ACCA中国区代表处地址及联系电话,赶紧看看!
发布时间:2020-01-31
关于ACCA中国区代表处地址及联系电话,不知道的也没关系,下面就跟着51题库考试学习网一起来了解一下吧!
ACCA官方为方便全球各地学员进行报考和考试,在各地设置了其代表处,它涉及到了北京、上海、广州、深圳、香港、澳门等地。ACCA学员在注册、报考、考试过程中出现任何问题,都可以通过以下方式与代表处联系。
ACCA总部
网站: www.accaglobal.com
地址:110 Queen Street, Glasgow, United
Kingdom
邮编:G1 3BX
咨询电子邮件: info@accaglobal.com
学员咨询电邮: students@accaglobal.com
会员咨询电邮: members@accaglobal.com
电话: +44 (0)141 582 2000
传真: +44 (0)141 582 2222
我们的工作时间最大限度地满足大多数学员及会员的需要,为所有客户提供最优质的服务.
北京代表处
地 址:北京建国门外大街一号中国国际贸易中心1座3117-3120
邮 编:100004
电 话:(010) 6535 2400
传 真:(010) 6535 2499
咨询电子邮件: accabj@accaglobal.com
ACCA中文网址:cn.accaglobal.com
工作时间:星期一至星期五:9:00am——6:00pm
沈阳代表处
地 址:辽宁省 沈阳市 沈河区 青年大街121号 嘉里中心企业广场A座10层1008B室
邮 编:110016
电 话:+86 24 3109 9737
咨询电子邮件: accabj@accaglobal.com
ACCA中文网址:cn.accaglobal.com
工作时间:星期一至星期五:9:00am——6:00pm
青岛代表处
地 址:山东省青岛市市南区山东路6号甲华润大厦B座34层3415室
邮 编:266000
电 话:+86 532 8099 4105
咨询电子邮件: accabj@accaglobal.com
ACCA中文网址:cn.accaglobal.com
工作时间:星期一至星期五:9:00am——6:00pm
上海代表处
地 址:上海市淮海中路381号中环广场2929室
邮 编:200020
电 话:(021)5153 5200
传 真:(021)5153 5208
咨询电子邮件:accashanghai@accaglobal.com
工作时间:星期一至星期五:9:00am——6:00pm
成都代表处
地 址:成都市锦江区东御街18号百扬大厦16楼07单元
邮 编:610016
电 话:(028)8620 2085 转 101
传 真:(028)8620 2085 转 106
咨询电子邮件:accacd@cn.accaglobal.com
ACCA中文网址:cn.accaglobal.com
工作时间:星期一 至星期五:9:30am——1:00pm 2:00pm——6:00pm
武汉代表处
地 址:湖北省武汉市武昌区临江大道96号万达中心4层A003室
邮 编:430060
电 话:(027)59741390
传 真:+86 21 5974 1352
咨询电子邮件:accawh@accaglobal.com
ACCA中文网址:cn.accaglobal.com
工作时间:星期一至星期五:9:30am——1:00pm 2:00pm——6:00pm
武汉地区注册咨询及学员/会员事务请联系上海代表处
广州代表处
地 址:广州天河路208号粤海天河城大厦21楼2107室
邮 编:510620
电 话:(020) 87557932,87557933,87556012
传 真:(020) 87557935
咨询电子邮件:accagz@accaglobal.com
ACCA中文网址:cn.accaglobal.com
工作时间:星期一至星期五:9:00am——12:30pm 1:30pm——5:30pm
深圳代表处
地 址:深圳市福田区金田路4018号安联大厦26楼2666室
邮 编:518026
电 话:(0755) 3395 5710
传 真:(0755) 3395 5999
咨询电子邮件:accagz@accaglobal.com
工作时间:星期一至星期五:9:00am - 12:30pm 1:30pm -
5:30pm
深圳地区注册咨询及学员/会员事务请联系广州代表处
长沙代表处
地址:长沙市天心区湘江中路36号华远国际中心 11层 1112室
邮编:410002
电话:(0731) 8986 4230
咨询电子邮件:accagz@accaglobal.com
工作时间:星期一至星期五:9:30am-12:30pm, 1:30pm-5:30pm
长沙地区注册咨询及学员/会员事务请联系广州代表处
香港代表处:
地 址:香港中环德辅道19号环球大厦19楼1901室
电 话:+852 25244988
传 真:+852 28684909
咨询电子邮件: hkstudents@accaglobal.com
澳门联络处
地 址:澳门商业大马路5地段澳门财富中心5楼A
电 话:+853 8294 6708
传 真:+853 8294 6710
咨询电子邮件: hkstudents@accaglobal.com
有关澳门地区事务,请以电话或电邮方式联系澳门联络处。
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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。
18 Which of the following statements about accounting ratios and their interpretation are correct?
1 A low-geared company is more able to survive a downturn in profit than a highly-geared company.
2 If a company has a high price earnings ratio, this will often indicate that the market expects its profits to rise.
3 All companies should try to achieve a current ratio (current assets/current liabilities) of 2:1.
A 2 and 3 only
B 1 and 3 only
C 1 and 2 only
D All three statements are correct
(c) (i) Explain how Messier Ltd can assist Galileo with the cost of relocating to the UK and/or provide him with
interest-free loan finance for this purpose without increasing his UK income tax liability; (3 marks)
(c) (i) Relocation costs
Direct assistance
Messier Ltd can bear the cost of certain qualifying relocation costs of Galileo up to a maximum of £8,000 without
increasing his UK income tax liability. Qualifying costs include the legal, professional and other fees in relation to the
purchase of a house, the costs of travelling to the UK and the cost of transporting his belongings. The costs must be
incurred before the end of the tax year following the year of the relocation, i.e. by 5 April 2010.
Assistance in the form. of a loan
Messier Ltd can provide Galileo with an interest-free loan of up to £5,000 without giving rise to any UK income tax.
(c) Identify TWO QUALITATIVE benefits that might arise as a consequence of the investment in a new IT system
and explain how you would attempt to assess them. (4 marks)
(c) One of the main qualitative benefits that may arise from an investment in a new IT system by Moffat Ltd is the improved level
of service to its customers in the form. of reduced waiting times which may arise as a consequence of better scheduling of
appointments, inventory management etc. This could be assessed via the introduction of a questionnaire requiring customers
to rate the service that they have received from their recent visit to a location within Moffat Ltd according to specific criteria
such as adherence to appointment times, time taken to service the vehicle, cleanliness of the vehicle, attitude of staff etc.
Alternatively a follow-up telephone call from a centralised customer services department may be made by Moffat Ltd
personnel in order to gather such information.
Another qualitative benefit of the proposed investment may arise in the form. of competitive advantage. Improvements in
customer specific information and service levels may give Moffat Ltd a competitive advantage. Likewise, improved inventory
management may enable costs to be reduced thereby enabling a ‘win-win’ relationship to be enjoyed with its customers.
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