2020年你一定要知道的7月ACCA机考考试注意事项

发布时间：2020-04-16

由于世界各地都受到了疫情的冲击，所以ACCA官方已正式宣布将6月ACCA考试延期至7月进行。现在大家都在积极备考，为帮助大家更好地准备此次考试，下面将为大家分享一下ACCA机考考试中的几大注意事项，大家可以仔细阅读。大家还须注意的是，因为疫情的影响，ACCA考试存在着可变性，我建议大家时刻关注官方公告，如有变动，请最终以官网或准考证等信息为准！

7月ACCA考试注意事项：

请注意最新分季机考时间为：上午场 09:00-12:10，下午场13:30-16:40，晚上场17:30-20:40。

考试前请务必仔细查看准考证上的信息，各科具体考试时间、考试场次及地点请以准考证为准！如报名情况发生改变，请打印最新的准考证并以此为准。请务必携带准考证及带有照片的官方有效身份证件，准时参加考试。

请仔细留意下方的ACCA分季机考考生注意事项，提前做好考试准备。请考生尽量提前1小时到达考场，以保证充足的时间完成签到。到达后请听从监考的指示尽快前往考场进行签到，不要在候考区域逗留过久。以下为考场须知：

1、考生入场时请出示：身份证件、准考证及计算器。

2、 考试规则：考生在到达考场并进行签到后，如因特殊原因需要离场，请主动联系监考人员，请勿擅自离开。可接受的证件类型包括有效期内的护照、驾照和身份证。过期证件、学生证等非国家官方发布的证件不属于有效证件。请勿携带贵重物品前往考场。入场前请提前将手机及其他电子产品关闭，包括闹钟及任何提示音，并放在指定区域，请勿随身携带。如考试期间发现随身携带有手机及其他智能电子产品，将被视为违规行为。任何书籍、笔记、或者其他与考试相关材料都需存放在指定区域，不可带入考试座位。如在考试期间发现随身携带任何此类相关材料，将被视为违规行为。考试中可以使用不具备编程功能、无线通讯功能和文字存储功能的科学计算器，有其他额外功能的计算器不允许使用，监考人员有权暂时收走不符合要求的计算器。计算器请提前准备好，现场没有备用计算器提供，考试期间也不能互相借用。入场后请根据监考指示，按照座位上的号码对号入座，并将身份证件和准考证放在桌角，以便监考进行二次核对。考生入座后切勿随意触碰键盘鼠标等考试物品，以免影响考试正常开始。考试开始之后，监考会给每位考生发放一张草稿纸，考试结束后会收回。如果考试期间需要更多的草稿纸，请举手向监考申请。请勿在草稿纸以外的区域书写，比如在准考证或者其他纸张上打草稿等。

3、 迟到及提早交卷规定：开考后1小时内到达的迟到考生可以入场，但不能补偿考试时间。开考1小时以后到达的考生不能入场。考试开始后不可以提前结束考试离场。

请大家牢记考场须知，遵守考场纪律，不要妨碍工作人员的正常工作，避免不必要的麻烦，祝愿大家取得好成绩。

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。

17 A business income statement for the year ended 31 December 2004 showed a net profit of $83,600. It was later

found that $18,000 paid for the purchase of a motor van had been debited to motor expenses account. It is the

company’s policy to depreciate motor vans at 25 per cent per year, with a full year’s charge in the year of acquisition.

What would the net profit be after adjusting for this error?

A $106,100

B $70,100

C $97,100

D $101,600

正确答案：C
83,600 + 18,000 – 4,500 = 97,100

(ii) the directors agree to disclose the note. (4 marks)

正确答案：
(ii) If the directors agree to disclose the note, it should be reviewed by the auditors to ensure that it is sufficiently detailed.
In evaluating the adequacy of the disclosure in the note, the auditor should consider whether the disclosure explicitly
draws the reader’s attention to the possibility that the entity may not be able to continue as a going concern in the
foreseeable future. The note should include a description of conditions giving rise to significant doubt, and the directors’
plans to deal with the conditions. If the note provided contains adequate information then there is no breach of financial
reporting standards, and so no disagreement with the directors.
If the disclosure is considered adequate, then the opinion should not be qualified. The auditors should consider a
modification by adding an emphasis of matter paragraph to highlight the existence of the material uncertainties, and to
draw attention to the note to the financial statements. The emphasis of matter paragraph should firstly contain a brief
description of the uncertainties, and also refer explicitly to the note to the financial statements where the situation has
been fully described. The emphasis of matter paragraph should re-iterate that the audit opinion is not qualified.
However, it could be the case that a note has been given in the financial statements, but that the details are inadequate
and do not fully explain the significant uncertainties affecting the going concern status of the company. In this situation
the auditors should express a qualified opinion, disagreeing with the preparation of the financial statements, as the
disclosure requirements of IAS 1 have not been followed.

(b) Explain why Oliver might legitimately feel he has a grievance against his manager and identify which aspects

of the formal disciplinary procedure David Morgan did not follow or allow in this case. (9 marks)

正确答案：
Part (b):
Oliver may feel he has a grievance as a consequence of treatment which he perceives as unfair. Proper disciplinary procedures are
essential for harmonious relationships between management and all staff. Oliver may feel that he has been singled out and that
David Morgan does not understand the need for equity in invoking disciplinary procedures.
David Morgan did not follow this procedure. No informal talk took place which might have resolved the problem, preferring to
deliver an oral warning, then moving to a written warning and dismissal. Oliver was not represented and his dismissal is likely to
lead to dissatisfaction with Oliver’s peers.
Oliver must now invoke the correct grievance procedure.

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