解决方法!遇到无法正常报名缴费的问题,我们应当如何解决

发布时间:2020-03-03


很多人在进行ACCA考试报名、缴费时会报错,或者遇到其它问题。那么,一旦遇到无法正常报名缴费的问题,我们应当如何解决?今天51题库考试学习网为大家分享了3种解决方法,快来查看吧!  

Q1:浏览器问题

有些浏览器确实不怎么好用,建议学员尝试更换浏览器再报名。

以下来ACCA考生报名时提供的浏览器:

1)浏览器推荐:鲨鱼浏览器、Google chrome

2MAC系统的Safari也可以报名

3)有些苹果手机可以直接报名

Q2:针对网速问题

如果你出现网页半天打不开或者打卡了一堆杂乱无章的排版,就是网速慢的问题,检查一下家里的网线设备,这个问题比较容易解决,也是最不成问题的问题。

报名成功,但交不了费用,千辛万苦打开网页提交报名,所有信息内容均填写完毕,但付不了款!其实也是网络不给力,卡在那个页面动不了!建议大家最好先测试一下网速,如果网速不好你可以选择打电话报修也可以找个网速好点的地方利用手机报名!

Q3:其他问题

ACCA报名官网最近在维修中,导致部分同学可能无法正常报名(当然也还是有很多学员可以正常报名的),就此事咨询了官方给出回复:发个人报考信息给官方,由官方帮你代理报名!以下为原文翻译:

ACCA官方IT部门已收到很多学员无法报考的反馈。

现官方建议学员自己用注册邮箱给官方发送代理报考的邮件,邮件内容需包含,考试科目,考试月份,考试地点(需提供三个考点,并按先后顺序给出)

官方的邮箱地址:students@accaglobal.cominfo@accaglobal.com

邮件内容需包含:学员ACCA会员号,注册邮箱,出生日期,学员姓名拼音以及约考信息!

ACCA考试报名条件:

1、教育部认可的高等院校在校生(本科在校),顺利完成大一的课程考试,即可报名成为ACCA的正式学员;

2、凡具有教育部承认的大专以上学历,即可报名成为ACCA的正式学员;

3、未符合12项报名资格的申请者,可以先申请参加FIA(Foundations in Accountancy)基础财务资格考试。在完成FAB(基础商业会计)FMA(基础管理会计)FFA(基础财务会计)3门课程后,可以豁免ACCA AB-MA-FA三门课程的考试,直接进入ACCA技能课程的考试。

希望本篇文章能够帮助到大家,如果大家还遇到其他不能解决的问题,可以反馈给51题库考试学习网,我们会尽快帮您解决。


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。

(iii) Calculate the cash remaining in the company as a result of the salary and dividend payments made in

(ii) above. (1 mark)

正确答案:

 


(c) Explain the possible impact of RBG outsourcing its internal audit services on the audit of the financial

statements by Grey & Co. (4 marks)

正确答案:
(c) Impact on the audit of the financial statements
Tutorial note: The answer to this part should reflect that it is not the external auditor who is providing the internal audit
services. Thus comments regarding objectivity impairment are not relevant.
■ As Grey & Co is likely to be placing some reliance on RBG’s internal audit department in accordance with ISA 610
Considering the Work of Internal Auditing the degree of reliance should be reassessed.
■ The appointment will include an evaluation of organisational risk. The results of this will provide Grey with evidence,
for example:
– supporting the appropriateness of the going concern assumption;
– of indicators of obsolescence of goods or impairment of other assets.
■ As the quality of internal audit services should be higher than previously, providing a stronger control environment, the
extent to which Grey may rely on internal audit work could be increased. This would increase the efficiency of the
external audit of the financial statements as the need for substantive procedures should be reduced.
■ However, if internal audit services are performed on a part-time basis (e.g. fitting into the provider’s less busy months)
Grey must evaluate the impact of this on the prevention, detection and control of fraud and error.
■ The internal auditors will provide a body of expertise within RBG with whom Grey can consult on contentious matters.
Tutorial note: Appropriate credit will be given for arguing that less reliance may be placed on internal audit in this year of
change of provider.

(iii) Flexibility. (3 marks)

正确答案:
(iii) Flexibility may relate to the company being able to cope with flexibility of volume, delivery speed or job specification. In
this particular context, flexibility appears to have been problematic for HLP as evidenced by the fact that 320
consultations relating to commercial were subcontracted during the year. This could be due to the lack of the ability of
HLP advisors to be able to provide consultations to a potentially wide-range of commercial clients, i.e. the variability in
the ‘job specification’ requires greater flexibility than HLP can deliver. Furthermore, a total of 600 consultations relating
to litigation work were also subcontracted throughout the year. These subcontract consultations might be due to the
inability of HLP to deal with fluctuations in demand.

(c) Identify and discuss the implications for the audit report if:

(i) the directors refuse to disclose the note; (4 marks)

正确答案:
(c) (i) Audit report implications
Audit procedures have shown that there is a significant level of doubt over Dexter Co’s going concern status. IAS 1
requires that disclosure is made in the financial statements regarding material uncertainties which may cast significant
doubt on the ability of the entity to continue as a going concern. If the directors refuse to disclose the note to the financial
statements, there is a clear breach of financial reporting standards.
In this case the significant uncertainty is caused by not knowing the extent of the future availability of finance needed
to fund operating activities. If the note describing this uncertainty is not provided, the financial statements are not fairly
presented.
The audit report should contain a qualified or an adverse opinion due to the disagreement. The auditors need to make
a decision as to the significance of the non-disclosure. If it is decided that without the note the financial statements are
not fairly presented, and could be considered misleading, an adverse opinion should be expressed. Alternatively, it could
be decided that the lack of the note is material, but not pervasive to the financial statements; then a qualified ‘except
for’ opinion should be expressed.
ISA 570 Going Concern and ISA 701 Modifications to the Independent Auditor’s Report provide guidance on the
presentation of the audit report in the case of a modification. The audit report should include a paragraph which contains
specific reference to the fact that there is a material uncertainty that may cast significant doubt about the entity’s ability
to continue as a going concern. The paragraph should include a clear description of the uncertainties and would
normally be presented immediately before the opinion paragraph.

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