ACCA每年什么时候报名和考试？

发布时间：2020-02-23

随着我国对外贸易的不断发展，ACCA考试热度在近几年不断上升。网上也有小伙伴在询问相关的考试信息，比如报名时间、考试时间。鉴于此，51题库考试学习网在下面为大家带来2020年ACCA考试时间的相关信息，以供参考。

ACCA考试每年举行四次，分别在每年的3月、6月、9月、12月。不同年份的具体考试时间略有差异，请考生注意ACCA官网发布的消息。不过根据之前ACCA官方给出的消息，2020年3月份的ACCA考试将取消，因此考生只能报考6月份的ACCA考试。每次考试报名时间都分为三个阶段：提前报名、常规报名、后期报名。不同年份的具体时间略有不同，一般来说3月份考试的报名截止时间分别为上一年的11月、1月、2月；6月份考试的报名截止时间分别为当年的2月、4月以及5月；9月份考试的报名截止时间分别为当年的5月、7月、8月；12月份报名截止时间分别在当年的8月、10月、11月。一般来说，越早报名考试费用越低。

以上就是关于ACCA考试时间的相关情况。51题库考试学习网提醒：中国地区的2020年3月份ACCA考试已经取消，请各位考生注意。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。

(iii) cheese. (4 marks)

正确答案：
(iii) Cheese
■ Examine the terms of sales to Abingdon Bank – confirm the bank’s legal title (e.g. if GVF were to cease to trade
and so could not exercise buy-back option).
■ Obtain a direct confirmation from the bank of the cost of inventory sold by GVF to Abingdon Bank and the amount
re-purchased as at 30 September 2005 (the net amount being the outstanding loan).
■ Inspect the cheese as at 30 September 2005 (e.g. during the physical inventory count) paying particular attention
to the factors which indicate the age (and strength) of the cheese (e.g. its location or physical appearance).
■ Observe how the cheese is stored – if on steel shelves discuss with GVF’s management whether its net realisable
value has been reduced below cost.
■ Test check, on a sample basis, the costing records supporting the cost of batches of cheese.
■ Confirm that the cost of inventory sold to the bank is included in inventory as at 30 September 2005 and the
nature of the bank security adequately disclosed.
■ Agree the repurchase of cheese which has reached maturity at cost plus 7% per six months to purchase invoices
(or equivalent contracts) and cash book payments.
■ Test check GVF’s inventory-ageing records to production records. Confirm the carrying amount of inventory as at
30 September 2005 that will not be sold until after 30 September 2006, and agree to the amount disclosed in
the notes to inventory as a ‘non-current’ portion.

8 P and Q are in partnership, sharing profits in the ratio 2:1. On 1 July 2004 they admitted P’s son R as a partner. P

guaranteed that R’s profit share would not be less than $25,000 for the six months to 31 December 2004. The profitsharing

arrangements after R’s admission were P 50%, Q 30%, R 20%. The profit for the year ended 31 December

2004 is $240,000, accruing evenly over the year.

What should P’s final profit share be for the year ended 31 December 2004?

A $140,000

B $139,000

C $114,000

D $139,375

正确答案：B
80,000 + 60,000 – 1,000 = 139,000

(b) Prepare a consolidated statement of financial position of the Ribby Group at 31 May 2008 in accordance

with International Financial Reporting Standards. (35 marks)

正确答案：

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