考生须知!ACCA随时机考注意事项

发布时间:2020-02-26


你知道ACCA随时机考注意事项吗?为了帮助大家了解这方面的信息,51题库考试学习网为大家带来了这方面的相关信息,有需要的小伙伴请仔细阅读哦!

ACCA前四科目前采用了随机机考的形式。

ACCA随时机考注意事项:

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:

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。

7ACCA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。

51题库考试学习网还给大家带来了ACCA报名条件:

报名注册ACCA学员,具备以下条件之一即可:

1、教育部认可的高等院校在校生(本科在校),顺利完成大一学期的课程考试,即可报名成为ACCA的正式学员。

2、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。

3、未符合12项报名资格的申请者,年满16周岁的可以先申请参加FIA(Foundations in Accountancy)基础财务资格考试。在完成FAB(基础商业会计)FMA(基础管理会计)FFA(基础财务会计)3门课程后,可以豁免ACCAF1-F3三门课程的考试,直接进入ACCA技能课程的考试。

看完以上内容,不知道对各位考生是否有所帮助呢?若有疑问请关注51题库考试学习网喔!


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。

(ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’s

accountability to equity investors. (4 marks)

正确答案:
(ii) Accountability to equity investors
Voluntary disclosures are an effective way of redressing the information asymmetry that exists between management and
investors. In adding to mandatory content, voluntary disclosures give a fuller picture of the state of the company.
More information helps investors decide whether the company matches their risk, strategic and ethical criteria, and
expectations.
Makes the annual report more forward looking (predictive) whereas the majority of the numerical content is backward
facing on what has been.
Helps transparency in communicating more fully thereby better meeting the agency accountability to investors,
particularly shareholders.
There is a considerable amount of qualitative information that cannot be conveyed using statutory numbers (such as
strategy, ethical content, social reporting, etc).
Voluntary disclosure gives a more rounded and more complete view of the company, its activities, strategies, purposes
and values.
Voluntary disclosure enables the company to address specific shareholder concerns as they arise (such as responding
to negative publicity).
[Tutorial note: other valid points will attract marks]

(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.

(b) Discuss the key issues which the statement of cash flows highlights regarding the cash flow of the company.

(10 marks)

正确答案:
(b) Financial statement ratios can provide useful measures of liquidity but an analysis of the information in the cash flow
statement, particularly cash flow generated from operations, can provide specific insights into the liquidity of Warrburt. It is
important to look at the generation of cash and its efficient usage. An entity must generate cash from trading activity in order
to avoid the constant raising of funds from non-trading sources. The ‘quality of the profits’ is a measure of an entity’s ability
to do this. The statement of cash flow shows that the company has generated cash in the period despite sustaining a
significant loss ($92m cash flow but $21m loss). The problem is the fact that the entity will not be able to sustain this level
of cash generation if losses continue.
An important measure of cash flow is the comparison of the cash from operating activity to current liabilities. In the case of
Warrburt, this is $92m as compared to $155m. Thus the cash flow has not covered the current liabilities.
Operating cash flow ($92 million) determines the extent to which Warrburt has generated sufficient funds to repay loans,
maintain operating capability, pay dividends and make new investments without external financing. Operating cash flow
appears to be healthy, partially through the release of cash from working capital. This cash flow has been used to pay
contributions to the pension scheme, pay finance costs and income taxes. These uses of cash generated would be normal for
any entity. However, the release of working capital has also financed in part the investing activities of the entity which includes
the purchase of an associate and property, plant and equipment. The investing activities show a net cash outflow of
$43 million which has been financed partly out of working capital, partly from the sale of PPE and AFS financial assets and
partly out of cash generated from operations which include changes in working capital. It seems also that the issue of share
capital has been utilised to repay the long term borrowings and pay dividends. Also a significant amount of cash has been
raised through selling AFS investments. This may not continue in the future as it will depend on the liquidity of the market.
This action seems to indicate that the long term borrowings have effectively been ‘capitalised’. The main issue raised by the
cash flow statement is the use of working capital to partially finance investing activities. However, the working capital ratio
and liquidity ratios are still quite healthy but these ratios will deteriorate if the trend continues.

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