ACCA考试有时间限制吗？

发布时间：2020-03-05

随着我国经济发展，ACCA在社会上的关注度在近年来不断上升，让不少人都跃跃欲试。但是，ACCA考试科目较多，一些小伙伴不免担心成绩有效期较短，而自己的备考时间不够该怎么办。鉴于此，51题库考试学习网在下面为大家带来2020年ACCA考试成绩有效期的相关信息，以供参考。

根据ACCA官方规定，F段成绩永久有效，P段要在7年内考完。如果说，P段这7年有效期到期了，那么学员的P段成绩从首次考过科目开始滚动失效，需要重新参加考试。这样在尽可能保证公平的同时，也让学员所学习的知识更契合社会发展现状。

值得一提的是，ACCA采用上述规定的时间较短，部分在此规定之前完成注册的学员成绩管理方式有所不同：凡在2015年度新注册ACCA学员身份并拥有参加2015年12月考试资格的学员以及所有以前注册ACCA学员身份的老学员仍然采用十年有效期。

以上就是关于ACCA考试成绩有效期的相关情况。51题库考试学习网提醒：根据历年考试情况，大多数学员一般在三至四年通过所有考试，因此小伙伴们大可不必太过担心无法在成绩有效期内通过所有的考试科目。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。

(a) The following information relates to Crosswire a publicly listed company.

Summarised statements of financial position as at:

The following information is available:

(i) During the year to 30 September 2009, Crosswire embarked on a replacement and expansion programme for its non-current assets. The details of this programme are:

On 1 October 2008 Crosswire acquired a platinum mine at a cost of $5 million. A condition of mining the

platinum is a requirement to landscape the mining site at the end of its estimated life of ten years. The

present value of this cost at the date of the purchase was calculated at $3 million (in addition to the

purchase price of the mine of $5 million).

Also on 1 October 2008 Crosswire revalued its freehold land for the first time. The credit in the revaluation

reserve is the net amount of the revaluation after a transfer to deferred tax on the gain. The tax rate applicable to Crosswire for deferred tax is 20% per annum.

On 1 April 2009 Crosswire took out a finance lease for some new plant. The fair value of the plant was

$10 million. The lease agreement provided for an initial payment on 1 April 2009 of $2·4 million followed

by eight six-monthly payments of $1·2 million commencing 30 September 2009.

Plant disposed of during the year had a carrying amount of $500,000 and was sold for $1·2 million. The

remaining movement on the property, plant and equipment, after charging depreciation of $3 million, was

the cost of replacing plant.

(ii) From 1 October 2008 to 31 March 2009 a further $500,000 was spent completing the development

project at which date marketing and production started. The sales of the new product proved disappointing

and on 30 September 2009 the development costs were written down to $1 million via an impairment

charge.

(iii) During the year ended 30 September 2009, $4 million of the 10% convertible loan notes matured. The

loan note holders had the option of redemption at par in cash or to exchange them for equity shares on the

basis of 20 new shares for each $100 of loan notes. 75% of the loan-note holders chose the equity option.

Ignore any effect of this on the other equity reserve.

All the above items have been treated correctly according to International Financial Reporting Standards.

(iv) The finance costs are made up of:

Required:

(i) Prepare a statement of the movements in the carrying amount of Crosswire’s non-current assets for the

year ended 30 September 2009; (9 marks)

(ii) Calculate the amounts that would appear under the headings of ‘cash flows from investing activities’

and ‘cash flows from financing activities’ in the statement of cash flows for Crosswire for the year ended

30 September 2009.

Note: Crosswire includes finance costs paid as a financing activity. (8 marks)

(b) A substantial shareholder has written to the directors of Crosswire expressing particular concern over the

deterioration of the company’s return on capital employed (ROCE)

Required:

Calculate Crosswire’s ROCE for the two years ended 30 September 2008 and 2009 and comment on the

apparent cause of its deterioration.

