看看有你所在的湖南省有上榜吗——ACCA中国考点分布城市

发布时间：2020-01-08

还有两个多月的时间就又要迎来新的一季ACCA考试了。备考的ACCAer们准备的怎么样了呢？虽然现在看似时间还算充足，但除去周末和春节假日，给大家复习的时间其实已经不算太多了。因此，51题库考试学习网建议有参加3月份考试的ACCAer们现在开始可以着手准备啦！什么？你竟然不知道考试地点在哪里？不用担心，51题库考试学习网会为大家解决这个问题，快来看看离家近不近呢？由于目前2020年3月份的ACCA考试地点暂未公布，大家可以参考一下往年的考试地址，根据考试时间和地点提前做好相应的安排，避免考试迟到：

北京考点

I998北京广播电视大学

 海淀区大钟寺东路5号北京广播电视大学4号教学楼（北三环大钟寺古钟博物馆往北500米）

I837首都经济贸易大学红庙校区

北京朝阳门外红庙金台里2号4号教学楼

I866北京市教育考试指导中心

北京市安定门外外馆东街23号

河北考点

I769保定

河北省保定市恒祥北大街3188号河北金融学院东门教学楼C区1楼071051

上海考点

I987上海东北

上海开放大学（主校区），国顺路288号

I997上海西南

好望角大饭店，肇嘉浜路500号；青松城大酒店，肇嘉浜路777号

I844上海浦东

上海海事大学（东明路校区），东明路1336号

I849松江

上海市松江区文翔路1900号上海对外贸易学院松江校区

长沙考点地址：

I900长沙考点

 湖南大众传媒职业技术学院南院，湖南省长沙市新建西路77号湖南大众传媒职业技术学院新教学楼

重庆考点

I893重庆

具体地址目前待定，届时会在您的准考证中直接显示

成都考点

I803成都市人才培训中心(成都市人事考试中心)，四川省成都市中南大街56号，

I803四川大学出国留学人员培训部，四川省成都市科华北路(川大西门)

以上就是关于ACCA考试的部分考点地址，希望对你备考ACCA的你有所帮助。最后，51题库考试学习网祝福ACCAer们旗开得胜，相信自己，加油~

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。

1 Bailey’s is a large toy manufacturer based in a traditional industrial region. Established in the 1970s, it has faced many changes in the market and survived. This has been due in part to employing a largely unskilled low paid staff,and maintaining its main advantage, that of low production costs based on low pay. Most of the production involves repetitive and boring work with little challenge and opportunity for innovation. Although many of the employees have

been with the company for some time, there has been a high level of employee turnover.

However, an unhappy atmosphere has been apparent for some time. There has been a number of instances ofarguments between the staff, friction between different departments, disturbance, low morale, poor production and general unrest, made worse recently by a decline in business which may lead to staff reduction and redundancy. Poor pay is leading to family problems that are affecting the commitment and motivation of the employees.

The business was recently sold to the new owner, Rebecca Stonewall. She is concerned that the negative atmosphere she has found will harm the prospects of the business and is determined to address the issues that have become apparent.

She has therefore decided that it is time to take account of opinions and views of the employees in an attempt both to identify the problems and to resolve them. She has appointed external counsellors since she thinks that a programme of individual counselling might be appropriate and is also of the opinion that some form. of different or improved approach to motivation might be the answer to the problems at Bailey’s.

Required:

(a) Define the role that the external counsellor must fulfil at Bailey’s. (3 marks)

正确答案：
1 One of the many skills that managers are called upon to use is counselling. Situations often arise in the workplace where particular and careful people-centred skills are required. It is important that managers understand exactly what counselling involves and the delicate skills involved. In addition, many problems identified by counselling can be resolved through appropriate methods of motivation. Widening and deepening interest in the organisation and its many tasks and departments is a tried and tested method
for motivating employees. However, financial rewards remain a strong and important motivator.
(a) The external counsellor’s role must be as ‘a person who takes on the role of counsellor and agrees explicitly to offer time,attention, advice, guidance and support to another person (or persons) temporarily in the role of client’.

(ii) Describe the claim of each of the four identified stakeholders. (4 marks)

正确答案：
(ii) Stakeholder claims
Four external stakeholders in the case and their claims are as follows.
The client, i.e. the government of the East Asian country. This stakeholder wants the project completed to budget and
on time. It may also be concerned to minimise negative publicity in respect of the construction of the dam and the
possible negative environmental consequences.
Stop-the-dam, the vocal and well organised pressure group. This stakeholder wants the project stopped completely,
seemingly and slightly paradoxically, for environmental and social footprint reasons.
First Nation, the indigenous people group currently resident on the land behind the dam that would be flooded after its
construction. This stakeholder also wants the project stopped so they can continue to live on and farm the land.
The banks (identified as a single group). These seem happy to lend to the project and will want it to proceed so they
make a return on their loans commensurate with the risk of the loan. They do not want to be publicly identified as being
associated with the Giant Dam Project.
Shareholders. The shareholders have the right to have their investment in the company managed in such a way as to
maximise the value of their shareholding. The shareholders seek projects providing positive NPVs within the normal
constraints of sound risk management.
Tutorial note: only four stakeholders need to be identified. Marks will be given for up to four relevant stakeholders
only.

(c) Construct the arguments in favour of Professor Leroi’s remark that external reporting requirements on internal

controls were ‘too ambitious’ for small and medium companies. (4 marks)

正确答案：
(c) The external reporting requirements (from the Sarbanes-Oxley section 404) being ‘too ambitious’ for small and medium
companies
There are several arguments to support Professor Leroi’s remark.
Fewer spare resources to carry out internal control. SMEs tend to operate with lower levels of spare resource than larger
businesses and conducting internal reviews would be more of a challenge for them.
The extra attestation fee (over and above normal audit fee) for the attestation of the internal control report could be a constraint
for many SMEs.
Lack of expertise from within existing employees (to internally audit/police as well as carry out internal activities) would be a
likely constraint.
SMEs will have fewer activities and less complexity, hence less need for shareholders to require the information (less to go
wrong).

(ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’s

accountability to equity investors. (4 marks)

正确答案：
(ii) Accountability to equity investors
Voluntary disclosures are an effective way of redressing the information asymmetry that exists between management and
investors. In adding to mandatory content, voluntary disclosures give a fuller picture of the state of the company.
More information helps investors decide whether the company matches their risk, strategic and ethical criteria, and
expectations.
Makes the annual report more forward looking (predictive) whereas the majority of the numerical content is backward
facing on what has been.
Helps transparency in communicating more fully thereby better meeting the agency accountability to investors,
particularly shareholders.
There is a considerable amount of qualitative information that cannot be conveyed using statutory numbers (such as
strategy, ethical content, social reporting, etc).
Voluntary disclosure gives a more rounded and more complete view of the company, its activities, strategies, purposes
and values.
Voluntary disclosure enables the company to address specific shareholder concerns as they arise (such as responding
to negative publicity).
[Tutorial note: other valid points will attract marks]

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