2020年四川省ACCA国际会计师考场规则，可以带计算器！

发布时间：2020-01-09

ACCA考场规则是什么呢？跟国内考试的规定有区别吗？这些问题是许多即将参加2020年3月份ACCA考试的同学们最关心的问题，害怕自己辛辛苦苦准备了几个月之久的考试就因为一个不小心触犯了相关的规定，那就得不偿失了。接下来，51题库考试学习网为大家盘点历年来ACCA考试的相关规定，希望大家引以为戒，小心不要触犯哟~

具体点来说，ACCA考试的考场规则主要分为两部分，一个就是进入考场前，另一个就是进入考场之后 

ACCA考前规则：

1.考生须在开始考试之前30分钟到达ACCA考试地点，以免在出现突发情况。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。（建议考生最好选择前者，后者可能出现在机考中心测试的人数太多而不能及时测试导致不熟悉机考流程的情况）

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。

4. 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，不得擅自离开，经过监考老师允许之后才可以离开。

5. 最好不要携带贵重物品前往考场，丢失了后果自负的。

注意：ACCA机考必须带那些东西

首先是自行在官网上打印的准考证其次就是身份证再是可以携带不带有记忆存储功能的计算器。（如考生有携带手机、包包等私人物品，请将其放至监考老师指定区域。）

进入考场后的规则

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。考生只允许携带考试规定携带的东西进入考场，例如本人身份证、笔、单功能计算器进入考场，一经发现，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，阅读完毕之后，举手向监控人员请示，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。不能点开电脑里的其他软件

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.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。

6.考试费用一旦交付，如因考生自身原因缺考，作弃权处理，不须考虑退款事宜。因此建议各位考生要谨慎报名，毕竟考试费用也是一笔不小的费用。

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。出现了以上情况，及时向监考人员反映，他们会为你解决问题。

迟到及提早交卷规定：

在开考后1小时内到达的迟到考生可以入场，但不能补偿考试时间。简单的来说就是即便是晚到1小时，你的考试时间也不会往后延时1小时，交卷铃声响起你同样得交卷。而开考1小时以后到达的考生就算做放弃此次考试，不能入场。

这些考场规则有没有帮助到各位ACCAer们呀？相信大家看了之后或多或少对ACCA考场规则都有了一定的了解，51题库考试学习网提醒大家，认真阅读考场规则，如果和上面所述的规则有一定的出入，各地的相关考场规则以各地的为准，最后51题库考试学习网预祝大家考试顺利上岸~

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。

(b) Provide an example that illustrates a structured application of the terms contained in the above statement in

respect of a profit-seeking organisation OR a not-for-profit organisation of your own choice. (6 marks)

正确答案：
(b) An illustration of the features detailed above, framed in the context of a University as an organisation in the not-for-profit sector
might be as follows:
The Overall objective might well be stated in the mission statement of a University. An example of such a mission statement
might be as follows:
‘To provide a quality educational environment in a range of undergraduate and post-graduate disciplines and a quality
educational focus for students and the business community.’
More specifically, objectives may be seen as the achievement of ‘value for money’ thereby ensuring effectiveness in areas such
as:
– The provision of high added value to students;
– The establishment of a reputation for recognised expertise in specific areas of research work within the wider community;
and
– The provision of a high quality service to industry and commerce.
Strategies may focus on aspects such as:
– The recruitment and retention of high quality academic staff;
– The development of IT equipment and skills within the institution;
– The mentoring of students in order to ensure high added value and low drop-out rates in intermediate years of study;
and
– The close liaison with employers as to qualities in graduate/post-graduate employees that they will value highly.
The determinants used to measure the results of strategies might include:
– Competitiveness – cost per graduate compared to other institutions; growth in student numbers; number of staff holding
a PhD qualification;
– Financial performance – average cost per graduate; income generation from consultancy work;
– Quality – range of awards (percentages of 1st class degrees); employer responses; measures of quality of delivery of
education, advice to students, etc;
– Flexibility – variable entry and exit points to courses; modular structure; the variety of full-time, part-time and distance
learning modes;
– Resource Utilisation – staff:student ratios; quotas met by each course; accommodation filled;
– Innovation – latest IT provision in linking lecture theatres to information databases; increased provision of flexilearning/
mixed mode course provision.
The application of business change techniques might include the following:
BPR with a focus on IT developments, flexible-learning or mixed mode course provision.
JIT with a focus on moves towards student-centred uptake of educational opportunities e.g. via intranet availability of lecture
and tutorial material linked to more flexible access to staff rather than a ‘push’ system of pre-structured times of
lectures/tutorials.
TQM with a focus on moves to improve quality in all aspects of the learning environment including delivery of lectures, access
to staff and pastoral care issues.
ABM with a focus on activities on a per student basis (both planned and actual) with a view to eliminating activities that do
not add value e.g. cost per lecture per student.

(b) Discuss the key issues which the statement of cash flows highlights regarding the cash flow of the company.

