ACCA考试合格证书是否实行电子证书

发布时间：2020-02-29

随着我国对外贸易的发展，近年来网上也增加了许多ACCA考试相关信息的询问。比如ACCA考试合格证书是否实行电子证书。鉴于此，51题库考试学习网在下面为大家带来2020年ACCA考试合格证书的相关信息，以供参考。

ACCA考试合格证书采用电子证书，考生在做完每个阶段的线上测试之后，等待三五天的时间，ACCA官方审核通过后，就会自动生成ACCA考试合格证书，证书为PDF版本，有需求的考生可自行下载打印。具体打印流程为：

  1.登录MYACCA，点击Exam Status&Results。

  2.点击右边的Print a Certificate，会出现以下页面，点击View Certificate选择证书点击下载即可。

  通过考试仅为第一步，想要成为ACCA会员还有其他要求：当你学完了ACCA的所有课程，且通过了考试，并在线完成相应的Professionalism and ethics学习和测试，还必须具备三年及以上的工作经验，才可以进行申请。提交申请后，需要通过审核才能正式成为ACCA会员。

  具体申请流程为：登录ACCA网站下载并填写《ACCA会员申请表》，并在满足会员必要条件后向ACCA递交ACCA会员申请表。ACCA总部会对申请人进行资料审核，审核通过后，会为申请人颁发ACCA会员证书，一般这个过程需要两个月的时间。等拿到证书后，小伙伴们就是正式的ACCA会员了。

以上就是关于ACCA考试合格证书的相关情况。51题库考试学习网提醒：ACCA会员资格审核时间较长，小伙伴们如果短时间内未收到消息，也不要太过着急哦。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。

Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:

The selling price of the car was $25,300. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.

What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?

A.$23,105

B.$23,000

C.$20,909

D.$24,150

正确答案：D

At 31 March 2015, the deferred consideration of $12,650 would need to be discounted by 10% for one year to $11,500 (effectively deferring a finance cost of $1,150). The total amount credited to profit or loss would be $24,150 (12,650 + 11,500).

4 (a) Explain the meaning of the term ‘working capital cycle’ for a trading company. (4 marks)

正确答案：
(a) The working capital cycle illustrates the changing make-up of working capital in the course of the trading operations of a
business:
1 Purchases are made on credit and the goods go into inventory.
2 Inventory is sold and converted into receivables
3 Credit customers pay their accounts
4 Cash is used to pay suppliers.

(a) List and explain FOUR methods of selecting a sample of items to test from a population in accordance with ISA 530 (Redrafted) Audit Sampling and Other Means of Testing. (4 marks)

(b) List and explain FOUR assertions from ISA 500 Audit Evidence that relate to the recording of classes of

transactions. (4 marks)

(c) In terms of audit reports, explain the term ‘modified’. (2 marks)

正确答案：
(a)SamplingmethodsMethodsofsamplinginaccordancewithISA530AuditSamplingandOtherMeansofTesting:Randomselection.Ensureseachiteminapopulationhasanequalchanceofselection,forexamplebyusingrandomnumbertables.Systematicselection.Inwhichanumberofsamplingunitsinthepopulationisdividedbythesamplesizetogiveasamplinginterval.Haphazardselection.Theauditorselectsthesamplewithoutfollowingastructuredtechnique–theauditorwouldavoidanyconsciousbiasorpredictability.Sequenceorblock.Involvesselectingablock(s)ofcontinguousitemsfromwithinapopulation.Tutorialnote:Othermethodsofsamplingareasfollows:MonetaryUnitSampling.Thisselectionmethodensuresthateachindividual$1inthepopulationhasanequalchanceofbeingselected.Judgementalsampling.Selectingitemsbasedontheskillandjudgementoftheauditor.(b)Assertions–classesoftransactionsOccurrence.Thetransactionsandeventsthathavebeenrecordedhaveactuallyoccurredandpertaintotheentity.Completeness.Alltransactionsandeventsthatshouldhavebeenrecordedhavebeenrecorded.Accuracy.Theamountsandotherdatarelatingtorecordedtransactionsandeventshavebeenrecordedappropriately.Cut-off.Transactionsandeventshavebeenrecordedinthecorrectaccountingperiod.Classification.Transactionsandeventshavebeenrecordedintheproperaccounts.(c)AuditreporttermModified.Anauditormodifiesanauditreportinanysituationwhereitisinappropriatetoprovideanunmodifiedreport.Forexample,theauditormayprovideadditionalinformationinanemphasisofmatter(whichdoesnotaffecttheauditor’sopinion)orqualifytheauditreportforlimitationofscopeordisagreement.

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