ACCA考试成绩查询方式以及申请成绩复核
发布时间:2021-10-15
许多考完ACCA的小伙伴近期问到如何查询考试成绩?成绩复核应该怎么申请复核?今天51题库考试学习网就为大家带来了相关信息,一起来了解一下吧!
成绩查询:
(一)在线查询:
1.进入ACCA官网http://www.accaglobal.com/hk/en.html
2.点击右上角My ACCA进行登录:
3.输入账号、密码登录后进入主页面,点击Exam status&Results:
4.跳转页面后选择View your status report:
进入后就可以查看自己的所有科目的考试通过情况了。
(二)通过邮件、手机信息接收成绩:
可在MY ACCA内选择通过E-mail或SMS接收考试成绩。
如何申请成绩复核?
在评卷之前,ACCA评分团队要与考官开会,讨论试卷并确定统一详细的评分表。验卷团队会对每一份试卷进行仔细检查,确保每一道试题都没有漏评分,且每份试卷的总分是正确。在整个评卷过程中验卷团队总共要检查8次。在考试成绩发布之前,ACCA会再进行一次检查,以确保学员的ACCA考试成绩准确无误。
然而,ACCA也意识到有时候学员会对他们所获得的考试结果有所怀疑。因此,在以下情况下,您可以要求查卷。
1.参加了考试,并提交了答卷,却说缺席考试。
2.缺席考试,却收到考试成绩。
3.对自己的考试成绩有所怀疑。
必须在考试成绩发布日后的15个工作日内提出查卷申请。如果ACCA成绩有误,会在下次报考截止日期前收到改正了的成绩,但是ACCA的复核工作也要收取相应的费用(52英镑)。
ACCA考试成绩什么时候出?
ACCA考试可分为随机机考、分季机考与笔试三大部分,其中F阶段所有的科目都已经进入机考时代,F1-F4是随机机考,对于参加随机机考的同学来说,在考完之后,立刻就可以看到自己的成绩。F5-F9是分季机考,对于参加分季机考的同学来说,考试成绩通常会在结束考试的一个月后可以知道自己的成绩。而P阶段笔试考试成绩通常也是考试一个月后可以知道。
ACCA的有效期:
ACCA学员有七年的时间通过专业阶段的考试。如果学员不能在七年内通过所有专业阶段考试,那么超过七年的已通过专业阶段科目的成绩将作废,须重新考试。七年时限从学员通过第一门专业阶段考试之日算起。
说明:因考试政策、内容不断变化与调整,51题库考试学习网提供的考试信息仅供参考,如有异议,请考生以权威部门公布的内容为准!
以上就是今天分享的全部内容了,各位小伙伴根据自己的情况进行查阅,希望本文对各位有所帮助,预祝各位取得满意的成绩,如需了解更多相关内容,请关注51题库考试学习网!
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) Identify and discuss the appropriateness of the cost drivers of any TWO expense values in EACH of levels (i)
to (iii) above and ONE value that relates to level (iv).
In addition, suggest a likely cause of the cost driver for any ONE value in EACH of levels (i) to (iii), and
comment on possible benefits from the identification of the cause of each cost driver. (10 marks)
(b) A cost driver is the factor that determines the level of resource required for an activity. This may be illustrated by considering
costs for each of the four levels in Order Number 377.
Unit based costs:
Direct material costs are driven by the quantity, range, quality and price of materials required per product unit according to
the specification for the order.
Direct labour costs are driven by the number of hours required per product unit and the rate per hour that has been agreed
for each labour grade.
Batch related costs:
The number of machine set-ups per batch is the cost driver for machines used.
The number of design hours per batch is the cost driver for design work.
Product sustaining costs:
The number of marketing visits to a client per order is the cost driver for marketing cost chargeable to the order.
The number of hours of production line maintenance per order is the cost driver for production line cost.
Business sustaining costs:
These costs are absorbed at a rate of 30% of total cost excluding business sustaining costs. This is an arbitrary rate which
indicates the difficulty in identifying a suitable cost driver/drivers for the range of residual costs in this category. Wherever
possible efforts should be made to identify aspects of this residual cost that can be added to the unit, batch or product related
analysis.
The cost drivers are useful in that they provide a basis for an accurate allocation of the cost of resources consumed by an
order. In addition, investigation of the cause(s) of a cost driver occurring at its present level allows action to be considered
that will lead to a reduction in the cost per unit of cost driver.
Examples of causes that might be identified are:
Material price may be higher than necessary due to inefficient sourcing of materials. This may be overcome through efforts
to review sourcing policy and possibly provide additional training to staff responsible for the sourcing of materials.
