ACCA考试机考青海省预约流程是怎么样的？

发布时间：2020-01-10

这个世上没有任何事是天上掉馅饼的，就算是有，也是你一直坚持的结果。各位ACCAer们，温馨提示大家，现在ACCA考试可以提前预约啦，不知道具体的操作步骤也没关系，51题库考试学习网为大家讲述提前预约的步骤：

2020年ACCA机考考位如何预约？

通常情况下，常规报名时段开启时，学员就可以进行考位的预约了，考位的预约、更改和取消也均在常规报名阶段进行。因此，如果需要进行考位的预约，笔者提醒广大学员，一定要尽早地预约，以防万一。

考生可以一次性预约两个考季的考试。也就是说：

（1）目前尚未参加任何考试的学员，可以连续预约接下来的两个考季。

（2）目前正在参加当季考试或正在等待考试成绩的学员，可以连续预约随后举行的两个考季。

（3）所有考试报名均可在统一的截止日期之前撤销，考试费也会退回考生的myACCA账户(适用情况下)。

（4）连续考季是指两个相邻的考季，例如3月和6月，不能是3月和9月。

ACCA考试预约流程：

1、进入ACCA官网登录myACCA账号；

2、选择 EXAM ENTRY 然后进入报名页面；

3、选择下方的机考栏目中的 China，点击Book a session CBE ，进入到后续报名页面；

4、然后在后续页面中选择科目等信息，机考报名的操作流程非常简单清晰，一般不会弄错；

5、点击下方考试科目自动弹出考试地点的选择，填写合适的城市就会自动生成考试报名信息，只要添加到考试计划中缴费确认即可报名成功。

温馨提示：

ACCA是有机考的，这个主要是要看考位情况，当月考位预定完了你也是不能再考了，提前时间尽量早点，先提前约好。做好提前规划的考生可以尽早报名考试，并享受最低考试费用优惠。

ACCA的前四门考试，F1到F4，都是找机考中心预约ACCA考试的。意思是说，这几门考试，不是一个季度统一考一次的。你要考，随时都可以，只要预约上就行。

不过有一个小问题，机构的ACCA机考中心会优先供给他们自己的学生考试，所以如果你要在机构预约最好提早一个月。大城市会有很多非机构考试中心和小机构的机考中心，这些地方人相对会少些，自学的同学可以优先跟他们联系。

有些事情不是看到希望才坚持，而是坚持了才看到希望，要时刻铭记自己的目标，永不放弃，坚持不懈。备考ACCA考试这条路是一条不平凡的道路，坚持下去，你就是胜利者！加油！

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。

3 The Chemical Services Group plc (CSG), which operates a divisionalised structure, provides services to industrial and

domestic customers in Swingland, a country whose economic climate is subject to significant variations. There have

been a number of recent changes at board level within CSG and therefore the managing director called a meeting of

the board of directors at which each of four recently appointed directors put forward their view as to what their primary

focus should be. These were as follows:

The research and development director stated that ‘my primary focus is upon ensuring that we continue to develop

the products and services that satisfy the requirements of our existing and potential customers’.

The finance director stated that ‘my primary focus is upon keeping our investors satisfied’.

The human resources director stated that ‘my primary focus is upon ensuring that we take all the steps necessary to

establish and maintain our reputation as a responsible employer’.

The corporate affairs director stated that ‘my primary focus is upon the need to ensure that we are recognised as a

socially responsible organisation’.

Required:

(a) Discuss the criteria that should be considered in deciding upon suitable performance measures in respect of

the primary focus of each of the FOUR directors of CSG providing THREE appropriate quantitative measures

for each primary focus.

Note: your answer may include financial or non-financial quantitative measures. (12 marks)

正确答案：
(a) The primary focus of the research and development director
There is a need to measure the ability of CSG to offer up to date services that are sought after by existing and potential
customers. In this regard it would be relatively easy to determine the number of new products/services introduced in previous
periods. The performance of individual innovations should also be assessed. Also the aggregate expenditure on the
development of new services may indicate how CSG has performed with regard to offering up to date, customer focused
services.
The primary focus of the finance director
CSG could use return on capital employed (ROCE), economic value added (EVA) or residual income (RI) as measures of
financial performance. EVA and RI are both superior to return on capital employed (ROCE) in that each method is more likely
to develop goal congruence in terms of acquisition and disposal decisions. It is vital that any performance measure chosen
is consistent with the NPV rule. The use of RI could prove problematic when managers adopt a short term outlook and use
short term performance measures as decisions may not be consistent with the NPV rule. EVA attempts to avoid the problems
associated with understated asset values that arise in the use of ROCE and RI. Current values should be used as opposed to
historical costs.
The primary focus of the human resources director
CSG could use measures such as the rate of staff turnover, the level of absenteeism, training costs per employee and the
number of applications received for each job vacancy. These measures may provide an indication of the extent to which CSG
can be regarded as a socially responsible employer.
These measures should be compared with those of prior periods and targets. Employee attitude surveys may also be
undertaken on a systematic basis in order to assess matters such as the degree of satisfaction with the payment systems that
are in operation, management style. and working conditions.
The primary focus of the corporate affairs director
CSG could use measures such as the amounts spent on the disposal of waste chemicals, the number of complaints received
from clients and members of the public and the total of contributions made to organisations which seek to meet social
objectives, e.g. charities, schools and hospitals.

(c) Increasing the revaluation reserve to $300,000 by revaluing goodwill from $800,000 to $1,000,000.

(1 mark)

正确答案：
(c) IFRS 3 Business combinations does not allow goodwill to be revalued upwards.

5 (a) ‘In the case of an assurance engagement it is in the public interest and, therefore, required by this Code of Ethics,

that members of assurance teams … be independent of assurance clients’.

IFAC Code of Ethics for Professional Accountants

Required:

Define the term ‘assurance team’. (3 marks)

正确答案：
5 ETHICS COLUMN
(a) ‘Assurance team’
■ All members of the engagement team (for the assurance engagement);
■ All others within a firm who can directly influence the outcome of the assurance engagement, for example:
– those who recommend the compensation of, or who provide direct supervisory, management or other oversight of
the assurance engagement partner in connection with the performance of the assurance engagement;
– those who provide consultation regarding technical or industry specific issues, transactions or events for the
assurance engagement; and
– those who provide quality control for the assurance.

(b) Assuming that the income from the sale of the books is not treated as trading income, calculate Bob’s taxable

income and gains for all relevant tax years, using any loss reliefs in the most tax-efficient manner. Your

answer should include an explanation of the loss reliefs available and your reasons for using (or not using)

them. (12 marks)

Assume that the rates and allowances for 2004/05 apply throughout this part of the question.

正确答案：

 

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