Note: ROCE should be taken as profit before interest on long-term borrowings and tax as a percentage of equity plus loan notes and finance lease obligations (at the year end). (8 marks)

正确答案：
(i)Thecashelementsoftheincreaseinproperty,plantandequipmentare$5millionforthemine(thecapitalisedenvironmentalprovisionisnotacashflow)and$2·4millionforthereplacementplantmakingatotalof$7·4million.(ii)Ofthe$4millionconvertibleloannotes(5,000–1,000)thatwereredeemedduringtheyear,75%($3million)ofthesewereexchangedforequitysharesonthebasisof20newsharesforeach$100inloannotes.Thiswouldcreate600,000(3,000/100x20)newsharesof$1eachandsharepremiumof$2·4million(3,000–600).As1million(5,000–4,000)newshareswereissuedintotal,400,000musthavebeenforcash.Theremainingincrease(aftertheeffectoftheconversion)inthesharepremiumof$1·6million(6,000–2,000b/f–2,400conversion)mustrelatetothecashissueofshares,thuscashproceedsfromtheissueofsharesis$2million(400nominalvalue+1,600premium).(iii)Theinitialleaseobligationis$10million(thefairvalueoftheplant).At30September2009totalleaseobligationsare$6·8million(5,040+1,760),thusrepaymentsintheyearwere$3·2million(10,000–6,800).(b)TakingthedefinitionofROCEfromthequestion:Fromtheaboveitcanbeclearlyseenthatthe2009operatingmarginhasimprovedbynearly1%point,despitethe$2millionimpairmentchargeonthewritedownofthedevelopmentproject.ThismeansthedeteriorationintheROCEisduetopoorerassetturnover.Thisimpliestherehasbeenadecreaseintheefficiencyintheuseofthecompany’sassetsthisyearcomparedtolastyear.Lookingatthemovementinthenon-currentassetsduringtheyearrevealssomemitigatingpoints:Thelandrevaluationhasincreasedthecarryingamountofproperty,plantandequipmentwithoutanyphysicalincreaseincapacity.Thisunfavourablydistortsthecurrentyear’sassetturnoverandROCEfigures.TheacquisitionoftheplatinummineappearstobeanewareaofoperationforCrosswirewhichmayhaveadifferent(perhapslower)ROCEtootherpreviousactivitiesoritmaybethatitwilltakesometimefortheminetocometofullproductioncapacity.Thesubstantialacquisitionoftheleasedplantwashalf-waythroughtheyearandcanonlyhavecontributedtotheyear’sresultsforsixmonthsatbest.Infutureperiodsafullyear’scontributioncanbeexpectedfromthisnewinvestmentinplantandthisshouldimprovebothassetturnoverandROCE.Insummary,thefallintheROCEmaybeduelargelytotheabovefactors(effectivelythereplacementandexpansionprogramme),ratherthantopooroperatingperformance,andinfutureperiodsthismaybereversed.ItshouldalsobenotedthathadtheROCEbeencalculatedontheaveragecapitalemployedduringtheyear(ratherthantheyearendcapitalemployed),whichisarguablymorecorrect,thenthedeteriorationintheROCEwouldnothavebeenaspronounced.

(d) Briefly describe the principal audit work to be performed in respect of the carrying amount of the following

items in the balance sheet:

(i) trade receivables; and (3 marks)

正确答案：
(d) Principal audit work
(i) Trade receivables
■ Review of agreements to determine the volume rebates terms. For example,
– the % discounts;
– the volumes to which they apply;
– the period over which they accumulate;
– settlement method (e.g. by credit note or other off-set or repayment).
■ Direct positive confirmation of a value-weighted sample of balances (i.e. larger amounts) to identify potential
overstatement (e.g. due to discounts earned not being awarded).
■ Monitoring of after-date cash receipts and matching against amounts due as shortfalls may indicate disputed
amounts.
■ Review of after-date credit notes to ensure adequate allowance (accrual) is made for discounts earned in the year
to 30 June 2006.
■ Credit risk analysis of individually significant balances and assessment of impairment losses (where carrying value
is less than the present value of the estimated cash flows discounted at the effective interest rate).

