这里有北京ACCA机考考点汇总，不看看吗？

发布时间：2019-12-27


快来看啊，正在备考ACCA考试的朋友们，今天51题库考试学习网将给大家带来北京地区的分季机考考点，还在等什么，一起来看看吧！

ACCA是全球规模的专业会计师组织，目前在全球拥有20万名会员和50万名学员，学员遍布180多个国家，全球超过7500家机构成为ACCA认证雇主。ACCA也是最早进入中国的国际专业会计师组织，截止到2020年，ACCA中国地区会员和学员总数也分别超过了2.4万及6.1万名，考点遍布了北京、西安、哈尔滨、沈阳、大连、天津、青岛、泰安、济南、武汉、保定、烟台、郑州、兰州、乌鲁木齐、呼和浩特、上海、南京、杭州、合肥、无锡、长沙、南昌、广州、深圳、海口、南宁、厦门、成都、重庆等城市,以下为北京地区的分季机考考点，仅供学员参考：

接下来给大家看看ACCA考前规则吧！

1.考生须在开始前30分钟到达ACCA考试地点，由监考老师对考生进行核查考生本人身份证、ACCA注册号。

2.考生可选择开考前进行网上测试，也可选择开考前1小时到达考点，在机考中心进行测试，熟悉机考流程。

3.考生在考试开始前15分钟经过监考老师批准方可进入考场。逾时不得再进入考场。

进入考场后的规则

1.考生进入考场后必须把考试相关书籍材料等放到指定位置，并将手机等通讯设备关闭。考生只允许携带本人身份证、笔、单功能计算器进入考场，否则一律按作弊处理。

2.考试开始前，监考人员会宣读考场纪律;考生需要在电脑上输入个人信息，监考人员会核对考生的身份;身份核对后，电脑上会显示出3页考试操作指南，考生仔细阅读，得到监考人员的允许后才可点击考试科目，开始考试。

3.考试开始时，题目会直接在屏幕上显示，请直接在电脑上输入答案。

4.考试结束后，需要打印2份考试成绩通知单，自己保留一份，机考中心保留一份。

5.机考中心会在考试结束后上传考试成绩，72小时内成绩会上传到考生的MYACCA成绩记录中。

6.考试费用一旦缴付，如因考生自身原因缺考，作弃权处理，不须考虑退款事宜。机考中心保留因不可抗力因素调整机考时间或取消考试的权力。

好了，51题库考试学习网今天给大家分享的关于内容就到这里了，如果想了解更多内容一定要多多关注51题库考试学习网哦！


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。

Glove Co makes high quality, hand-made gloves which it sells for an average of $180 per pair. The standard cost of labour for each pair is $42 and the standard labour time for each pair is three hours. In the last quarter, Glove Co had budgeted production of 12,000 pairs, although actual production was 12,600 pairs in order to meet demand.

37,000 hours were used to complete the work and there was no idle time. The total labour cost for the quarter was $531,930.

At the beginning of the last quarter, the design of the gloves was changed slightly. The new design required workers to sew the company’s logo on to the back of every glove made and the estimated time to do this was 15 minutes for each pair. However, no-one told the accountant responsible for updating standard costs that the standard time per pair of gloves needed to be changed. Similarly, although all workers were given a 2% pay rise at the beginning of the last quarter, the accountant was not told about this either. Consequently, the standard was not updated to reflect these changes.

When overtime is required, workers are paid 25% more than their usual hourly rate.

Required:

(a) Calculate the total labour rate and total labour efficiency variances for the last quarter. (2 marks)

(b) Analyse the above total variances into component parts for planning and operational variances in as much detail as the information allows. (6 marks)

(c) Assess the performance of the production manager for the last quarter. (7 marks)

正确答案：
(a)BasicvariancesLabourratevarianceStandardcostoflabourperhour=$42/3=$14perhour.Labourratevariance=(actualhourspaidxactualrate)–(actualhourspaidxstdrate)Actualhourspaidxactualrate=$531,930.Actualhourspaidxstdrate=37,000x$14=$518,000.Thereforeratevariance=$531,930–$518,000=$13,930ALabourefficiencyvarianceLabourefficiencyvariance=(actualproductioninstdhours–actualhoursworked)xstdrate[(12,600x3)–37,000]x$14=$11,200F(b)PlanningandoperationalvariancesLabourrateplanningvariance(Revisedrate–stdrate)xactualhourspaid=[$14·00–($14·00x1·02)]x37,000=$10,360A.LabourrateoperationalvarianceRevisedratexactualhourspaid=$14·28x37,000=$528,360.Actualcost=$531,930.Variance=$3,570A.Labourefficiencyplanningvariance(Standardhoursforactualproduction–revisedhoursforactualproduction)xstdrateRevisedhoursforeachpairofgloves=3·25hours.[37,800–(12,600x3·25)]x$14=$44,100A.Labourefficiencyoperationalvariance(Revisedhoursforactualproduction–actualhoursforactualproduction)xstdrate(40,950–37,000)x$14=$55,300F.(c)AnalysisofperformanceAtafirstglance,performancelooksmixedbecausethetotallabourratevarianceisadverseandthetotallabourefficiencyvarianceisfavourable.However,theoperationalandplanningvariancesprovidealotmoredetailonhowthesevarianceshaveoccurred.Theproductionmanagershouldonlybeheldaccountableforvarianceswhichhecancontrol.Thismeansthatheshouldonlybeheldaccountablefortheoperationalvariances.Whentheseoperationalvariancesarelookedatitcanbeseenthatthelabourrateoperationalvarianceis$3,570A.Thismeansthattheproductionmanagerdidhavetopayforsomeovertimeinordertomeetdemandbutthemajorityofthetotallabourratevarianceisdrivenbythefailuretoupdatethestandardforthepayrisethatwasappliedatthestartofthelastquarter.Theovertimeratewouldalsohavebeenimpactedbythatpayincrease.Then,whenthelabourefficiencyoperationalvarianceislookedat,itisactually$55,300F.Thisshowsthattheproductionmanagerhasmanagedhisdepartmentwellwithworkerscompletingproductionmorequicklythanwouldhavebeenexpectedwhenthenewdesignchangeistakenintoaccount.Thetotaloperatingvariancesaretherefore$51,730Fandsooverallperformanceisgood.Theadverseplanningvariancesof$10,360and$44,100donotreflectontheperformanceoftheproductionmanagerandcanthereforebeignoredhere.

