2020年12月ACCA考试重要考试节点汇总，记得收藏！

发布时间：2020-10-08

2020年12月ACCA考试即将在12月进行，为方便各位小伙伴及时安排自己的考试计划，51题库考试学习网为大家带来12月ACCA考试节点信息汇总，喜欢本文的小伙伴们记得查阅收藏哦。

【考试报名】

提前考试报名开始日期

2020年5月5日

提前考试报名截止日期

2020年8月10日

标准考试报名截止日期

2020年11月2日

考试报名截止日期晚

2020年11月9日

【考试时间】

考试将在以下时间进行12月7-11日

【成绩查询】

成绩公布时间

考试成绩会公布2021年1月18日

选择通过文本接收结果

需要选择通过文本接收结果使用myACCA。必须至少选择这项服务结果公布前七天。只需要选择一次，所有未来的结果将通过文本发送。

【考勤表】

考勤表可从报名网站下载，myACCA标准入口关闭后大约两周。

这包括你参加的所有考试的时间表，为每一次试卷考试分配桌子的细节，以及考试中心的地址。

【考试周期】

本课程的考试周期从2020年10月1日至2020年12月31日。

【考试常见问题】

修改现有的考试条目

修改现有考试条目的截止日期是11月2日。

请求额外支持

额外支持请求必须通过以下方式接收11月2日。

投诉中心关闭日期

中心投诉必须通过以下方式接收12月18日。

结案日期

减轻处罚情节的通知必须由以下人员提交12月18日。

考试提款

提款请求必须在以下时间收到12月13日。

行政审查结束日期

行政审查请求必须由以下人员提交2021年1月20日。

行政审查结果发布日期

您将在开始的一周内通过电子邮件收到对您的审查结果的书面确认2021年2月1日。

行政复议上诉截止日期

行政复议上诉请求必须由以下人员提交2021年2月10日。

上诉结束日期

减轻处罚情节的上诉必须由以下人员受理2021年2月10日。

行政复议上诉结果发布日期

行政复议上诉的结果将于发布2021年2月16日。

减轻情节上诉结果发布日期

减轻情节上诉的结果将于发布2021年2月16日。

好的，以上就是51题库考试学习网为大家分享的ACCA考试的全部内容，希望能够帮到大家，51题库考试学习网在此祝愿大家在未来工作道路上一帆风顺！另外，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。

4 Susan Grant is in something of a dilemma. She has been invited to join the board of the troubled Marlow Fashion

Group as a non-executive director, but is uncertain as to the level and nature of her contribution to the strategic

thinking of the Group.

The Marlow Fashion Group had been set up by a husband and wife team in the 1970s in an economically depressed

part of the UK. They produced a comprehensive range of women’s clothing built round the theme of traditional English

style. and elegance. The Group had the necessary skills to design, manufacture and retail its product range. The

Marlow brand was quickly established and the company built up a loyal network of suppliers, workers in the company

factory and franchised retailers spread around the world. Marlow Fashion Group’s products were able to command

premium prices in the world of fashion. Rodney and Betty Marlow ensured that their commitment to traditional values

created a strong family atmosphere in its network of partners and were reluctant to change this.

Unfortunately, changes in the market for women’s wear presented a major threat to Marlow Fashion. Firstly, women

had become a much more active part of the workforce and demanded smarter, more functional outfits to wear at work.

Marlow Fashion’s emphasis on soft, feminine styles became increasingly dated. Secondly, the tight control exercised

by Betty and Rodney Marlow and their commitment to control of design, manufacturing and retailing left them

vulnerable to competitors who focused on just one of these core activities. Thirdly, there was a reluctance by the

Marlows and their management team to acknowledge that a significant fall in sales and profits were as a result of a

fundamental shift in demand for women’s clothing. Finally, the share price of the company fell dramatically. Betty and

Rodney Marlow retained a significant minority ownership stake, but the company had had a new Chief Executive

Officer every year since 2000.

Required:

(a) Write a short report to Susan Grant identifying and explaining the strategic strengths and weaknesses in the

Marlow Fashion Group. (12 marks)

正确答案：
(a) To: Susan Grant
From:
Strategic strengths and weaknesses in Marlow Fashion Group
In carrying out a strategic strengths and weaknesses analysis one becomes aware that what were formerly strengths often
become weaknesses as the competitive environment changes over time. Strengths and weaknesses analysis is focused on
the internal side of the business and is usually linked to an external appraisal of the external opportunities and threats facing
the company. Marlow Fashion Group is clearly at a crisis point in its company life and needs a strategic turnaround in order
to survive. The business model that has served them so well is no longer appropriate to the fashion world in which they are
now competing. Rodney and Betty Marlow have built a highly vertically integrated model, which gave them considerable
control over the growth and development of the company. In terms of the value chain the relationship they built up with
suppliers was mutually supportive and clearly facilitated the global expansion of the group. Control was even tighter over the
design, manufacturing and retailing of the company’s products. Marlow Fashions had successfully developed a niche market
for its products based around traditional English values. This enabled it to expand successfully and develop a worldwide
reputation for design excellence and quality.
Unfortunately, its competitive environment has changed considerably, becoming increasingly competitive and hostile. The
economics of clothing manufacturing has changed, with most clothing retailers choosing to outsource the manufacture of their
clothes. Women’s tastes in clothing have also changed and there is no longer the market for the clothes Marlow Fashion sells.
The tight control exercised by the founders has prevented recognition of these changes. Marlow Fashion has continued to
pursue outdated designs and expensive manufacturing processes that had served it well in the past. There has been some
recognition of the strategic nature of the problems as indicated by the succession of CEOs since 2000 given the task of
preventing the fall in sales and cutting costs. Unfortunately, the changes in its environment have led to some uncertainty as
to whether Marlow Fashion is a brand, a manufacturer, a retailer or an integrated fashion company.
Overall, Marlow Fashion, from being in a strategically sound position, now requires a swift strategic turnaround. Its products
and markets have changed; the relationships it has with key stakeholders are no longer strengths and its value chain andsystem no longer deliver distinctive value to its customers.
Yours,

5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.

Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimates

and errors in these financial statements?

1 The reasons for the change.

2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.

3 An estimate of the effect of the change on future periods, where possible.

A 1 and 2 only

B 1 and 3 only

C 2 and 3 only

D All three items

正确答案：A

(d) Comment on THREE factors other than NPV that the directors of ITL should consider when deciding whether

to manufacture the Snowballer. (3 marks)

正确答案：
(d) Factors that should be considered by the directors of ITL include:
(i) The cash flows are estimated. How accurate they are requires detailed consideration.
(ii) The cost of capital used by the finance director might be inappropriate. For example if the Snowballer proposal is less
risky than other projects undertaken by ITL then a lower cost of capital should be used.
(iii) The rate of inflation may vary from the anticipated rate of 4% per annum.
(iv) How strong is the Olympic brand name? The directors are proposing to pay royalties equivalent to 6% of sales revenue
during the six years of the anticipated life of the project. Should they market the Snowballer themselves?
(v) Would competitors enter the market and what would be the likely effect on sales volumes and selling prices?
N.B: Only three factors were required.

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