山东省考生注意：2020年ACCA国际会计师考试报名时间！

发布时间：2020-01-10

想要报考2020年ACCA考试的考生要抓紧时间报名了哦！51题库考试学习网帮助大家汇总了ACCA官网上发布的2020年所有报名时间的内容，看看你还有多少备考的时间呢？温馨提示大家，ACCA考试前两个周会发布准考证打印通道，因此建议大家注意相关打印准考证的时间哟，提前打印和准备相关考试材料，以防出现不必要的麻烦导致未能参加考试。

2020年3月ACCA考试报名时间报名周期  

提前报名截止  2019年11月11日

常规报名截止  2020年1月27日

后期报名截止  2020年2月3日

 2020年6月ACCA考试报名时间报名周期 

提前报名截止  2020年2月10日

常规报名截止  2020年4月27日

后期报名截止  2020年5月4日

 2020年9月ACCA考试报名时间报名周期 

提前报名截止  2020年5月11日

常规报名截止:  2020年7月27日

后期报名截止  2020年8月3日

 2020年12月ACCA考试报名时间报名周期  

提前报名截止  2020年8月10日

常规报名截止  2020年10月26日

后期报名截止  2020年11月2日

最后，告诉一个大家省钱的小妙招，ACCA考试出具了相关规定，就是报名费用的多少与考生时间的前后是有关系的，意思是你在提前报名阶段报名的考试报名费用就是最便宜的。相反，你在后期报名阶段报名的话，费用也就越高。所以，51题库考试学习网建议各位考生谨慎考虑自己是否需要考取ACCA证书，一旦决定下来了就尽快报名。

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) Advise the management of SCC Ltd of THREE strategies that should be considered in order to improve the

future performance of SCC Ltd. (6 marks)

正确答案：
(b) The four quadrants of the Boston-growth share matrix summarise expected profits and resultant cash flows and recommends
an outline strategy to follow which rather simplistically may be summarised as invest in stars, scrutinise the problem children,
milk the cows and divest the dogs.
Value Chain Analysis
It is vital that the management of SCC Ltd undertake a value chain analysis of each of its divisions in order to identify and
eliminate all non-value added activities, thereby improving profitability and cash flow without necessarily increasing turnover
or market share.
Divestment of the Footwear division
Serious consideration should be given to the divestment of the Footwear division. This will enable resources to be redirected
to divisions categorised as problem children i.e. the Industrial and Children’s divisions.
Support the Stars
As far as the Fashion division is concerned, it is obviously in a growth market and currently performing well. It is vital, given
the forecast performance of the other subsidiaries that the management of SCC Ltd do not concentrate on the poor performers
to the detriment of its only star.

(b) The management of Division C has identified the need to achieve cost savings in order to become more

competitive. They have decided that an analysis and investigation of quality costs into four sub-categories will

provide a focus for performance measurement and improvement.

Required:

Identify the FOUR sub-categories into which quality costs can be analysed and provide examples (which

must relate to Division C) of each of the four sub-categories of quality cost that can be investigated in order

that overall cost savings might be achieved and hence the performance improved. (8 marks)

正确答案：
(b) Quality costs may be monitored by measuring costs of non-conformance and costs of conformance.
Costs of non-conformance occur when the product fails to reach the design quality standards. Such costs may be subdivided
into internal failure costs and external failure costs.
Internal failure costs occur when the failure is detected before the transfer of the product to the customer.
External failure costs occur when the failure to reach the required standards is not detected until after the product has been
transferred to the customer.
Costs of conformance are those incurred in reducing or eliminating the costs of non-conformance. Such costs may be
subdivided into appraisal costs and prevention costs.
Appraisal costs are those associated with the evaluation of items such as purchased material and services in order to ensure
that they conform. to the agreed specification.
Prevention costs are those associated with the implementation of a quality improvement programme. Such costs are planned
in advance and their implementation should lead to continuous improvement.
Examples of quality costs relevant to Division C may include:
Internal failure costs: cost of materials scrapped due to poor receipt and storage procedures or losses of CC output due to poor
processing routines.
External failure costs: cost of quality problems with batch of CC not detected until it has reached Division B. This may require
free replacement of the batch and compensation for loss of output by Division B.
Appraisal costs: evaluation of purchased material and services in relation to the manufacture of CC to ensure that it conforms
to the agreed specification; e.g. inspection and testing before use.
Prevention costs: the cost of implementation of staff training and the costs of equipment testing to ensure that it conforms to
the specification standards required for the production of CC.
(Alternative relevant examples would be accepted)

(b) The marketing director of CTC has suggested the introduction of a new toy ‘Nellie the Elephant’ for which the

following estimated information is available:

1. Sales volumes and selling prices per unit

Year ending, 31 May 2009 2010 2011

Sales units (000) 80 180 100

Selling price per unit ($) 50 50 50

2. Nellie will generate a contribution to sales ratio of 50% throughout the three year period.

3. Product specific fixed overheads during the year ending 31 May 2009 are estimated to be $1·6 million. It

is anticipated that these fixed overheads would decrease by 10% per annum during each of the years ending

31 May 2010 and 31 May 2011.

4. Capital investment amounting to $3·9 million would be required in June 2008. The investment would have

no residual value at 31 May 2011.

5. Additional working capital of $500,000 would be required in June 2008. A further $200,000 would be

required on 31 May 2009. These amounts would be recovered in full at the end of the three year period.

6. The cost of capital is expected to be 12% per annum.

Assume all cash flows (other than where stated) arise at the end of the year.

Required:

(i) Determine whether the new product is viable purely on financial grounds. (4 marks)

正确答案：

 

(b) Explain the capital gains tax (CGT) and inheritance tax (IHT) implications of Graeme gifting his remaining ‘T’

ordinary shares at their current value either:

(i) to his wife, Catherine; or

(ii) to his son, Barry.

Your answer should be supported by relevant calculations and clearly identify the availability and effect of

any reliefs (other than the CGT annual exemption) that might be used to reduce or defer any tax liabilities

arising. (9 marks)

正确答案：

 

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