报考ACCA考试，需要填写学历证书编号吗？

发布时间：2020-02-27

目前ACCA2020年第二考试季的考试报名已经开始，准备参加的小伙伴也开始为考试报名做准备，在网上查询相关的报名信息。比如，报考ACCA考试，是否需要填写学历证书编号。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，注册时需要提交学历、学位证明材料，并不需要填写学历证书编号。成为注册学员之后，就可以在官网进行报名。报名时缴纳报名费用即可，同样无需填写学历证书编号。

ACCA学员注册方法：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注册学员申请材料较多，且审核时间较长，小伙伴们要注意提前做好准备。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。

(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.

(b) For this part, assume today’s date is 1 May 2010.

Bill and Ben decided not to sell their company, and instead expanded the business themselves. Ben, however,

is now pursuing other interests, and is no longer involved with the day to day activities of Flower Limited. Bill

believes that the company would be better off without Ben as a voting shareholder, and wishes to buy Ben’s

shares. However, Bill does not have sufficient funds to buy the shares himself, and so is wondering if the

company could acquire the shares instead.

The proposed price for Ben’s shares would be ￡500,000. Both Bill and Ben pay income tax at the higher rate.

Required:

Write a letter to Ben:

(1) stating the income tax (IT) and/or capital gains tax (CGT) implications for Ben if Flower Limited were to

repurchase his 50% holding of ordinary shares, immediately in May 2010; and

(2) advising him of any available planning options that might improve this tax position. Clearly explain any

conditions which must be satisfied and quantify the tax savings which may result.

(13 marks)

Assume that the corporation tax rates for the financial year 2005 and the income tax rates and allowances

for the tax year 2005/06 apply throughout this question.

正确答案：

(b) [Ben’s address]                                                                                                     [Firm’s address]
Dear Ben                                                                                                                              [Date]
A company purchase of own shares can be subject to capital gains treatment if certain conditions are satisfied. However, one
of these conditions is that the shares in question must have been held for a minimum period of five years. As at 1 May 2010,
your shares in Flower Limited have only been held for four years and ten months. As a result, the capital gains treatment will
not apply.
In the absence of capital gains treatment, the position on a company repurchase of its own shares is that the payment will
be treated as an income distribution (i.e. a dividend) in the hands of the recipient. The distribution element is calculated as
the proceeds received for the shares less the price paid for them. On the basis that the purchase price is ￡500,000, then the
element of distribution will be ￡499,500 (500,000 – 500). This would be taxed as follows:

(ii) Explain the ethical tensions between these roles that Anne is now experiencing. (4 marks)

正确答案：
(ii) Tensions in roles
On one hand, Anne needs to cultivate and manage her relationship with her manager (Zachary) who seems convinced
that Van Buren, and Frank in particular, are incapable of bad practice. He shows evidence of poor judgment and
compromised independence. Anne must decide how to deal with Zachary’s poor judgment.
On the other hand, Anne has a duty to both the public interest and the shareholders of Van Buren to ensure that the
accounts do contain a ‘true and fair view’. Under a materiality test, she may ultimately decide that the payment in
question need not hold up the audit signoff but the poor client explanation (from Frank) is also a matter of concern to
Anne as a professional accountant.

3 The directors of The Healthy Eating Group (HEG), a successful restaurant chain, which commenced trading in 1998,

have decided to enter the sandwich market in Homeland, its country of operation. It has set up a separate operation

under the name of Healthy Sandwiches Co (HSC). A management team for HSC has been recruited via a recruitment

consultancy which specialises in food sector appointments. Homeland has very high unemployment and the vast

majority of its workforce has no experience in a food manufacturing environment. HSC will commence trading on

1 January 2008.

The following information is available:

(1) HSC has agreed to make and supply sandwiches to agreed recipes for the Superior Food Group (SFG) which

owns a chain of supermarkets in all towns and cities within Homeland. SFG insists that it selects the suppliers

of the ingredients that are used in making the sandwiches it sells and therefore HSC would be unable to reduce

the costs of the ingredients used in the sandwiches. HSC will be the sole supplier for SFG.

(2) The number of sandwiches sold per year in Homeland is 625 million. SFG has a market share of 4%.

(3) The average selling price of all sandwiches sold by SFG is $2·40. SFG wishes to make a mark-up of 331/3% on

all sandwiches sold. 90% of all sandwiches sold by SFG are sold before 2 pm each day. The majority of the

remaining 10% are sold after 8 pm. It is the intention that all sandwiches are sold on the day that they are

delivered into SFG’s supermarkets.

(4) The finance director of HSC has estimated that the average cost of ingredients per sandwich is $0·70. All

sandwiches are made by hand.

(5) Packaging and labelling costs amount to $0·15 per sandwich.

(6) Fixed overheads have been estimated to amount to $5,401,000 per annum. Note that fixed overheads include

all wages and salaries costs as all employees are subject to fixed term employment contracts.

(7) Distribution costs are expected to amount to 8% of HSC’s revenue.

(8) The finance director of HSC has stated that he believes the target sales margin of 32% can be achieved, although

he is concerned about the effect that an increase in the cost of all ingredients would have on the forecast profits

(assuming that all other revenue/cost data remains unchanged).

(9) The existing management information system of HEG was purchased at the time that HEG commenced trading.

The directors are now considering investing in an enterprise resource planning system (ERPS).

Required:

(a) Using only the above information, show how the finance director of HSC reached his conclusion regarding

the expected sales margin and also state whether he was correct to be concerned about an increase in the

price of ingredients. (5 marks)

正确答案：

 

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