四川2022ACCA考试报名时间及注意事项

发布时间：2022-02-22

各位四川地区的小伙伴们，你们了解2022年ACCA考试的报名时间吗?接下来就和51题库考试学习网一起去了解下ACCA考试报名截止时间的相关分享。

2022年6月ACCA所有报名时间如下：

常规报名截止时间：2022年02月08日--2022年05月02日

后期报名截止时间：2022年05月09日

ACCA考试报名条件如下所示：

1)凡具有教育部承认的大专以上学历，即可报名成为ACCA的正式学员;

2)教育部认可的高等院校在校生，顺利完成大一的课程考试，即可报名成为ACCA的正式学员;

3)未符合1、2项报名资格的16周岁以上的申请者，也可以先申请参加FIA(Foundations in Accountancy)基础财务资格考试。在完成基础商业会计(FAB)、基础管理会计(FMA)、基础财务会计(FFA)3门课程，并完成ACCA基础职业模块，可获得ACCA商业会计师资格证书(Diploma in Accounting and Business)，资格证书后可豁免ACCAF1-F3三门课程的考试，直接进入技能课程的考试。

注册报名ACCA所需材料如下所示：

(一)在校学生所需准备的ACCA注册材料

1. 中英文在校证明(原件)

2. 中英文成绩单(可复印加盖所在学校或学校教务部门公章)

3. 中英文个人身份证件或护照(复印件加盖所在学校或学校教务部门公章)

4. 2寸彩色护照用证件照一张

5. 用于支付注册费用的国际双币信用卡或国际汇票(推荐使用Visa)

(二)非在校学生所需准备的注册资料(符合学历要求)

1. 中英文个人身份证件或护照(复印件加盖第三方章)

2. 中英文学历证明(复印件加盖第三方章)

3. 2寸彩色护照用证件照一张

4. 用于支付注册费用的国际双币信用卡或国际汇票(推荐使用Visa)

(三)非在校学生所需准备的注册资料(不符合学历要求-FIA形式)

1. 中英文个人身份证件或护照(复印件加盖第三方章)

2. 2寸彩色护照用证件照一张

3. 用于支付注册费用的国际双币信用卡或国际汇票(推荐使用Visa)

以上就是51题库考试学习网为四川地区考生分享的ACCA考试报名的相关信息，希望能够帮到大家!后续请大家继续关注51题库考试学习网，我们将分享更多的考试资讯给广大考生!

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。

1 The board of Worldwide Minerals (WM) was meeting for the last monthly meeting before the publication of the yearend

results. There were two points of discussion on the agenda. First was the discussion of the year-end results;

second was the crucial latest minerals reserves report.

WM is a large listed multinational company that deals with natural minerals that are extracted from the ground,

processed and sold to a wide range of industrial and construction companies. In order to maintain a consistent supply

of minerals into its principal markets, an essential part of WM’s business strategy is the seeking out of new sources

and the measurement of known reserves. Investment analysts have often pointed out that WM’s value rests principally

upon the accuracy of its reserve reports as these are the best indicators of future cash flows and earnings. In order to

support this key part of its strategy, WM has a large and well-funded geological survey department which, according

to the company website, contains ‘some of the world’s best geologists and minerals scientists’. In its investor relations

literature, the company claims that:

‘our experts search the earth for mineral reserves and once located, they are carefully measured so that the company

can always report on known reserves. This knowledge underpins market confidence and keeps our customers

supplied with the inventory they need. You can trust our reserve reports – our reputation depends on it!’

At the board meeting, the head of the geological survey department, Ranjana Tyler, reported that there was a problem

with the latest report because one of the major reserve figures had recently been found to be wrong. The mineral in

question, mallerite, was WM’s largest mineral in volume terms and Ranjana explained that the mallerite reserves in

a deep mine in a certain part of the world had been significantly overestimated. She explained that, based on the

interim minerals report, the stock market analysts were expecting WM to announce known mallerite reserves of

4·8 billion tonnes. The actual figure was closer to 2·4 billion tonnes. It was agreed that this difference was sufficient

to affect WM’s market value, despite the otherwise good results for the past year. Vanda Monroe, the finance director,

said that the share price reflects market confidence in future earnings. She said that an announcement of an incorrect

estimation like that for mallerite would cause a reduction in share value. More importantly for WM itself, however, it

could undermine confidence in the geological survey department. All agreed that as this was strategically important

for the company, it was a top priority to deal with this problem.

Ranjana explained how the situation had arisen. The major mallerite mine was in a country new to WM’s operations.

The WM engineer at the mine said it was difficult to deal with some local people because, according to the engineer,

‘they didn’t like to give us bad news’. The engineer explained that when the mine was found to be smaller than

originally thought, he was not told until it was too late to reduce the price paid for the mine. This was embarrassing

and it was agreed that it would affect market confidence in WM if it was made public.

