ACCA考试机考宁夏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。

(b) Explain and give examples of assertive behaviour. (7 marks)

正确答案：
(b) Assertive behaviour on the other hand is based on equality and co-operation. It involves standing up for one’s own rights and needs but also respects the rights and needs of others. It is not overbearing or aggressive but can be described as clear, honest and direct communication.
Assertive individuals defend their rights in a way that does not violate another individual’s rights. They express their needs,wants, opinions, feelings and beliefs in direct and appropriate ways.
Characteristics of assertive behaviour include statements that are short, clear and to the point, distinctions made between fact and opinion, suggestions weighted with advice and evidence. Constructive criticism is the norm and offered without blame or assumptions. Questions to establish the wishes, opinions and thoughts of others are used as ways of getting around problems. There are no ‘ought’ or ‘should’ conditions, the first statement is often held, the individual’s own feelings are expressed and not those of others. Assertive behaviour can be successful if it displays a willingness to deliver a mutual compromise as an aid to achieving a clear objective.

4 David Silvester is the founder and owner of a recently formed gift packaging company, Gift Designs Ltd. David has

spotted an opportunity for a new type of gift packaging. This uses a new process to make waterproof cardboard and

then shapes and cuts the card in such a way to produce a container or vase for holding cut flowers. The containers

can be stored flat and in bulk and then simply squeezed to create the flowerpot into which flowers and water are then

put. The potential market for the product is huge. In the UK hospitals alone there are 200,000 bunches of flowers

bought each year for patients. David’s innovative product does away with the need for hospitals to provide and store

glass vases. The paper vases are simple, safe and hygienic. He has also identified two other potential markets; firstly,

the market for fresh flowers supplied by florists and secondly, the corporate gift market where clients such as car

dealers present a new owner with an expensive bunch of flowers when the customer takes delivery of a new car. The

vase can be printed using a customer’s design and logo and creates an opportunity for real differentiation and impact

at sales conferences and other high profile PR events.

David anticipates a rapid growth in Gift Designs as its products become known and appreciated. The key question is

how quickly the company should grow and the types of funding needed to support its growth and development. The

initial financial demands of the business have been quite modest but David has estimated that the business needs

￡500K to support its development over the next two years and is uncertain as to the types of funding best suited to

a new business as it looks to grow rapidly. He understands that business risk and financial risk is not the same thing

and is looking for advice on how he should organise the funding of the business. He is also aware of the need to avoid

reliance on friends and family for funding and to broaden the financial support for the business. Clearly the funding

required would also be affected by the activities David decides to carry out himself and those activities better provided

by external suppliers.

Required:

(a) Provide David with a short report on the key issues he should take into account when developing a strategy

for funding Gift Designs’ growth and development. (10 marks)

正确答案：

(a) To: David Silvester
From:
Funding strategy for Gift Designs Ltd
Clearly, you have identified a real business opportunity and face both business and financial risks in turning the opportunity
into reality. One possible model you can use is that of the product life cycle which as a one-product firm is effectively the life
cycle for the company. Linking business risk to financial risk is important – in the early stages of the business the business
risk is high and the high death rate amongst new start-ups is well publicised and, consequently, there is a need to go for low
financial risk. Funding the business is essentially deciding the balance between debt and equity finance, and equity offers the
low risk that you should be looking for. As the firm grows and develops so the balance between debt and equity will change.
A new business venture like this could in Boston Box terms be seen as a problem child with a non-existent market share but
high growth potential. The business risks are very high and consequently the financial risks taken should be very low and
avoid taking on large amounts of debt with a commitment to service the debt.
You need to take advantage of investors who are willing to accept the risks associated with a business start-up – venture
capitalists and business angels accept the risks associated with putting equity capital in but may expect a significant share
in the ownership of the business. This they will seek to realise once the business is successfully established. As the business
moves into growth and then maturity so the business risks will reduce and access to debt finance becomes feasible and cost
effective. In maturity the business should be able to generate significant retained earnings to finance further development.

Dividend policy will also be affected by the stage in the life cycle that the business has reached.
Yours,

(b) Calculate the amount of input tax that will be recovered by Vostok Ltd in respect of the new premises in the

year ending 31 March 2009 and explain, using illustrative calculations, how any additional recoverable input

tax will be calculated in future years. (5 marks)

正确答案：
(b) Recoverable input tax in respect of new premises
Vostok Ltd will recover ￡47,880 (￡446,500 x 7/47 x 72%) in the year ending 31 March 2009.
The capital goods scheme will apply to the purchase of the building because it is to cost more than ￡250,000. Under the
scheme, the total amount of input tax recovered reflects the use of the building over the period of ownership, up to a maximum
of ten years, rather than merely the year of purchase.
Further input tax will be recovered in future years as the percentage of exempt supplies falls. (If the percentage of exempt
supplies were to rise, Vostok Ltd would have to repay input tax to HMRC.)
The additional recoverable input tax will be computed by reference to the percentage of taxable supplies in each year including
the year of sale. For example, if the percentage of taxable supplies in a particular subsequent year were to be 80%, the
additional recoverable input tax would be computed as follows.
￡446,500 x 7/47 x 1/10 x (80% – 72%) = ￡532.
Further input tax will be recovered in the year of sale as if Vostok Ltd’s supplies in the remaining years of the ten-year period
are fully vatable. For example, if the building is sold in year seven, the additional recoverable amount for the remaining three
years will be calculated as follows.
￡446,500 x 7/47 x 1/10 x (100% – 72%) x 3 = ￡5,586.

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