2020年ACCA考试报名：哪些报考人员需要现场资格审查

发布时间：2020-02-27

随着新年的到来，一些小伙伴也开始在网上询问有关ACCA考试报名的相关问题。比如，ACCA考试报名是否需要现场审核，哪些报考人员需要现场资格审查。鉴于此，51题库考试学习网在下面为大家带来有关2020年ACCA考试报名方法的相关情况，以供参考。

报考ACCA考试首先需要注册成为学员，然后才能够在网上报名。在注册时，申请注册的人员无需进行现场审核，只需要提交材料即可。

首次申请注册ACCA学员可采取网上注册以及代注册方式。网上注册需要在ACCA官网申请，并提交材料以及缴纳注册费用，所需时间最长为15天。而代注册方式，则需要申请注册报名者从ACCA代表处索取报名表(IRForm)。填写完毕后，申请人员需要将报名表连同以下材料中的部分或全部材料(视各人资历及申请免试等不同情况)一起交到代表处，由代表处汇总整理后寄往英国ACCA总部办理注册手续。注册所需时间一般是在2至4周，各地情况略有差异。

所需材料：学历/学位证明(本科在校生需要提交学校出具的学生在校证明函)、身份证、英语水平证明、学历课程成绩单(加盖学校公章;本科在校生需要提交所有学年的课程考试的合格成绩单)等证件的原件、复印件和译文以及两张两寸照片、50英镑注册报名费的银行汇票。由于注册所需时间较长，因此小伙伴们在准备材料时一定要注意完整、有效。

另外，注册报名随时都可以进行，但注册时间的早晚，决定了第一次参加考试的时间。比如说，在七月三十一日前注册，有资格参加同年十二月份考试;如果是在十二月十五日前注册，则有资格参加翌年六月份考试。当然了，如果小伙伴们在准备不充分的情况下，51题库考试学习网建议大家还是别急于报考。

以上就是关于ACCA学员注册流程的相关情况。51题库考试学习网提醒：ACCA学员注册材料审核时间较长，因此小伙伴们最好提前做好准备。最后，51题库考试学习网预祝准备参加2020年ACCA考试的小伙伴都能顺利通过。

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。

(b) How could pursuing a corporate environmental strategy both add to CFS’s competitive advantage and be

socially responsible? (5 marks)

正确答案：
(b) Increasingly, firms are becoming aware of their social responsibility and their need to develop strategies that are designed to
meet this responsibility. Such responsibility can take many forms and is not a new phenomenon – many 19th century firms
looked after the housing, education and health needs of the communities where they were located. Michael Porter and Claas
van der Linde in their article ‘Green and competitive’ show how the traditional view that there is ‘an inherent and fixed tradeoff:
ecology versus economy’ is incorrect. This traditional view sees the benefits of government imposed environmental
standards, causing industry’s private costs of prevention and clean up – ‘costs that cause higher prices and reduced
competitiveness’. Porter and Linde argue that with properly designed and implemented environmental standards, firms will
be encouraged to produce innovations that use a range of inputs more efficiently, e.g. energy, labour, raw materials, and in
so doing increase resource productivity and in offsetting the costs of environmental improvement make industry more not less
competitive. All too often in their opinion, companies resort to fighting environmental control through the courts rather than
using innovation to increase resource productivity and meet environmental standards – ‘environmental strategies must
become an issue for general managers’.
CFS are, therefore, correct in seeing environmental standards as a positive step towards becoming more not less competitive.
Key stakeholders in the form. of both government and customers are looking to their suppliers to become more ‘green’. These
challenges are increasingly international and global. Building in positive environmental strategies can help CFS differentiate
itself and through improved resource productivity become more competitive. Clearly, they will need the environmental
scanning devices to become aware of environmental legislation and change. Awareness then can lead to analysis in the
monitoring of macro environmental challenges and the development of a SWOT analysis to match the company’s strengths
and weaknesses against the threats and opportunities created by environmental standards. Tools of strategic analysis such as
PEST, five forces and value chain analysis lend themselves to understanding the significance of the environmental change
and how it can stimulate innovation and, through innovation, competitive advantage.

