甘肃省考生进行ACCA报考的具体流程是什么样的

发布时间:2020-01-09


对于即将到来3月份的ACCA考试,ACCAer们是否在备考路上遇到了困难呢?目前,有很多萌新ACCAer们来咨询51题库考试学习网,想问一下ACCA考试报考的具体流程是什么样子的?接下来,就这一问题,51题库考试学习网为大家解答相关的疑惑,建议收藏哦~

首先大家得先知道一点的是:ACCA考试报名成功后不可以缓考。

考试要求:

1、所有课程满分为100分,50分及格。每年6月及12月为全球统考时间,每门考试时间为三小时。

2、单科成绩(除第三阶段核心课程的特殊要求外)有效期为七年,从学员注册成功年度开始算起。

3、课程考试应按顺序进行,一次考试最多可以考四门。若*9阶段有不及格的课程,该课程可与第二阶段的课程一起考,但不得与第三阶段的课程同考。

4、第三阶段3.5,3.6和3.7三门为核心课程,必须在同一次考试中进行,要求这三门课程同时通过。如果有两门课成绩合格,一门课成绩在30-49分之间,允许单独补考该课程两次,若不能通过,三门课需要重新考试。如果有两门不及格,或一门低于30分,三门课均须补考。

想要报名ACCA考试的学生,必须要具备以下条件之一:

1.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;

2.教育部认可的高等院校在校生,顺利完成了大一全年的所有课程考试,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,可以先申请参加FIA资格考试,通过FFA、FMA和FAB三门课程后,可以申请转入ACCA并且豁免F1-F3三门课程的考试,直接进入ACCA技能课程阶段的考试。(注:申请FIA资格考试的学员,可以不满足以上1、2项条件,并且没有相关年龄限制)

ACCA考试报名流程

凡想要报考ACCA的考生请登陆官方网站进行网上注册,并根据个人情况提交下列材料:

①ACCA报考条件中要带学历/学位证明(高校在校生需提交学校出具的在校证明函及第一年所有课程考试合格的成绩单)的原件、复印件和译文。

②身份证的原件、复印件和译文;或提供护照,不需提交翻译件。

③一张两寸照片(黑白彩色均可)

④注册报名费(支付宝、银行汇票或信用卡支付),请确认信用卡可以从国外付款,否则会影响注册返回时间;如果不能确定建议用汇票交纳注册费。

全英文ACCA官网,报名很吃力,不知道怎么弄?ACCA代报名(高顿免费服务)

ACCA报名步骤

1. 登录ACCA全球官网

2. 点击My ACCA登录,输入您的学员号和密码,进入您的个人空间。

3. 选择EXAM ENTER,按照页面相关提示,进入考试报名界面,选择相关报考科目,报名即可。

为什么要报考ACC呢?ACCA是面向国际的“职场黄金文凭”。ACCA就业前景来说目前国内人才缺口大,岗位年薪高,职业发展空间大,是外企招聘财务经理,财务总监等岗位优先录用的条件之一。

俗话说,辛勤耕作十二载,知识田里成果现。考场之上奋笔书,难易题目都做完。ACCAer,为了更好的明天,一起加油吧!


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) Explain FIVE critical success factors to the performance of HSC on which the directors must focus if HSC is

to achieve success in its marketplace. (10 marks)

正确答案:
(b) Critical success factors are as follows:
Product quality
The fact that the production staff have no previous experience in a food production environment is likely to prove problematic.
It is vital that a comprehensive training programme is put in place at the earliest opportunity. HSC need to reach and maintain
the highest level of product quality as soon as possible.
Supply quality
The quality of delivery into SFG supermarkets assumes critical significance. Time literally will be of the essence since 90%
of all sandwiches are sold in SFG’s supermarkets before 2 pm each day. Hence supply chain management must be extremely
robust as there is very little scope for error.
Technical quality
Compliance with existing regulations regarding food production including all relevant factory health and safety requirements
is vital in order to establish and maintain the reputation of HSC as a supplier of quality products. The ability to store products
at the correct temperature is critical because sandwiches are produced for human consumption and in extreme circumstance
could cause fatalities.
External credibility
Accreditation by relevant trade associations/regulators will be essential if nationwide acceptance of HSC as a major producer
of sandwiches is to be established.
New product development
Whilst HSC have developed a range of healthy eating sandwiches it must be recognised that consumer tastes change and
that in the face of competition there will always be a need for a continuous focus on new product development.
Margin
Whilst HSC need to recognise all other critical success factors they should always be mindful that the need to obtain the
desired levels of gross and net margin remain of the utmost importance.
Notes: (i) Only five critical success factors were required.
(ii) Alternative relevant discussion and examples would be acceptable.

