2020年3月份的ACCA考试将取消？这真的假的？

发布时间：2020-02-22


一般来说，每年的ACCA考试都会举行四次，其中一次就在3月份。受新冠病毒肺炎影响，不少考生都在担心3月份的ACCA考试将被取消。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。

根据ACCA官网消息，2020年3月份的ACCA考试已经正式取消，考试费用将全额退还，想要报考的考生可报考后续考季的考试。

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。小伙伴们在报名时，一定要注意官方公布的报名信息中显示的是报名截止日期哦。

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：小伙伴们在重新报考的同时，要注意及时调整考试计划哦。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。

(d) Explain to the management of Bailey’s why consideration should be given to resolving the problems through:

(i) job rotation; (5 marks)

正确答案：
(d) (i) Job rotation is the planned rotation of staff between jobs and tasks to reduce monotony and boredom and provide fresh opportunities and challenges. This could be a useful way of encouraging employees at Bailey’s alongside enrichment and enlargement. Rotation would encourage better understanding between employees at Bailey’s. It takes two forms,the transfer to another job after some time in an existing job and the introduction of another individual to the job being vacated, or as a form. of training where individuals are moved through different jobs to learn new skills.

The following information is available for a manufacturing company which produces multiple products:

(i) The product mix ratio

(ii) Contribution to sales ratio for each product

(iii) General fixed costs

(iv) Method of apportioning general fixed costs

Which of the above are required in order to calculate the break-even sales revenue for the company?

A.All of the above

B.(i), (ii) and (iii) only

C.(i), (iii) and (iv) only

D.(ii) and (iii) only

正确答案：B

The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.

(c) Assuming that Joanne registers for value added tax (VAT) with effect from 1 April 2006:

(i) Calculate her income tax (IT) and capital gains tax (CGT) payable for the year of assessment 2005/06.

You are not required to calculate any national insurance liabilities in this sub-part. (6 marks)

正确答案：

 

4 The Better Agriculture Group (BAG), which has a divisional structure, produces a range of products for the farming

industry. Divisions B and C are two of its divisions. Division B sells a fertiliser product (BF) to customers external to

BAG. Division C produces a chemical (CC) which it could transfer to Division B for use in the manufacture of its

product BF. However, Division C could also sell some of its output of chemical CC to external customers of BAG.

An independent external supplier to The Better Agriculture Group has offered to supply Division B with a chemical

which is equivalent to component CC. The independent supplier has a maximum spare capacity of 60,000 kilograms

of the chemical which it is willing to make available (in total or in part) to Division B at a special price of $55 per

kilogram.

Forecast information for the forthcoming period is as follows:

Division B:

Production and sales of 360,000 litres of BF at a selling price of $120 per litre.

Variable conversion costs of BF will amount to $15 per litre.

Fixed costs are estimated at $18,000,000.

Chemical (CC) is used at the rate of 1 kilogram of CC per 4 litres of product BF.

Division C:

Total production capacity of 100,000 kilograms of chemical CC.

Variable costs will be $50 per kilogram of CC.

Fixed costs are estimated at $2,000,000.

Market research suggests that external customers of BAG are willing to take up sales of 40,000 kilograms of CC at a

price of $105 per kilogram. The remaining 60,000 kilograms of CC could be transferred to Division B for use in

product BF. Currently no other market external to BAG is available for the 60,000 kilograms of CC.

Required:

(a) (i) State the price/prices per kilogram at which Division C should offer to transfer chemical CC to Division

B in order that the maximisation of BAG profit would occur if Division B management implement rational

sourcing decisions based on purely financial grounds.

Note: you should explain the basis on which Division B would make its decision using the information

available, incorporating details of all relevant calculations. (6 marks)

正确答案：
(a) (i) In order to facilitate BAG profit maximising decisions the following strategy should apply:
Division C should offer to transfer chemical CC to Division B at marginal cost plus opportunity cost. This would apply
as follows:
– 40,000 kilograms of CC at $105 per kilogram since this is the price that could be achieved from sales to external
customers of BAG.
– 60,000 kilograms of CC at marginal cost of $50 per kilogram since no alternative opportunity exists.
Division B has a sales forecast of 360,000 litres of product BF. This will require 360,000/4 = 90,000 kilograms of
chemical CC input.
Based on the pricing by Division C indicated above, Division B would choose to purchase 60,000 kilograms of CC from
Division C at $50 per kilogram, since this is less than the $55 per kilogram quoted by the independent supplier.
Division B would purchase its remaining requirement for 30,000 kilograms of CC from the independent supplier at $55
per kilogram since this is less than the $105 per kilogram at which Division C would offer to transfer its remaining output
– given that it can sell the residual output to external customers of BAG.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签