export the blocks to Europe. To do it he will need to invest a significant amount in CAM

(computer aided manufacturing) technology with a linked investment in the workforce skills needed to operate the

new technology. The net result will be a small increase in the size of the labour force but redundancy for a significant

number of its existing workers either unwilling or unable to adapt to the demands of the new technology. Successful

entry into this new market will reduce his reliance on the seasonal low margin concrete products he currently produces

and significantly improve profitability.

One further complication exists. Concrete Solutions is located in a quiet residential area of its home town. Clyde is

under constant pressure from the local residents and their council representatives to reduce the amount of noise and

dust created in the production process. Any move into making the new blocks will increase the pollution problems

the residents face. There is a possibility of moving the whole manufacturing process to a site on a new industrial estate

being built by the council in a rival town. However closure of the existing site would lead to a loss of jobs in the current

location. Clyde has asked for your help in resolving his dilemma.

Required:

(a) Using models where appropriate, advise Clyde on whether he should choose to take advantage of the

opportunity offered by the international company. (12 marks)

正确答案：

SWOT analysis, including his personal liability to manage the strategic change would be useful. There may be a significant
investment in new technology and employee training to make the new blocks. In effect he will be forming a strategic alliance
with the international company and making significant changes to both the value chain and value system. There will be no
need to invest in sales and marketing as this will be the responsibility of its larger partner. As a major strategic option there
is a need to address issues of its suitability, acceptability and feasibility. In terms of suitability the option seems to address
many of the strategic problems attached to his current product range. It is a product that can be sold all year round and into
a much wider geographical market area. It is in terms of acceptability that the dilemma reveals itself and the impact on the
different stakeholders involved – he may find stakeholder mapping and scenario building useful in coming to a decision. As
the owner of the business he needs to assess the risk involved against the likely returns. Feasibility looks reasonably sound– new resources and skills will be needed but affordable and achievable with the support of the partner.

(ii) consignment inventory; and (3 marks)

正确答案：
(ii) Consignment inventory
■ Agree terms of sale to dealers to confirm the ‘principal – agent’ relationship between Pavia and dealers.
■ Inspect proforma invoices for vehicles sent on consignment to dealers to confirm number of vehicles with dealers
at the year end.
■ Obtain direct confirmation from dealers of vehicles unsold at the year end.
■ Physically inspect vehicles sold on consignment before the year end that are returned unsold by dealers after the
year end (if any) for evidence of impairment.
■ Perform. cutoff tests on sales to dealers/trade receivables/vehicle inventory.
■ If goods on consignment are treated as inventory agree their unit costs to be the same as for other vehicles in
inventory.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签