ACCA考试机考甘肃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:

2020ACCA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。

(b) a discussion (with suitable calculations) as to how the directors’ share options would be accounted for in the

financial statements for the year ended 31 May 2005 including the adjustment to opening balances;

(9 marks)

正确答案:

(b) Accounting in the financial statements for the year ended 31 May 2005
IFRS2 requires an expense to be recognised for the share options granted to the directors with a corresponding amount shown
in equity. Where options do not vest immediately but only after a period of service, then there is a presumption that the
services will be rendered over the ‘vesting period’. The fair value of the services rendered will be measured by reference to
the fair value of the equity instruments at the date that the equity instruments were granted. Fair value should be based on
market prices. The treatment of vesting conditions depends on whether or not the conditions relate to the market price of the
instruments. Market conditions are effectively taken into account in determining the fair value of the instruments and therefore
can be ignored for the purposes of estimating the number of equity instruments that will vest. For other conditions such as
remaining in the employment of the company, the calculations are carried out based on the best estimate of the number of
instruments that will vest. The estimate is revised when subsequent information is available.
The share options granted to J. Van Heflin on 1 June 2002 were before the date set in IFRS2 for accounting for such options
(7 November 2002). Therefore, no expense calculation is required. (Note: candidates calculating the expense for the latter
share options would be given credit if they stated that the company could apply IFRS2 to other options in certaincircumstances.) The remaining options are valued as follows:


24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s cash book revealed the following differences:

1 Bank charges of $200 have not been entered in the cash book.

2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.

3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.

4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as a receipt.

Based on this information, what was the cash book balance BEFORE any adjustments?

A $43,100 overdrawn

B $16,900 overdrawn

C $60,300 overdrawn

D $34,100 overdrawn

正确答案:A

10 Which of the following factors would cause a company’s gearing ratio to fall?

1 A bonus issue of ordinary shares.

2 A rights issue of ordinary shares.

3 An issue of loan notes.

4 An upward revaluation of non-current assets.

A 1 and 3

B 2 and 3

C 1 and 4

D 2 and 4

正确答案:D

(b) Anne is experiencing some tension due to the conflict between her duties and responsibilities as an employee of

Fillmore Pierce and as a qualified professional accountant.

Required:

(i) Compare and contrast her duties and responsibilities in the two roles of employee and professional

accountant. (6 marks)

正确答案:
(b) (i) Contrasting roles
Joint professional and organisational roles are common to most professionals (medical professionals, for example).
Although the roles are rarely in conflict, in most cases it is assumed that any professional’s primary duty is to the public
interest rather than the organisation.
Organisational role
As a member of the staff of Fillmore Pierce, Anne is a part of the hierarchy of an organisation and answerable to her
seniors. This means that under normal circumstances, she should comply with the requirements of her seniors. As an
employee, Anne is ultimately accountable to the principals of the organisation (the partners in an audit firm or the
shareholders in a company), and, she is subject to the cultural norms and reasonable expectations of work-group
membership. It is expected that her behaviour at work will conform. to the social and cultural norms of the organisation
and that she will be efficient and hard working in her job.
Professional role
As an accountant, Anne is obliged to maintain the high professional and ethical standards of her profession. If her
profession is underpinned by an ethical or professional code, she will need to comply with that in full. She needs to
manage herself and co-ordinate her activities so as to meet professional standards. In this, she needs to ensure that she
informs herself in current developments in her field and undertakes continuing professional development as required by
her professional accounting body. She is and will remain accountable to her professional body in terms of continued
registration and professional behaviour. In many cases, this accountability will be more important than an accountability
to a given employer as it is the membership of the professional body that validates Anne’s professional skills.

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