The board discussed the options open to it. The chairman, who was also a qualified accountant, was Tim Blake. He

began by expressing serious concern about the overestimation and then invited the board to express views freely. Gary

Howells, the operations director, said that because disclosing the error to the market would be so damaging, it might

be best to keep it a secret and hope that new reserves can be found in the near future that will make up for the

shortfall. He said that it was unlikely that this concealment would be found out as shareholders trusted WM and they

had many years of good investor relations to draw on. Vanda Monroe, the finance director, reminded the board that

the company was bound to certain standards of truthfulness and transparency by its stock market listing. She pointed

out that they were constrained by codes of governance and ethics by the stock market and that colleagues should be

aware that WM would be in technical breach of these if the incorrect estimation was concealed from investors. Finally,

Martin Chan, the human resources director, said that the error should be disclosed to the investors because he would

not want to be deceived if he were an outside investor in the company. He argued that whatever the governance codes

said and whatever the cost in terms of reputation and market value, WM should admit its error and cope with

whatever consequences arose. The WM board contains three non-executive directors and their views were also

invited.

At the preliminary results presentation some time later, one analyst, Christina Gonzales, who had become aware of

the mallerite problem, asked about internal audit and control systems, and whether they were adequate in such a

reserve-sensitive industry. WM’s chairman, Tim Blake, said that he intended to write a letter to all investors and

analysts in the light of the mallerite problem which he hoped would address some of the issues that Miss Gonzales

had raised.

Required:

(a) Define ‘transparency’ and evaluate its importance as an underlying principle in corporate governance and in

relevant and reliable financial reporting. Your answer should refer to the case as appropriate. (10 marks)

正确答案：
(a) Transparency and its importance at WM
Define transparency
Transparency is one of the underlying principles of corporate governance. As such, it is one of the ‘building blocks’ that
underpin a sound system of governance. In particular, transparency is required in the agency relationship. In terms of
definition, transparency means openness (say, of discussions), clarity, lack of withholding of relevant information unless
necessary and a default position of information provision rather than concealment. This is particularly important in financial
reporting, as this is the primary source of information that investors have for making effective investment decisions.
Evaluation of importance of transparency
There are a number of benefits of transparency. For instance, it is part of gaining trust with investors and state authorities
(e.g. tax people). Transparency provides access for investors and other stakeholders to company information thereby dispelling
suspicion and underpinning market confidence in the company through truthful and fair reporting. It also helps to manage
stakeholder claims and reduces the stresses caused by stakeholders (e.g. trade unions) for whom information provision is
important. Reasons for secrecy/confidentiality include the fact that it may be necessary to keep strategy discussions secret
from competitors. Internal issues may be private to individuals, thus justifying confidentiality. Finally, free (secret or
confidential) discussion often has to take place before an agreed position is announced (cabinet government approach).
Reference to case
At Worldwide Minerals, transparency as a principle is needed to deal with the discussion of concealment. Should a discussion
of possible concealment even be taking place? Truthful, accurate and timely reporting underpins investor confidence in all
capital-funded companies including WM. The issue of the overestimation of the mallerite reserve is clearly a matter of concern
to shareholders and so is an example of where a default assumption of transparency would be appropriate.

(c) In October 2004, Volcan commenced the development of a site in a valley of ‘outstanding natural beauty’ on

which to build a retail ‘megastore’ and warehouse in late 2005. Local government planning permission for the

development, which was received in April 2005, requires that three 100-year-old trees within the valley be

preserved and the surrounding valley be restored in 2006. Additions to property, plant and equipment during

the year include $4·4 million for the estimated cost of site restoration. This estimate includes a provision of

$0·4 million for the relocation of the 100-year-old trees.

In March 2005 the trees were chopped down to make way for a car park. A fine of $20,000 per tree was paid

to the local government in May 2005. (7 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Volcan for the year ended

31 March 2005.

NOTE: The mark allocation is shown against each of the three issues.

