ACCA所有科目都是机考吗，需要注意什么？

发布时间：2021-08-29

近期，有小伙伴询问51题库考试学习网ACCA所有科目都是机考吗？ACCA机考需要注意什么？关于这些问题，接下来就让51题库考试学习网为大家解答一下吧！

一、ACCA所有科目机考形式

从2021年3月份开始，ACCA考试进行改革，所有科目都为机考形式。

二、ACCA机考需要注意什么？

ACCA机考报名时，需要注意：

第一，报名机考的学员，在得到机考中心考试通知后，携带本人身份证、ACCA注册号、考试费用到机考中心进行考试报名。

第二，学员提交相关材料和费用后，由机考中心工作人员为考生进行安排考试。学员可以在网上获取机考中心的联系方式，提前预约机考时间。

ACCA机考考试前，需要注意：

1.考生须在开始前30分钟到达ACCA考试地点，由监考老师对考生进行核查考生本人身份证、ACCA注册号。

2.考生可选择开考前进行网上测试(见机考中心通知)，也可选择开考前1小时到达考点，在机考中心进行测试，熟悉机考流程。

3.考生在考试开始前15分钟经过监考老师批准方可进入考场。逾时不得再进入考场。

ACCA机考考试时，需要注意：

1.考生进入考场后必须把考试相关书籍材料等放到指定位置，并将手机等通讯设备关闭。考生只允许携带本人身份证、笔、单功能计算器进入考场，否则一律按作弊处理。

2.考试开始前，监考人员会宣读考场纪律;考生需要在电脑上输入个人信息，监考人员会核对考生的身份;身份核对后，电脑上会显示出3页考试操作指南，考生仔细阅读，得到监考人员的允许后才可点击考试科目，开始考试。

3.考试开始时，题目会直接在屏幕上显示，请直接在电脑上输入答案。

4.考试结束后，需要打印2份考试成绩通知单，自己保留一份，机考中心保留一份。

5.随时机考中心会在考试结束后上传考试成绩，72小时内成绩会上传到考生的MYACCA成绩记录中；而分季机考则一般在考后的40天后公布考试成绩。

6.考试费用一旦缴付，如因考生自身原因缺考，作弃权处理，不须考虑退款事宜。

7.ACCA机考中心保留因不可抗力因素(如网络问题，停电等)调整机考时间或取消考试的权力。

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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。

(ii) Explain, with reasons, the relief available in respect of the fall in value of the shares in All Over plc,

identify the years in which it can be claimed and state the time limit for submitting the claim.

(3 marks)

正确答案：

 

(ii) Identify the points that must be confirmed and any action necessary in order for capital treatment to

apply to the transaction. (4 marks)

正确答案：
(ii) Ensuring capital treatment
For the capital treatment to apply, a number of conditions need to be satisfied such that the following points need to be
confirmed.
– The business of Acrux Ltd consists wholly or mainly of the carrying on of a trade as opposed to the making of
investments.
– Spica is UK resident and ordinarily resident despite living in both the UK and Solaris.
– The transaction is being carried out for the purpose of the company’s trade and is not part of a scheme intended
to avoid tax. This is likely to be the case as HMRC accept that a management disagreement over the running of
the company has an adverse effect on the running of the business.
In addition, Spica must have owned the shares for at least five years so the transaction must not take place until
1 October 2008.

(d) Suggest a set of SIX performance measures which the directors of SSH could use in order to assess the

quality of service provided to its clients. (3 marks)

正确答案：
(d) The following performance measures which could be used to assess the quality of service provided to its clients:
– The reliability of staff in keeping to scheduled appointment times with clients
– The responsiveness of staff to client enquiries or requests for assistance
– The quality of communications between SSH and its clients
– The competence of its staff in providing training to its clients
– The access times to staff upon the request of clients
– The availability of staff to meet emergency needs of clients
– The security of the data of its client base.
Notes: (i) Only six performance measures were required
(ii) Other relevant performance measures would be acceptable.

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