(10 marks)

正确答案：
(b) Financial statement ratios can provide useful measures of liquidity but an analysis of the information in the cash flow
statement, particularly cash flow generated from operations, can provide specific insights into the liquidity of Warrburt. It is
important to look at the generation of cash and its efficient usage. An entity must generate cash from trading activity in order
to avoid the constant raising of funds from non-trading sources. The ‘quality of the profits’ is a measure of an entity’s ability
to do this. The statement of cash flow shows that the company has generated cash in the period despite sustaining a
significant loss ($92m cash flow but $21m loss). The problem is the fact that the entity will not be able to sustain this level
of cash generation if losses continue.
An important measure of cash flow is the comparison of the cash from operating activity to current liabilities. In the case of
Warrburt, this is $92m as compared to $155m. Thus the cash flow has not covered the current liabilities.
Operating cash flow ($92 million) determines the extent to which Warrburt has generated sufficient funds to repay loans,
maintain operating capability, pay dividends and make new investments without external financing. Operating cash flow
appears to be healthy, partially through the release of cash from working capital. This cash flow has been used to pay
contributions to the pension scheme, pay finance costs and income taxes. These uses of cash generated would be normal for
any entity. However, the release of working capital has also financed in part the investing activities of the entity which includes
the purchase of an associate and property, plant and equipment. The investing activities show a net cash outflow of
$43 million which has been financed partly out of working capital, partly from the sale of PPE and AFS financial assets and
partly out of cash generated from operations which include changes in working capital. It seems also that the issue of share
capital has been utilised to repay the long term borrowings and pay dividends. Also a significant amount of cash has been
raised through selling AFS investments. This may not continue in the future as it will depend on the liquidity of the market.
This action seems to indicate that the long term borrowings have effectively been ‘capitalised’. The main issue raised by the
cash flow statement is the use of working capital to partially finance investing activities. However, the working capital ratio
and liquidity ratios are still quite healthy but these ratios will deteriorate if the trend continues.

3 Local neighbourhood shops are finding it increasingly difficult to compete with supermarkets. However, three years

ago, the Perfect Shopper franchise group was launched that allowed these neighbourhood shops to join the group

and achieve cost savings on tinned and packaged goods, particularly groceries. Perfect Shopper purchases branded

goods in bulk from established food suppliers and stores them in large purpose-built warehouses, each designed to

serve a geographical region. When Perfect Shopper was established it decided that deliveries to these warehouses

should be made by the food suppliers or by haulage contractors working on behalf of these suppliers. Perfect Shopper

places orders with these suppliers and the supplier arranges the delivery to the warehouse. These arrangements are

still in place. Perfect Shopper has no branded goods of its own.

Facilities are available in each warehouse to re-package goods into smaller units, more suitable for the requirements

of the neighbourhood shop. These smaller units, typically containing 50–100 tins or packs, are usually small trays,

sealed with strong transparent polythene. Perfect Shopper delivers these to its neighbourhood shops using specialist

haulage contractors local to the regional warehouse. Perfect Shopper has negotiated significant discounts with

suppliers, part of which it passes on to its franchisees. A recent survey in a national grocery magazine showed that

franchisees saved an average of 10% on the prices they would have paid if they had purchased the products directly

from the manufacturer or from an intermediary – such as cash and carry wholesalers.

As well as offering savings due to bulk buying, Perfect Shopper also provides, as part of its franchise:

(i) Personalised promotional material. This usually covers specific promotions and is distributed locally, either using

specialist leaflet distributors or loosely inserted into local free papers or magazines.

(ii) Specialised signage for the shops to suggest the image of a national chain. The signs include the Perfect Shopper

slogan ‘the nation’s local’.

(iii) Specialist in-store display units for certain goods, again branded with the Perfect Shopper logo.

Perfect Shopper does not provide all of the goods required by a neighbourhood shop. Consequently, it is not an

exclusive franchise. Franchisees agree to purchase specific products through Perfect Shopper, but other goods, such

as vegetables, fruit, stationery and newspapers they source from elsewhere. Deliveries are made every two weeks to

franchisees using a standing order for products agreed between the franchisee and their Perfect Shopper sales

representative at a meeting they hold every three months. Variations to this order can be made by telephone, but only

if the order is increased. Downward variations are not allowed. Franchisees cannot reduce their standing order

requirements until the next meeting with their representative.

Perfect Shopper was initially very successful, but its success has been questioned by a recent independent report that

showed increasing discontent amongst franchisees. The following issues were documented.

(i) The need to continually review prices to compete with supermarkets

(ii) Low brand recognition of Perfect Shopper

(iii) Inflexible ordering and delivery system based around forecasts and restricted ability to vary orders (see above)

As a result of this survey, Perfect Shopper has decided to review its business model. Part of this review is to reexamine

the supply chain, to see if there are opportunities for addressing some of its problems.

Required:

(a) Describe the primary activities of the value chain of Perfect Shopper. (5 marks)

正确答案：
(a) Inbound logistics: Handling and storing bulk orders delivered by suppliers and stored on large pallets in regional warehouses.
All inbound logistics currently undertaken by the food suppliers or by contractors appointed by these suppliers.
Operations: Splitting bulk pallets into smaller packages, packing, sealing and storing these packages.
Outbound logistics: Delivery to neighbourhood shops using locally contracted distribution companies.
Marketing & Sales: Specially commissioned signs and personalised sales literature. Promotions and special offers.
Service: Specialist in-store display units for certain goods, three monthly meeting between franchisee and representative.

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