ACCA考试报名相关事项看这里!

发布时间:2021-10-18


很多第一次报名参加ACCA考试的考生在注册时总会遇到一些问题,今天51题库考试学习网就给大家带来关于ACCA考试注册报名注意事项的相关分享,以便大家查阅!

ACCA注重学员学习的独立性,很多事项是由ACCA英国总部直接与学员联系。为避免由于疏忽造成延误,特此列出以下注意事项,请学员关注:

1、在完成网上注册、上传了符合要求的完整材料且在线缴费成功之后,将在三周左右收到英国总部确认注册成功的电子邮件。如果是采用邮寄的方式递送材料到英国,英国总部的处理时间会相对较长,大概需要六周左右时间才能收到英国的确认邮件。

2、ACCA注册报名没有截止日期。申请注册成功后,才能根据所处的考试报名时段申请参加ACCA的考试。

如有任何问题(有关注册材料、免试及费用问题)需要联系总部解决,请发邮件到ACCA英国总部。

3、注册成功后,就可以凭注册号和密码在全球官方网站上登录MY ACCA,在线进行考试报名、支付考试费用、缴纳年费以及更新联系方式等。

4、收到英国注册成功确认信后,请完成中文网站首页上方“我的ACCA”的注册。所在地区所属的代表处工作人员将会在两个工作日内审批通过的申请。此后,即可在线报名参加代表处为学员组织的丰富的活动和各类讲座了。

5、考试报名。ACCA总部推荐学员使用双币信用卡在线考试报名。这样将可以及时确认报名是否成功并且可以享受提前考试报名时段的优惠价格。如果使用汇票方式交纳考试费用,需等待收到总部的纸质考试报名表,填写完整的考试报名表及办理汇票后一起邮寄到英国进行考试报名。使用汇票进行考试报名只能申请常规时段的考试报名。

6、准考证。考试报名成功后不能立刻下载准考证,考生一般在5月中旬和11月中旬收到总部邮寄的准考证,收到准考证后,请学员检查考试科目和地点是否与自己的选择有出入,有问题请及时通知各代表处或联系英国总部。未收到准考证的学员也可以登陆MYACCA下载并打印。下载和邮寄得到的准考证有同等效力。

7、提醒注意:无论在几月份注册ACCA或者是否参加ACCA考试,都将从注册后第二个自然年度的一月份开始缴纳年费,以保持学员身份、继续考试。

ACCA考试难度不是很大,祝大家顺利通过ACCA考试,更多ACCA考试相关资讯,敬请关注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。

(iii) Whether or not you agree with the statement of the marketing director in note (9) above. (5 marks)

Professional marks for appropriateness of format, style. and structure of the report. (4 marks)

正确答案:

(iii) The marketing director is certainly correct in recognising that success is dependent on levels of service quality provided
by HFG to its clients. However, whilst the number of complaints is an important performance measure, it needs to be
used with caution. The nature of a complaint is, very often, far more indicative of the absence, or a lack, of service
quality. For example, the fact that 50 clients complained about having to wait for a longer time than they expected to
access gymnasium equipment is insignificant when compared to an accident arising from failure to maintain properly a
piece of gymnasium equipment. Moreover, the marketing director ought to be aware that the absolute number of
complaints may be misleading as much depends on the number of clients serviced during any given period. Thus, in
comparing the number of complaints received by the three centres then a relative measure of complaints received per
1,000 client days would be far more useful than the absolute number of complaints received.
The marketing director should also be advised that the number of complaints can give a misleading picture of the quality
of service provision since individuals have different levels of willingness to complain in similar situations.
The marketing director seems to accept the current level of complaints but is unwilling to accept any increase above this
level. This is not indicative of a quality-oriented organisation which would seek to reduce the number of complaints over
time via a programme of ‘continuous improvement’.
From the foregoing comments one can conclude that it would be myopic to focus on the number of client complaints
as being the only performance measure necessary to measure the quality of service provision. Other performance
measures which may indicate the level of service quality provided to clients by HFG are as follows:
– Staff responsiveness assumes critical significance in service industries. Hence the time taken to resolve client
queries by health centre staff is an important indicator of the level of service quality provided to clients.
– Staff appearance may be viewed as reflecting the image of the centres.
– The comfort of bedrooms and public rooms including facilities such as air-conditioning, tea/coffee-making and cold
drinks facilities, and office facilities such as e-mail, facsimile and photocopying.
– The availability of services such as the time taken to gain an appointment with a dietician or fitness consultant.
– The cleanliness of all areas within the centres will enhance the reputation of HFG. Conversely, unclean areas will
potentially deter clients from making repeat visits and/or recommendations to friends, colleagues etc.
– The presence of safety measures and the frequency of inspections made regarding gymnasium equipment within
the centres and compliance with legislation are of paramount importance in businesses like that of HFG.
– The achievement of target reductions in weight that have been agreed between centre consultants and clients.
(Other relevant measures would be acceptable.)


(b) Donald actually decided to operate as a sole trader. The first year’s results of his business were not as he had

hoped, and he made a trading loss of £8,000 in the year to 31 March 2007. However, trading is now improving,

and Donald has sufficient orders to ensure that the business will make profits of at least £30,000 in the year to

31 March 2008.

In order to raise funds to support his business over the last 15 months, Donald has sold a painting which was

given to him on the death of his grandmother in January 1998. The probate value of the painting was £3,200,

and Donald sold it for £8,084 (after deduction of 6% commission costs) in November 2006.

He also sold other assets in the year of assessment 2006/07, realising further chargeable gains of £8,775 (after

indexation of £249 and taper relief of £975).

Required:

(i) Calculate the chargeable gain on the disposal of the painting in November 2006. (4 marks)

正确答案:

 


(c) Briefly describe five factors to be taken into account when deciding whether to use recruitment consultants.(5 marks)

正确答案:
(c) An organisation considering the use of external recruitment consultants would make its decision upon the availability, level and appropriateness of expertise available within the host organisation and its likely effectiveness, together with the cost of using consultants set against the cost of using the organisation’s own staff. The organisation should consider the level of expertise required of potential employees and therefore the appropriate knowledge required of the consultants and the need for impartiality or security which may be of particular importance for some organisations. In addition, the views of internal staff as to the likely effect of using outside consultants must be considered, as is the effect the use of consultants might have on the need to develop expertise within the organisation.

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