(ii) Discuss whether gains and losses that have been reported initially in one section of the performance

statement should be ‘recycled’ in a later period in another section and whether only ‘realised’ gains and

losses should be included in such a statement. (9 marks)

正确答案:
(ii) Recycling is an issue for both the current performance statements and the single statement. Recycling occurs where an
item of financial performance is reported in more than one accounting period because the nature of the item has in some
way changed. It raises the question as to whether gains and losses originally reported in one section of the statement
should be reported in another section at a later date. An example would be gains/losses on the retranslation of the net
investment in an overseas subsidiary. These gains could be reported annually on the retranslation of the subsidiary and
then again when the subsidiary was sold.
The main arguments for recycling to take place are as follows:
1. when unrealised items become realised they should be shown again
2. when uncertain measurements become certain they should be reported again
3. all items should be shown in operating or financing activities at some point in time as all items of performance are
ultimately part of operating or financing activities of an entity.
There is no conceptual justification for recycling. Once an item has been recognised in a statement of financial
performance it should not be recognised again in a future period in a different part of that statement. Once an item is
recognised in the statement there is an assumption that it can be reliably measured and therefore it should be recognised
in the appropriate section of the statement with no reason to show it again.
Gains and losses should not be based on the notion of realisation. Realisation may have been a critical event historically
but given the current financial exposures of many entities, such a principle has limited value. A realised gain reflects the
same economic gain as an unrealised gain. Items should be classified in the performance statement on the basis of
characteristics which are more useful than realisation. The effect of realisation is explained better in the cash flow
statement. Realisation means different things in different countries. In Europe and Asia it refers to the amount of
distributable profits but in the USA it refers to capital maintenance. The amount of distributable profits is not an
accounting but a legal issue, and therefore realisation should not be the overriding determinant of the reporting of gains
and losses.
An alternative view could be that an unrealised gain is more subjective than a realised gain. In many countries, realised
gains are recognised for distribution purposes because of their certainty because this gives more economic stability to
the payment of dividends.

(c) What changes to Churchill’s existing marketing mix will be needed to achieve the three strategic goals?

(15 marks)

正确答案:
(c) Each of the strategic goals will have a profound impact on the marketing mix as it currently exists. As each goal affects the
market position of Churchill developing an appropriate marketing mix will be the key to successful implementation of the
overall growth strategy. The product, the brand and the reputation it creates are at the heart of the company’s marketing
strategy. Their focus on the premium segment of the market seems a sensible one and one which allows a small family-owned
business to survive and grow slowly. Evidence suggests this is a luxury indulgence market reflecting changing consumer tastes
and lifestyles. Managing the product range will be a major marketing activity. While the core products may develop an almost
timeless quality there will be a need to respond to the product innovations introduced by its much larger competitors. The
company’s emphasis on the quality of its products resulting from the quality of its ingredients is at the heart of its competitive
advantage. Growing the product range will also bring the danger of under performing products and a consequent need to
divest such products. Packaging is likely to be a key part of the products’ appeal and will be an area where constant innovation
is important.
Pricing raises a number of issues. Why is Churchill’s core product priced at £1 less than its immediate competition? What is
the basis on which Churchill prices this product? Each of the methods of pricing has its advantages and disadvantages. Using
cost plus may create an illusion of security in that all costs are covered, but at the same time raises issues as to whether
relevant costs have been included and allocated. Should the company price in anticipation of cost reductions as volume
increases? Should the basis for pricing be what your competitors are charging? As a luxury product one would assume that
its demand is relatively price inelastic: a significant increase in price e.g. £1 would lead to only a small reduction in quantity
demanded. Certainly, profit margins would be enhanced to help provide the financial resources the company needs if it is to
grow. One interesting issue on pricing is the extent to which it is pursuing a price skimming or price penetration policy –
evidence from the scenario suggests more of a price skimming policy in line with the luxury nature of the product.

Place is an equally important issue – the vertical integration strategy of the company has led to company-owned shops being
the main way customers can buy the product. At the same time, this distribution strategy has led to Churchill’s sales being
largely confined to one region in the UK – although it is the most populous. If Churchill has a desire to grow, does it do this
through expanding the number of company owned and franchised outlets or look for other channels of distribution in
particular the increasingly dominant supermarket chains? Each distribution strategy will have significant implications for other
elements in the marketing mix and for the resources and capabilities required in the company.
Finally, promotion is an interesting issue for the company. The relatively recent appointment of a sales and marketing director
perhaps reflects a need to balance the previous dominance of the manufacturing side of the business. Certainly there is
evidence to suggest that John Churchill is not convinced of the need to advertise. There are some real concerns about how
the brand is developed and promoted. Certainly sponsorship is now seen as a key part of the firm’s promotional strategy. The
company has a good reputation but customer access to the product is fairly limited. Overall there is scope for the company
to critically review its marketing mix and implement a very different mix if it wants to grow.
The four Ps above are very much the ‘hard’ elements in the marketing mix and Churchill in its desire to grow will need toensure that the ‘softer’ elements of people, physical evidence and processes are aligned to its ambitious strategy.

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