正确答案：
(c) Site restoration
(i) Matters
■ The provision for site restoration represents nearly 2·5% of total assets and is therefore material if it is not
warranted.
■ The estimated cost of restoring the site is a cost directly attributable to the initial measurement of the tangible fixed
asset to the extent that it is recognised as a provision under IAS 37 ‘Provisions, Contingent Liabilities and
Contingent Assets’ (IAS 16 ‘Property, Plant and Equipment’).
■ A provision should not be recognised for site restoration unless it meets the definition of a liability, i.e:
– a present obligation;
– arising from past events;
– the settlement of which is expected to result in an outflow of resources embodying economic benefits.
■ The provision is overstated by nearly $0·34m since Volcan is not obliged to relocate the trees and de facto has
only an obligation of $60,000 as at 31 March 2005 (being the penalty for having felled them). When considered
in isolation, this overstatement is immaterial (representing only 0·2% of total assets and 3·6% of PBT).
■ It seems that even if there are local government regulations calling for site restoration there is no obligation unless
the penalties for non-compliance are prohibitive (unlike the fines for the trees).
■ It is unlikely that commencement of site development has given rise to a constructive obligation, since past actions
(disregarding the preservation of the trees) must dispel any expectation that Volcan will honour any pledge to
restore the valley.
■ Whether commencing development of the site, and destroying the trees, conflicts with any statement of socioenvironmental
responsibility in the annual report.
(ii) Audit evidence
■ A copy of the planning application and permission granted setting out the penalties for non-compliance.
■ Payment of $60,000 to local government in May 2005 agreed to the bank statement.
■ The present value calculation of the future cash expenditure making up the $4·0m provision.
Tutorial note: Evidence supporting the calculation of $0·4m is irrelevant as there is no liability to be provided for.
■ Agreement that the pre-tax discount rate used reflects current market assessments of the time value of money (as
for (a)).
■ Asset inspection at the site as at 31 March 2005.
■ Any contracts entered into which might confirm or dispute management’s intentions to restore the site. For
example, whether plant hire (bulldozers, etc) covers only the period over which the warehouse will be constructed
– or whether it extends to the period in which the valley would be ‘made good’.

(b) (i) Discuss the main factors that should be taken into account when determining how to treat gains and

losses arising on tangible non-current assets in a single statement of financial performance. (8 marks)

正确答案：
(b) (i) Currently there are many rules on how gains and losses on tangible non current assets should be reported and these
have traditionally varied from country to country. The main issues revolve around the reporting of depreciation,
disposal/revaluation gains and losses, and impairment losses. The reporting of such elements should take into account
whether the tangible non current assets have been revalued or held at historical cost. The problem facing standard
setters is where to report such gains and losses.The question is whether they should be reported as part of operating
activities or as ‘other gains and losses’.
Holding gains arising on the sale of tangible non current assets could be reported separately from operating results so
that the latter is not obscured by an asset realisation that reflects more a change in market prices than any increase in
the operating activity of the entity. Other changes in the carrying amounts of tangible non current assets will be reported
as part of the operating results. For example, the depreciation charge tries to reflect the consumption of the asset by the
entity and as such is not a holding loss. There may be cases where the depreciation charge does not reflect the
consumption of economic benefits. For example, the pattern and rate of depreciation could have been misjudged
because the asset’s useful life has been assessed incorrectly. In this case, when an asset is sold any excess or shortfall
of depreciation may need to be dealt with in the operating result.
Impairment is another factor to consider in reporting gains and losses on tangible non current assets. Impairment is
effectively accelerated depreciation. Impairment arises when the carrying amount of the asset is above its recoverable
amount. It follows therefore that any impairment loss should be reported as part of the operating result. Any losses on
disposal, to the extent that they represent impairment, could therefore be reported as part of the operating results. Any
losses which represent holding losses could be reported in ‘other gains and losses’. The difficulty will be differentiating
between holding losses and impairment losses. There will have to be clear and concise definitions of these terms or it
could lead to abuse by companies in their quest to maximise operating profits.
A distinction should be made between gains and losses arising on tangible non current assets as a result of revaluations
and those arising on disposal. The nature of the gain or loss is essentially the same although the timing and certainty
of the gain/loss is different. Therefore revaluation gains/losses may be reported in the ‘other gains and losses’ section.
Where an asset has been revalued, any loss on disposal that represents an impairment would be charged to operating
results and any remaining loss reported in ‘other gains and losses’.
Essentially, gains and losses should be reported on the basis of the characteristics of the gains and losses themselves.
Gains and losses with similar characteristics should be reported together thus helping the comparability of financial
performance nationally and internationally.

(b) Briefly describe the five extreme scores identified by Blake and Mouton. (5 marks)

正确答案：
Part (b):
Blake and Mouton analysed the extreme scores as:
1,1 – Impoverished Management
low concern for production and low concern for people.
This manager only makes the minimum effort in either area and will make the smallest possible effort required to get
the job done.
1,9 – Country Club Management
low concern for production and high concern for people.
This manager is thoughtful and attentive to the need of the people, which leads to a comfortable friendly organisation
atmosphere but very little ‘work’ is actually achieved.
9,1 – Task Management
high concern for production and low concern for people.
This manager is only concerned with production and arranges work in such a way that people interference is minimised.
5,5 – Middle of the Road Management
reasonable concern for both dimensions.
This manager is able to balance the task in hand and motivate the people to achieve these tasks.
9,9 – Team Management
High concern for production and high concern for people.
This manager integrates the two areas to foster working together and high production to produce true team leadership.
(Candidates may wish to draw the grid and describe these scores).

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