4 At an academic conference, a debate took place on the implementation of corporate governance practices in

developing countries. Professor James West from North America argued that one of the key needs for developing

countries was to implement rigorous systems of corporate governance to underpin investor confidence in businesses

in those countries. If they did not, he warned, there would be no lasting economic growth as potential foreign inward

investors would be discouraged from investing.

In reply, Professor Amy Leroi, herself from a developing country, reported that many developing countries are

discussing these issues at governmental level. One issue, she said, was about whether to adopt a rules-based or a

principles-based approach. She pointed to evidence highlighting a reduced number of small and medium sized initial

public offerings in New York compared to significant growth in London. She suggested that this change could be

attributed to the costs of complying with Sarbanes-Oxley in the United States and that over-regulation would be the

last thing that a developing country would need. She concluded that a principles-based approach, such as in the

United Kingdom, was preferable for developing countries.

Professor Leroi drew attention to an important section of the Sarbanes-Oxley Act to illustrate her point. The key

requirement of that section was to externally report on – and have attested (verified) – internal controls. This was, she

argued, far too ambitious for small and medium companies that tended to dominate the economies of developing

countries.

Professor West countered by saying that whilst Sarbanes-Oxley may have had some problems, it remained the case

that it regulated corporate governance in the ‘largest and most successful economy in the world’. He said that rules

will sometimes be hard to follow but that is no reason to abandon them in favour of what he referred to as ‘softer’

approaches.

(a) There are arguments for both rules and principles-based approaches to corporate governance.

Required:

(i) Describe the essential features of a rules-based approach to corporate governance; (3 marks)

正确答案：
(a) (i) Describe rules-based
In a rules-based jurisdiction, corporate governance provisions are legally binding and enforceable in law.
Non-compliance is punishable by fines or ultimately (in extremis) by delisting and director prosecutions.
There is limited latitude for interpretation of the provisions to match individual circumstances (‘one size fits all’). Some
have described this as a ‘box ticking’ exercise as companies seek to comply despite some provisions applying to their
individual circumstances more than others.
Investor confidence is underpinned by the quality of the legislation rather than the degree of compliance (which will be
total for the most part).

(b) Using the TARA framework, construct four possible strategies for managing the risk presented by Product 2.

Your answer should describe each strategy and explain how each might be applied in the case.

(10 marks)

正确答案：
(b) Risk management strategies and Chen Products
Risk transference strategy
This would involve the company accepting a portion of the risk and seeking to transfer a part to a third party. Although an
unlikely possibility given the state of existing claims, insurance against future claims would serve to limit Chen’s potential
losses and place a limit on its losses. Outsourcing manufacture may be a way of transferring risk if the ourtsourcee can be
persuaded to accept some of the product liability.
Risk avoidance strategy
An avoidance strategy involves discontinuing the activity that is exposing the company to risk. In the case of Chen this would
involve ceasing production of Product 2. This would be pursued if the impact (hazard) and probability of incurring an
acceptable level of liability were both considered to be unacceptably high and there were no options for transference or
reduction.
Risk reduction strategy
A risk reduction strategy involves seeking to retain a component of the risk (in order to enjoy the return assumed to be
associated with that risk) but to reduce it and thereby limit its ability to create liability. Chen produces four products and it
could reconfigure its production capacity to produce proportionately more of Products 1, 3 and 4 and proportionately less of
Product 2. This would reduce Product 2 in the overall portfolio and therefore Chen’s exposure to its risks. This would need
to be associated with instructions to other departments (e.g. sales and marketing) to similarly reconfigure activities to sell
more of the other products and less of Product 2.
Risk acceptance strategy
A risk acceptance strategy involves taking limited or no action to reduce the exposure to risk and would be taken if the returns
expected from bearing the risk were expected to be greater than the potential liabilities. The case mentions that Product 2 is
highly profitable and it may be that the returns attainable by maintaining and even increasing Product 2’s sales are worth the
liabilities incurred by compensation claims. This is a risk acceptance strategy.

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