The number of machine set-ups per batch may be due to lack of planning of batch sizes. It may be possible for batch sizes
in this order to be increased to 1,250 units which would reduce the number of batches required to fulfil the order from five
to four. This should reduce overall costs.
The amount of production line maintenance (and hence cost) required per order may be reduced by examining causes such
as level of skill of maintenance carried out – by GMB’s own staff or out-sourced provision. Action would involve re-training of
own staff or recruitment of new staff or changing of out-source providers.
(alternative relevant examples and discussion would be acceptable for all aspects of part (b))
(ii) Audit work on after-date bank transactions identified a transfer of cash from Batik Co. The audit senior has
documented that the finance director explained that Batik commenced trading on 7 October 2005, after
being set up as a wholly-owned foreign subsidiary of Jinack. No other evidence has been obtained.
(4 marks)
Required:
Identify and comment on the implications of the above matters for the auditor’s report on the financial
statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending
30 September 2006.
NOTE: The mark allocation is shown against each of the matters.
(ii) Wholly-owned foreign subsidiary
■ The cash transfer is a non-adjusting post balance sheet event. It indicates that Batik was trading after the balance
sheet date. However, that does not preclude Batik having commenced trading before the year end.
■ The finance director’s oral representation is wholly insufficient evidence with regard to the existence (or otherwise)
of Batik at 30 September 2005. If it existed at the balance sheet date its financial statements should have been
consolidated (unless immaterial).
■ The lack of evidence that might reasonably be expected to be available (e.g. legal papers, registration payments,
etc) suggests a limitation on the scope of the audit.
■ If such evidence has been sought but not obtained then the limitation is imposed by the entity (rather than by
circumstances).
■ Whilst the transaction itself may not be material, the information concerning the existence of Batik may be material
to users and should therefore be disclosed (as a non-adjusting event). The absence of such disclosure, if the
auditor considered necessary, would result in a qualified ‘except for’, opinion.
Tutorial note: Any matter that is considered sufficiently material to be worthy of disclosure as a non-adjusting
event must result in such a qualified opinion if the disclosure is not made.
■ If Batik existed at the balance sheet date and had material assets and liabilities then its non-consolidation would
have a pervasive effect. This would warrant an adverse opinion.
■ Also, the nature of the limitation (being imposed by the entity) could have a pervasive effect if the auditor is
suspicious that other audit evidence has been withheld. In this case the auditor should disclaim an opinion.
4 Whilst acknowledging the importance of high quality corporate reporting, the recommendations to improve it are
sometimes questioned on the basis that the marketplace for capital can determine the nature and quality of corporate
reporting. It could be argued that additional accounting and disclosure standards would only distort a market
mechanism that already works well and would add costs to the reporting mechanism, with no apparent benefit. It
could be said that accounting standards create costly, inefficient, and unnecessary regulation. It could be argued that
increased disclosure reduces risks and offers a degree of protection to users. However, increased disclosure has several
costs to the preparer of financial statements.
Required:
(a) Explain why accounting standards are needed to help the market mechanism work effectively for the benefit
of preparers and users of corporate reports. (9 marks)
(a) It could be argued that the marketplace already offers powerful incentives for high-quality reporting as it rewards such by
easing or restricting access to capital or raising or lowering the cost of borrowing capital depending on the quality of the entity’s
reports. However, accounting standards play an important role in helping the market mechanism work effectively. Accounting
standards are needed because they:
– Promote a common understanding of the nature of corporate performance and this facilitates any negotiations between
users and companies about the content of financial statements. For example, many loan agreements specify that a
company provide the lender with financial statements prepared in accordance with generally accepted accounting
principles or International Financial Reporting Standards. Both the company and the lender understand the terms and
are comfortable that statements prepared according to those standards will meet certain information needs. Without
standards, the statements would be less useful to the lender, and the company and the lender would have to agree to
create some form. of acceptable standards which would be inefficient and less effective.
– Assist neutral and unbiased reporting. Companies may wish to portray their past performance and future prospects in
the most favourable light. Users are aware of this potential bias and are sceptical about the information they receive.
Standards build credibility and confidence in the capital marketplace to the benefit of both users and companies.
– Improve the comparability of information across companies and national boundaries. Without standards, there would be
little basis to compare one company with others across national boundaries which is a key feature of relevant
information.
– Create credibility in financial statements. Auditors verify that information is reported in accordance with standards and
this creates public confidence in financial statements
– Facilitate consistency of information by producing data in accordance with an agreed conceptual framework. A consistent
approach to the development and presentation of information assists users in accessing information in an efficient
manner and facilitates decision-making.
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