(c) Discuss the difficulties that may be experienced by a small company which is seeking to obtain additional

funding to finance an expansion of business operations. (8 marks)

正确答案：
(c) Small businesses face a number of well-documented problems when seeking to raise additional finance. These problems have
been extensively discussed and governments regularly make initiatives seeking to address these problems.
Risk and security
Investors are less willing to offer finance to small companies as they are seen as inherently more risky than large companies.
Small companies obtaining debt finance usually use overdrafts or loans from banks, which require security to reduce the level
of risk associated with the debt finance. Since small companies are likely to possess little by way of assets to offer as security,
banks usually require a personal guarantee instead, and this limits the amount of finance available.
Marketability of ordinary shares
The equity issued by small companies is difficult to buy and sell, and sales are usually on a matched bargain basis, which
means that a shareholder wishing to sell has to wait until an investor wishes to buy. There is no financial intermediary willing
to buy the shares and hold them until a buyer comes along, so selling shares in a small company can potentially take a long
time. This lack of marketability reduces the price that a buyer is willing to pay for the shares. Investors in small company
shares have traditionally looked to a flotation, for example on the UK Alternative Investment Market, as a way of realising their
investment, but this has become increasingly expensive. Small companies are likely to be very limited in their ability to offer
new equity to anyone other than family and friends.
Tax considerations
Individuals with cash to invest may be encouraged by the tax system to invest in large institutional investors rather than small
companies, for example by tax incentives offered on contributions to pension funds. These institutional investors themselves
usually invest in larger companies, such as stock-exchange listed companies, in order to maintain what they see as an
acceptable risk profile, and in order to ensure a steady stream of income to meet ongoing liabilities. This tax effect reduces
the potential flow of funds to small companies.
Cost
Since small companies are seen as riskier than large companies, the cost of the finance they are offered is proportionately
higher. Overdrafts and bank loans will be offered to them on less favourable terms and at more demanding interest rates than
debt offered to larger companies. Equity investors will expect higher returns, if not in the form. of dividends then in the form
of capital appreciation over the life of their investment.

4 (a) Router, a public limited company operates in the entertainment industry. It recently agreed with a television

company to make a film which will be broadcast on the television company’s network. The fee agreed for the

film was $5 million with a further $100,000 to be paid every time the film is shown on the television company’s

channels. It is hoped that it will be shown on four occasions. The film was completed at a cost of $4 million and

delivered to the television company on 1 April 2007. The television company paid the fee of $5 million on

30 April 2007 but indicated that the film needed substantial editing before they were prepared to broadcast it,

the costs of which would be deducted from any future payments to Router. The directors of Router wish to

recognise the anticipated future income of $400,000 in the financial statements for the year ended 31 May

2007. (5 marks)

Required:

Discuss how the above items should be dealt with in the group financial statements of Router for the year ended

31 May 2007.

正确答案：
(a) Under IAS18 ‘Revenue’, revenue on a service contract is recognised when the outcome of the transaction can be measured
reliably. For revenue arising from the rendering of services, provided that all of the following criteria are met, revenue should
be recognised by reference to the stage of completion of the transaction at the balance sheet date (the percentage-ofcompletion
method) (IAS18 para 20):
(a) the amount of revenue can be measured reliably;
(b) it is probable that the economic benefits will flow to the seller;
(c) the stage of completion at the balance sheet date can be measured reliably; and
(d) the costs incurred, or to be incurred, in respect of the transaction can be measured reliably.
When the above criteria are not met, revenue arising from the rendering of services should be recognised only to the extent
of the expenses recognised that are recoverable. Because the only revenue which can be measured reliably is the fee for
making the film ($5 million), this should therefore be recognised as revenue in the year to 31 May 2007 and matched against
the cost of the film of $4 million. Only when the television company shows the film should any further amounts of $100,000
be recognised as there is an outstanding ‘performance’ condition in the form. of the editing that needs to take place before the
television company will broadcast the film. The costs of the film should not be carried forward and matched against
anticipated future income unless they can be deemed to be an intangible asset under IAS 38 ‘Intangible Assets’. Additionally,
when assessing revenue to be recognised in future years, the costs of the editing and Router’s liability for these costs should
be assessed.

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