注意!7月ACCA考试信息更改、延期、退考等业务办理截止时间公布
发布时间:2020-03-27
原定于2020年6月1日-6月5日举行的ACCA考试已正式延期至7月,已报考本次考季的ACCA学员,考试科目、考点信息更改,以及考试延期等相关业务的办理将于4月27日(明天)截止,需要办理以上业务的同学请尽快登录ACCA全球官网进行办理。
ACCA考试退考及修改流程:
Step 1登录到你的myACCA账户,进入“Exam Entry”页面中,点击“View/ Amend Exam Entry”进入报考更改页面
。
Step 2进入页面后,点击“Amend
Exam Entry”进行考试报名更改。
Step 3更改报考的页面中,会出现初始报名的页面,如需删减考试科目,请将科目的“√” 去除;如需增加科目,请直接在需报考的科目后打勾。
Step 4更改考试报名后,会显示出哪门科目被取消,哪门科目已报考成功,相应的费用也会在此页面中进行调整和更改。点击“Proceed to payment”进入支付页面进行付费。
再次强调一点,一定要在我们正常报考截止日期之前,进行考试信息的更改。假如你选择退考,那么退考后,之前所缴纳的ACCA考试费用,还会返回到你的ACCA账户里,可以用来缴年费和下次考试,但是不能返回到你的银行卡。
另外,ACCA考试报名,具体报名步骤如下:
第一步:登陆ACCA官网,然后进入myACCA
第二步:在登录界面输入ACCA 注册号以及密码
第三步:登陆到myACCA之后点击进入左边的 EXAM ENTRY
第四步:点击“EXAM ENTRY”后出现的是考试费情况,点击Enter for Exams
第五步:选择考试季, 点击下拉框选择考试季,显示如下点击“Apply for Exam session”
第六步:选择ACCA考试科目,在select
exam下面的方框打钩,exam type选择“computer
based“or”paper based“,没有选项的默认为paper based, 选择考试国家和地点,然后点击next
第七步:再次确认考试信息和支付金额,如果有欠费,或是年费,在myACCA
account balance due后面会显示金额
第八步:在方框处打钩,点击“proceed topayment”
第九步:选择支付方式,支付宝or信用卡(1)选择信用卡,填写Card Number(卡号)、Card Holder Name(持卡人姓名)、Card expiry Date(有效期)、CVC(安全码)、点击“next“
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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。
3 Clyde Williams is facing a dilemma. He has successfully built up a small family-owned company, Concrete Solutions
Ltd, manufacturing a range of concrete based products used in making roads, pavements and walkways. The
production technology is very low tech and uses simple wooden moulds into which the concrete is poured. As a
consequence he is able to use low skilled and low cost labour, which would find it difficult to find alternative
employment in a region with high unemployment levels. The company has employed many of its workforce since its
creation in 1996. The company’s products are heavy, bulky and costly to transport. This means its market is limited
to a 30-mile area around the small rural town where the manufacturing facility is located. Its customers are a mix of
private sector building firms and public sector local councils responsible for maintaining roads and pavements. By its
nature much of the demand is seasonal and very price sensitive.
A large international civil engineering company has recently approached Clyde with an opportunity to become a
supplier of concrete blocks used in a sophisticated system for preventing coast and riverbank erosion. The process
involves interlocking blocks being placed on a durable textile base. Recent trends in global warming and pressure in
many countries to build in areas liable to flooding have created a growing international market for the patented erosion
prevention system. Clyde has the opportunity to become the sole UK supplier of the blocks and to be one of a small
number of suppliers able to export the blocks to Europe. To do it he will need to invest a significant amount in CAM
(computer aided manufacturing) technology with a linked investment in the workforce skills needed to operate the
new technology. The net result will be a small increase in the size of the labour force but redundancy for a significant
number of its existing workers either unwilling or unable to adapt to the demands of the new technology. Successful
entry into this new market will reduce his reliance on the seasonal low margin concrete products he currently produces
and significantly improve profitability.
One further complication exists. Concrete Solutions is located in a quiet residential area of its home town. Clyde is
under constant pressure from the local residents and their council representatives to reduce the amount of noise and
dust created in the production process. Any move into making the new blocks will increase the pollution problems
the residents face. There is a possibility of moving the whole manufacturing process to a site on a new industrial estate
being built by the council in a rival town. However closure of the existing site would lead to a loss of jobs in the current
location. Clyde has asked for your help in resolving his dilemma.
Required:
(a) Using models where appropriate, advise Clyde on whether he should choose to take advantage of the
opportunity offered by the international company. (12 marks)
SWOT analysis, including his personal liability to manage the strategic change would be useful. There may be a significant
investment in new technology and employee training to make the new blocks. In effect he will be forming a strategic alliance
with the international company and making significant changes to both the value chain and value system. There will be no
need to invest in sales and marketing as this will be the responsibility of its larger partner. As a major strategic option there
is a need to address issues of its suitability, acceptability and feasibility. In terms of suitability the option seems to address
many of the strategic problems attached to his current product range. It is a product that can be sold all year round and into
a much wider geographical market area. It is in terms of acceptability that the dilemma reveals itself and the impact on the
different stakeholders involved – he may find stakeholder mapping and scenario building useful in coming to a decision. As
the owner of the business he needs to assess the risk involved against the likely returns. Feasibility looks reasonably sound– new resources and skills will be needed but affordable and achievable with the support of the partner.
5 Which of the following factors could cause a company’s gross profit percentage on sales to fall below the expected
level?
1 Understatement of closing inventories.
2 The incorrect inclusion in purchases of invoices relating to goods supplied in the following period.
3 The inclusion in sales of the proceeds of sale of non-current assets.
4 Increased cost of carriage charges borne by the company on goods sent to customers.
A 3 and 4
B 2 and 4
C 1 and 2
D 1 and 3
(b) Explain the major benefits of pursuing a policy of internal development. (4 marks)
(b) The major benefits of pursuing a policy of internal development that may accrue to Taliesin Ltd are as follows:
– By confining their activities to its internal environment the company avoids the need to manage the integration of
businesses which is necessitated by an acquisition. Management teams, when considering the acquisition of another
organisation, very often underestimate the costs of integration.
– There is no need for the board of directors of Taliesin Ltd to familiarise itself with different organisational and national
cultures, values etc, thereby avoiding many potential problems.
– The board of directors of Taliesin Ltd is better able to control the activities of the business and the need for more complex
supply chains and strategic alliances with foreign organisations is rendered unnecessary.
– All investments are made at market price whereas if the board of directors was to attempt to grow the business
acquisition then significant outlays would probably be made in respect of purchased goodwill.
– As the organisation develops and expands, staff are provided with development and learning activities that may
precipitate an increase in the level of their commitment to the organisation.
(ii) Calculate the minimum target contribution to sales ratio (%) at which ‘Nellie the Elephant’ will be
financially viable, assuming that all other data remain unchanged. (4 marks)
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