宁夏ACCA考试真题下载步骤是怎么样的？

发布时间：2020-01-10

时光飞逝，刚来的2020年就快要过去半个月了，各位备考ACCA的同学们复习的怎么样了呢？目前，很多备考的同学来问51题库考试学习网：ACCA考试的真题在哪里下载？下载的步骤又是怎么样的呢？别担心，这些问题今天51题库考试学习网为大家通通解决，这份“真题下载宝典”请收入囊中：

首先为大家说一下真题在哪里下载，真题的下载通常有两种途径：

1.在百度上搜索ACCA真题，会有各大网校为大家已经准备好了的历年的真题，只需点击下载即可，这个方法是最常见也是最为简单的。

2.如果说一些同学不放心在网校机构的官网下载的话，也可以选择去ACCA官网，www.accaglobal.com下载最新的真题。这种途径的优点在于相比较第一种网校下载的真题而言更加有权威性和可信度，且能拿到一手的真题信息，对自己的备考复习会有更大的帮助。

（一些萌新不知道如何在ACCA官网下载真题？请跟随51题库考试学习网一起，了解更多官网下载步骤）

（1）登录www.accaglobal.com

（2）到页面最下方点击“past exam papers”

（3）可以根据需要选择相应的文件

举例：在exam下选择F5，在Resource type下选择“past exam papers”接着下方图表里就是F5的真题了

此外，在Resource type里还有其他的资料（如下图）大家可以根据自己的需要选择下载

以上就是关于真题下载的相关资讯，望大家采纳。

最后，51题库考试学习网想对大家说：“心在浩瀚时空可以替换成心怀天下，心怀梦想，心在追求真理的浩瀚时空。”各位备考ACCA的同学们，加油，成功在向你们招手~

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。

(c) Assess the likely criteria which would need to be satisfied for software to be regarded as ‘quality software’.

(4 marks)

正确答案：
(c) The following are important considerations regarding the quality of the business software:
– The software is error-free as this will improve its reliability. Whilst in practice this might not always be achievable the
directors of SSH must recognise the dangers involved in supplying bespoke software which may prove damaging to their
clients’ businesses with the resulting loss of client goodwill.
– The software should meet quality control standards such as those specified by the ISO (International Standards
Organisation).
– The software must be delivered on time. Late delivery of business software will prove problematic since clients may rely
on updated software to meet new customer needs or to fulfil revised business objectives.
– The software must meet the initial specification of the customer. In meeting the specification SSH will be demonstrating
that the software has been produced correctly with an appropriate focus on the requirements of end users.
– The software must be usable i.e. as well as being able to do what it is supposed to do it is important that it is easy to
use.
– The software should be capable of being updated in the light of future changes that occur in the clients’ requirements.

(d) Briefly describe the principal audit work to be performed in respect of the carrying amount of the following

items in the balance sheet:

(i) trade receivables; and (3 marks)

正确答案：
(d) Principal audit work
(i) Trade receivables
■ Review of agreements to determine the volume rebates terms. For example,
– the % discounts;
– the volumes to which they apply;
– the period over which they accumulate;
– settlement method (e.g. by credit note or other off-set or repayment).
■ Direct positive confirmation of a value-weighted sample of balances (i.e. larger amounts) to identify potential
overstatement (e.g. due to discounts earned not being awarded).
■ Monitoring of after-date cash receipts and matching against amounts due as shortfalls may indicate disputed
amounts.
■ Review of after-date credit notes to ensure adequate allowance (accrual) is made for discounts earned in the year
to 30 June 2006.
■ Credit risk analysis of individually significant balances and assessment of impairment losses (where carrying value
is less than the present value of the estimated cash flows discounted at the effective interest rate).

(b) Ratio analysis in general can be useful in comparing the performance of two companies, but it has its limitations.

Required:

State and briefly explain three factors which can cause accounting ratios to be misleading when used for

such comparison. (6 marks)

正确答案：
(b) (i) One company may have revalued its assets while the other has not.
(ii) Accounting policies and estimation techniques may differ. For example, one company may use higher depreciation rates
than the other.
(iii) The use of historical cost accounting may distort the capital and profit of the two companies in different ways.
Other answers considered on their merits.

2 Good Sports Limited is an independent sports goods retailer owned and operated by two partners, Alan and Bob. The

sports retailing business in the UK has undergone a major change over the past ten years. First of all the supply side

has been transformed by the emergence of a few global manufacturers of the core sports products, such as training

shoes and football shirts. This consolidation has made them increasingly unwilling to provide good service to the

independent sportswear retailers too small to buy in sufficiently large quantities. These independent retailers can stock

popular global brands, but have to order using the Internet and have no opportunity to meet the manufacturer’s sales

representatives. Secondly, UK’s sportswear retailing has undergone significant structural change with the rapid growth

of a small number of national retail chains with the buying power to offset the power of the global manufacturers.

These retail chains stock a limited range of high volume branded products and charge low prices the independent

retailer cannot hope to match.

Good Sports has survived by becoming a specialist niche retailer catering for less popular sports such as cricket,

hockey and rugby. They are able to offer the specialist advice and stock the goods that their customers want.

Increasingly since 2000 Good Sports has become aware of the growing impact of e-business in general and e-retailing

in particular. They employed a specialist website designer and created an online purchasing facility for their

customers. The results were less than impressive, with the Internet search engines not picking up the company

website. The seasonal nature of Good Sports’ business, together with the variations in sizes and colours needed to

meet an individual customer’s needs, meant that the sales volumes were insufficient to justify the costs of running

the site.

Bob, however, is convinced that developing an e-business strategy suited to the needs of the independent sports

retailer such as Good Sports will be key to business survival. He has been encouraged by the growing interest of

customers in other countries to the service and product range they offer. He is also aware of the need to integrate an

e-business strategy with their current marketing, which to date has been limited to the sponsorship of local sports

teams and advertisements taken in specialist sports magazines. Above all, he wants to avoid head-on competition

with the national retailers and their emphasis on popular branded sportswear sold at retail prices that are below the

cost price at which Good Sports can buy the goods.

Required:

(a) Provide the partners with a short report on the advantages and disadvantages to Good Sports of developing

an e-business strategy and the processes most likely to be affected by such a strategy. (12 marks)

正确答案：
(a) To: Good Sports Limited
From:
E – Business strategy
Clearly, the markets that Good Sports operates in are being affected by the development of e-business and its experiences to
date are mixed to say the least. In many ways the advantages and disadvantages of e-business are best related to the benefit
the customer gets from the activity. Firstly, through integrating and accelerating business processes e-business technologies
enable response and delivery times to be speeded up. Secondly, there are new business opportunities for information-based
products and services. Thirdly, websites can be linked with customer databases and provide much greater insights into
customer buying behaviour and needs. Fourthly, there is far greater ability for interaction with the customer, which enables
customisation and a dialogue to be developed. Finally, customers may themselves form. communities able to contact one
another.
There is considerable evidence to show how small operators like Good Sports are able to base their whole strategy on
e-business and achieve high rates of growth. The key to Good Sports survival is customer service – in strategic terms they
are very much niche marketers supplying specialist service and advice to a small section of the local market. The nature of
the business means that face-to-face contact is crucial in moving customers from awareness to action (AIDA – awareness,interest, desire and action). There are therefore limits to the ability of e-business to replace such contact.
Yours,

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