考前必看！关于参加ACCA机考时，需要注意哪些事项

发布时间：2020-01-31

在ACCA考试科目中既有机考科目又有笔试的科目。当然，在未来的考试当中，会有越来越多的科目开始由笔考转变为机考考试。因此大家一定要提前应对机考模式。尤其是目前，即将或者正在参加应用阶段课程考试的学员来讲，一定要注意以下机考注意事项：

ACCA机考注意事项：

可接受的证件类型包括护照、驾照和身份证。学生证等非官方发布的证件不属于有效证件。

入场前请提前将手机及其他电子产品关闭，包括闹钟及任何提示音，并放在指定区域，请勿随身携带。如考试期间发现随身携带有手机及其他智能电子产品，将被视为违规行为。

食品及饮料不可带入(除去包装的透明瓶装水除外)，如果考试中需要服食药物请提前告知监考。

任何书籍、笔记、或者其他与考试相关材料都需存放在指定区域，不可带入考试座位。

考试中可以使用不具备编程功能、无线通讯功能和文字存储功能的科学计算器，有其他额外功能的计算器不允许使用。(监考人员有权暂时收走不符合要求的计算器)计算器请提前准备好，现场没有备用计算器提供，考试期间也不能互相借用。

入场后请根据监考指示，按照座位上的号码对号入座，并将身份证件和准考证放在桌角，以便监考进行二次核对。

每位考生桌上会备有圆珠笔一支及草稿纸一张，考生入座后请勿触碰任何考试物品，包括键盘鼠标等。请勿提前在草稿纸上作任何书写。

迟到及提早交卷规定：

在开考后1小时内(上午10：00前及下午15：00前)到达的迟到考生可以入场，但不能补偿ACCA考试时间。开考1小时以后到达的考生不能入场。

考试开始后不可以提前交卷离场。

愉快的时光总是很短暂，以上就是今天51题库考试学习网为大家分享的全部内容，希望以上的资讯能够帮助到所有的考生，51题库考试学习网在这里预祝各位考生在今年的考试中取得优异的成绩！如果还有什么疑问，欢迎大家继续向51题库考试学习网进行提问，我们也会及时的回复大家的问题！

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) To correct the problems at Flavours Fine Foods, explain to Alan Jones:

(i) the need for delegation; (3 marks)

正确答案：
(c) (i) Without delegation, formal organisations could not exist. Without allocation of authority, responsibility and delegation, a formal organisation cannot be effective. They are critical aspects. Managers must delegate because of the size and complexity of the organisation (certainly an issue for Flavours Fine Foods). Delegation can help overcome the physical and mental limitations of staff, managers and supervisors and it allows management to attend to other matters since routine tasks and decision making can be passed down. However, superiors must call subordinates to account and coordinate their activities.

2 The activities of an organisation have to be managed and co-ordinated to ensure that its objectives are met. The organisation’s structure is designed to support this.

Required:

(a) What is meant by the term ‘organisational structure,’ often shown as an organisation chart? (5 marks)

正确答案：
2 All organisations of whatever size have to work in a co-ordinated way to ensure that the objectives laid down are achieved.However, for effective co-ordination to take place, the structure must be correct and understood. Very often, managers know the structure but cannot explain its significance or appropriateness.
(a) The structure of an organisation is often depicted as a chart. The structure explains the communication pattern, the linking mechanism between departments, tasks and individuals, the co-ordinating mechanism that ensures the entire organization is working toward the same objective, and who is in control of the organisation’s activities and at what level in the organisation.

14 Alpha buys goods from Beta. At 30 June 2005 Beta’s account in Alpha’s records showed $5,700 owing to Beta.

Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200.

Which of the following could account fully for the difference?

A Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.

B The credit side of Beta’s account in Alpha’s records has been undercast by $500.

C An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.

D Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.

正确答案：D

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