一起来看看吧！关于ACCA考过之后提供成绩单吗

发布时间：2020-03-20

ACCA考过之后提供成绩单吗？今天就跟随51题库考试学习网一起来看看相关内容吧。

首先，ACCA官方是不会像四六级考试那样在通过考试后发成绩单的，但是在通过全部科目后，ACCA学员可以通过官方网站下载ACCA准会员证书。然而各个科目虽然没有单科成绩单，但我们可以登录官网进行查看。登录myacca账户查看成绩单的主要方式：

1、登陆ACCA官网accaglobal . com，点击"my ACCA"进入学员个人页面;

2、 输入个人的学员注册号码及密码后点击按钮"login"进入下一页面;

3、点击"EXAM ENTRY & RESULTS "进入下一页面;

4、点击"EXAM ATTENDANCE DOCKET "下面的"Download "按钮下载即可;

ACCA成绩查询的其他三种方法：

1、电子邮件(e-mail)——您可在myACCA内选择通过email接收考试成绩

2、邮寄—属于ACCA官方最正式的通知方法。每次考试的两个半月后由ACCA总部发出，您收到邮件的时间决定于邮局的工作速度。

3、在线查看考试成绩—所有在ACCA全球网站上登记的考生都可在线查看自己的考试成绩

作为国际专业会计师组织，ACCA享有极高的全球声誉，与众多国际知名企业建立了密切的合作关系，包括跨国企业、各国地方企业、其他会计师组织、教育机构、以及联合国、世界银行等世界性组织。全球超过8500家雇主已经加入ACCA认证雇主计划，为ACCA学员和会员提供培训及发展机会。ACCA在中国拥有超过500家认可雇主企业，他们都优先录用及提升ACCA会员及学员，许多企业将ACCA作为晋升的凭证及要求之一。

ACCA学员毕业后的就职方向大部分为外资银行金融投资分析师；跨国公司的财务、内审、金融、风险控制人员；国际会计师事务所的审计师、咨询师；国内境外上市公司的财务、金融分析人员；国内审计师事务所的涉外部门主管等。

在这里，51题库考试学习网还为大家分享关于已经报名ACCA考试，但是无法参加考试怎么办？可以缓期考试吗？一起看看吧。

ACCA机考在正常报考日期截止日前，学员都可以进入myACCA的账户里去修改考试信息，包括退考、更改考场、更改考试科目以及增加报考科目等。

更改考试报名流程：

Step 1

登录到你的myACCA账户，进入”Exam Entry”页面中，点击”View/Amend Exam Entry”进入报考更改页面。

Step 2

进入页面后，点击”Amend Exam Entry”进行考试报名更改。

Step 3

更改报考的页面中，会出现初始报名的页面，如需删减考试科目，请将科目的“√”去除;如需增加科目，请直接在需报考的科目后打勾。

Step 4

更改考试报名后，会显示出哪门科目被取消，哪门科目已报考成功，相应的费用也会在此页面中进行调整和更改。点击“Proceed to payment”进入支付页面进行付费。付费指引如同初始报名的指引。

又到了与大家说再见的时候了，以上就是今天51题库考试学习网为大家分享的全部内容，如有其他疑问请继续关注51题库考试学习网！

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。

(c) Pinzon, a limited liability company and audit client, is threatening to sue your firm in respect of audit fees charged

for the year ended 31 December 2004. Pinzon is alleging that Bartolome billed the full rate on air fares for audit

staff when substantial discounts had been obtained by Bartolome. (4 marks)

Required:

Comment on the ethical and other professional issues raised by each of the above matters and their implications,

if any, for the continuation of each assignment.

NOTE: The mark allocation is shown against each of the three issues.

正确答案：
(c) Threatened legal action
Ethical and professional issues
■ An advocacy threat has arisen as Bartolome and Pinzon are in opposition concerning the fee note for the 2004 audit.
■ If Pinzon’s allegations are true this may cast serious doubt on the integrity of Bartolome. Pinzon should be advised to
take their claims first to ACCA’s Disciplinary Committee.
■ If Bartolome has indeed charged full air fares when substantial discounts had been obtained this could be due to:
– Bartolome incorrectly believing this to be an acceptable industry practice; or
– a billing error/oversight.
In either case Bartolome should issue a credit note, although this may be insufficient to make amends and salvage the
auditor-client relationship.
■ Bartolome may have legitimately claimed for full airfares if this was agreed in its contract (i.e. the terms of engagement)
with Pinzon.
Implications for continuation with assignment
Unless the threat of legal action is amicably resolved very quickly (which is perhaps unlikely) Pinzon and Bartolome are in
conflict. Bartolome cannot therefore be seen to be independent and so should tender their resignation as auditor for the year
ending 31 December 2005 (assuming they were re-appointed and have not already been removed from office).

(ii) Calculate the minimum target contribution to sales ratio (%) at which ‘Nellie the Elephant’ will be

financially viable, assuming that all other data remain unchanged. (4 marks)

正确答案：

 

(c) Comment on the matters to be considered in seeking to determine the extent of Indigo Co’s financial loss

resulting from the alleged fraud. (6 marks)

正确答案：
(c) Extent of alleged fraud – Matters to be considered
■ Details reported to police: The managing director may have made some estimate of the possible extent of the fraud in
reporting the chief accountant’s disappearance to the police.
■ The minimum loss (assuming no insurance) would be sales for the three days before he left. If not known (e.g. because
the only record of them was in the cash book) a simple estimate might be 3/20 × total recorded revenue for a typical
month.
■ The pattern of cash bankings extracted from bank statements: A falling trend starting during the year might mark the
time from which the chief accountant began to misappropriate cash.
■ Whether other managers have voiced their suspicions, if any, on the chief accountant’s behaviour. For example, if there
was any marked change in his lifestyle. (what he appeared to spend his money on, the hours he worked, etc).
■ The prior year auditor’s report was unmodified. If this was appropriate the chief accountant’s alleged fraudulent activities
may have only started in the current year.
■ The amount of fidelity insurance cover (i.e. against employees handling cash) that Indigo has taken out to meet any
claim for fraud.
■ The likelihood, if any, of recovering misappropriated amounts. For example, if the chief accountant has assets (e.g. a
house) that can be used to settle Indigo’s claims against him in the event that he is caught/successfully prosecuted.

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