(c) At a recent meeting of the board of directors, the managing director of Envico Ltd said that he considered it

essential to be able to assess the ‘value for money’ of each seminar. He suggested that the quality of the speakers

and the comfort of the seminar rooms were two assessment criteria that should be used in order to assess the

‘value for money’ of each seminar.

Required:

Discuss SIX separate and distinct assessment criteria (including those suggested by the managing director),

that would enable the management of Envico Ltd to assess the ‘value for money’ of each seminar.

(6 marks)

正确答案：
(c) The following are six separate and distinct assessment criteria (including those suggested by the managing director), that
would enable the management of Envico Ltd to assess the ‘value for money’ of each seminar. The assessment criteria are
presented as questions that would comprise the contents of a questionnaire but other presentations would have been equally
acceptable.
(1) Did the course meet your objectives?
‘Value for money’ may, in part, be assessed by reference to the ‘effectiveness’ of the service provision. Effectiveness may
be viewed in this context as meeting the objectives of attendees. All attendees have similar but varying objectives and
hence it is vital that Envico Ltd meets the objectives of all attendees if seminars are to constitute ‘value for money’.
(2) How would you rate the quality of the speakers?
A primary resource of Envico Ltd is its speakers and thus it is important to gauge how they were perceived to perform
by the attendees.
(3) How would you rate comfort, cleanliness and facilities of the seminar rooms?
Again, a principal resource, which is consumed when providing the service, is the seminar room and the facilities
contained within it. Attendees will find a clean and ergonomically designed room more conducive for education and
training activities.
(4) How would you assess the quality of the course materials?
Since Envico Ltd undertakes the provision of educational and training seminars then the quality of course materials
provided assumes critical significance as they represent the ‘raison d’être’ of Envico Ltd. If they are perceived to be of
high quality they may act as a good advertisement for the company. Conversely, poor quality course materials will cause
Envico Ltd to be perceived poorly.
(5) How strongly would you recommend Envico courses to friends and colleagues?
This is a very important consideration since ‘word of mouth’ may represent the best means of advertising the services
provided by Envico Ltd and is indicative of whether attendees consider that they have received ‘value for money’ from
Envico Ltd.
(6) Do you consider that you could have achieved your objectives in attending the course in a more expedient manner? If
so, please detail below.
This question acknowledges that the time of attendees is a scarce resource and hence there may well be an opportunity
cost in attending seminars in addition to the explicit costs such as course fees, travel and subsistence costs etc. It is
essential that Envico Ltd is flexible in its approach to meeting the needs of clients where attendance at seminars is either
impracticable or undesirable. Perhaps a series of interactive CDs and/or video tuition may be more appropriate in certain
instances.

(d) Additionally Router purchased 60% of the ordinary shares of a radio station, Playtime, a public limited company,

on 31 May 2007. The remaining 40% of the ordinary shares are owned by a competitor company who owns a

substantial number of warrants issued by Playtime which are currently exercisable. If these warrants are

exercised, they will result in Router only owning 35% of the voting shares of Playtime. (4 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：

(d) IAS27 paragraph 14, ‘Consolidated and Separate Financial Statements’, states that warrants that have the potential to give
the holder voting power or reduce another party’s voting power over the financial and operating policies of the issuer should
be considered when existence of control is assessed. The warrants held by the competitor company, if exercised, would grant
that company control over Playtime. One party only can control Playtime and, therefore, the competitor company should
consolidate Playtime. In coming to this decision all the facts and circumstances that affect potential voting rights (except the
intention of management and the financial ability to exercise or convert) should be considered. It seems, however, that there
is a prima facie case for not consolidating Playtime but accounting for it under IAS28 or IAS39.

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