关于6月考季的ACCA考试，本文来为大家分享完整的考试信息~

发布时间：2020-04-28

关于6月考季的ACCA考试，51题库考试学习网为大家分享了完整的考试信息，帮助大家更好地进行备考。

一、考试安排

2020年6月ACCA考试季为 6月1日-6月5日。

二、报考时间及流程

报考时间安排如下：

早期报名时段：Closes 10 February 2020 at 23:59 GMT

常规报名时段：Closes 27 April 2020 at 23:59 GMT

晚期报名时段：Closes 4 May 2020 at 23:59 GMT

三、考点预约

如何预约ACCA机考考试？我们可以通过以下两种方式：

1、可以选择到你所在地的代表处预约机考

2、选择在线预约机考

其中，ACCA机考线上报名预约流程如下：

a、登录 myACCA之后点击 EXAM ENTRY 然后进入报名页面

b、选择机考栏目中的 China，点击Book a session CBE ，进入到后续报名页面

c、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。

d、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。

四、准考证打印时间

ACCA考试准考证一般在考前2-3周开放下载，学员需登录ACCA官网账号中自行下载并打印，携带准考证进入考场。具体的下载流程为：

1、打开ACCA全球官网，点击 myACCA

2、输入准考证号及密码进入后，在左侧找到“DOCKET”

3、随后出现在页面，其中提到：准考证中将不再有照片（老版是有照片的）

4、点击“Access your docket”，在随后出现的页面中选择学习方式及培训机构，培训机构选择“Beijing Champion Hi-Tech Co. Ltd.Dist...”

5、在弹出的页面或者提示栏中选择“保存”（或是“下载”），准考证会以 pdf 格式显示，打印完成后，考试时带上您的准考证、身份证/护照参加考试即可。

五、机考考试注意事项

机考考试注意事项：

1.必须准时到达考场，并携带准考证和身份证/护照，否则无法进入考场。一旦迟到，考试时间不会延长，考试开始一小时后，不允许再进入考场。

2.请提前熟悉考场的地理位置(最好提前亲自去一次)。

3.答题时间以准考证为准。

4.考试结束，方可离开考场。如果短时间离开考场，必须有监考人员的陪同。

5.必须将包放置监考人员规定处，其中包括手机和纸张。但ACCA不承担偷窃、流失、损害以及考场中任何材料丢失的责任。因此，不建议携带任何贵重物品进入考场。

6.考场中不允许吸烟。

7.在考试前、中、后，都不可以有干扰其他考试的行为。

8.在监考人员发出指示前，严禁打开试题册或者在答题册上作答;机考学员禁止点击开始答题。

9.监考人员宣布考试结束后，考生必须立即停止作答并且在座位上坐好，直到监考人员宣布离开考场。

以上就是今天51题库考试学习网为大家带来的全部内容了，如果大家还想了解更多关于考试的资讯，请关注51题库考试学习网，51题库考试学习网祝您生活愉快！

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) Recommend which of the refrigeration systems should be purchased. You should state your reasons

which must be supported by relevant calculations. (3 marks)

正确答案：

2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to its

clients as well as to other divisions within the group. Consultants always work in teams of two on every consulting

day. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. The

total cost per consulting day has been estimated as being 80% variable and 20% fixed.

The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services of

two teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested that

she meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division has

responded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge the

HR division ￡750 per consulting day.

The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which would

reduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internal

consultations.

Required:

(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provide

consulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Group

is maximised in each of the following situations:

(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period in

providing consulting services to external clients, i.e. there is no spare capacity.

(ii) There is one team of consultants who, being free from other commitments, would be available to

undertake the provision of services to the HR division during the required 48-week period. All other

teams of consultants would be 100% utilised in providing consulting services to external clients.

(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultants

during the required 48-week period.

(12 marks)

正确答案：
(a) (i) The transfer price of ￡750 proposed by the IT division is based on cost plus 150% from which it can be deduced that
the total cost of a consulting day is (100/250) x ￡750 = ￡300. This comprises ￡240 (80%) variable cost and ￡60
(20%) fixed cost. In this instance the transfer price should be set at marginal costs plus opportunity cost. It is assumed
in this situation that transferring internally would result in the IT division having a lost contribution of ￡750 – ￡240 =
￡510 per consulting day. The marginal cost of the transfer of services to the HR division is ￡190 (￡240 external variable
costs less ￡50 saving due to use of internal video-conferencing equipment). Adding the opportunity cost of ￡510 gives
a transfer price of ￡700 per consulting day. This is equivalent to using market price as a basis for transfer pricing where
the transfer price is set at the external market price (￡750) less any costs avoided (￡50) by transferring internally.
(ii) There is in effect no external market available for one of the required pairs of consultants within the IT division and
therefore opportunity cost will not apply and transfers should be made at the variable cost per consulting day of ￡190.
The other pair of consultants, who would otherwise be 100% utilised in providing consulting services to external clients,
should be charged at a rate of ￡700 per day which represents marginal cost plus opportunity cost.
(iii) The lost contribution from the major client amounts to ￡264,000/(2 x 240) = ￡550 less variable costs of ￡240 =
￡310 per consulting day. Thus, in this instance the transfer price should be the contribution foregone of ￡310 plus
internal variable costs of ￡190 making a total of ￡500 per consulting day.

(ii) Following on from your answer to (i), evaluate the two purchase proposals, and advise Bill and Ben

which course of action will result in the highest amount of after tax cash being received by the

shareholders if the disposal takes place on 31 March 2006. (4 marks)

正确答案：

 

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