如何修改ACCA报名后的考试时间？

发布时间：2021-03-11

如何修改ACCA报名后的考试时间？

最佳答案

修改方式：

第一步：登录到你的“MyACCA账户”，进入”Exam Entry”页面中，点击”View/Amend Exam Entry”进入报考更改页面。

第二步：进入页面后，点击”Amend Exam Entry”进行考试报名更改。

第三步：更改报考的页面中，会出现初始报名的页面，如需删减考试科目，请将科目的“√”去除；如需增加科目，请直接在需报考的科目后打勾。

第四步：更改考试报名后，会显示出哪门科目被取消，哪门科目已报考成功，相应的费用也会在此页面中进行调整和更改。点击”Proceed to payment”进入支付页面进行付费。付费指引如同初始报名的指引。


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。

(d) Sirus raised a loan with a bank of $2 million on 1 May 2007. The market interest rate of 8% per annum is to

be paid annually in arrears and the principal is to be repaid in 10 years time. The terms of the loan allow Sirus

to redeem the loan after seven years by paying the full amount of the interest to be charged over the ten year

period, plus a penalty of $200,000 and the principal of $2 million. The effective interest rate of the repayment

option is 9·1%. The directors of Sirus are currently restructuring the funding of the company and are in initial

discussions with the bank about the possibility of repaying the loan within the next financial year. Sirus is

uncertain about the accounting treatment for the current loan agreement and whether the loan can be shown as

a current liability because of the discussions with the bank. (6 marks)

Appropriateness of the format and presentation of the report and quality of discussion (2 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.

正确答案：
(d) Repayment of the loan
If at the beginning of the loan agreement, it was expected that the repayment option would not be exercised, then the effective
interest rate would be 8% and at 30 April 2008, the loan would be stated at $2 million in the statement of financial position
with interest of $160,000 having been paid and accounted for. If, however, at 1 May 2007, the option was expected to be
exercised, then the effective interest rate would be 9·1% and at 30 April 2008, the cash interest paid would have been
$160,000 and the interest charged to the income statement would have been (9·1% x $2 million) $182,000, giving a
statement of financial position figure of $2,022,000 for the amount of the financial liability. However, IAS39 requires the
carrying amount of the financial instrument to be adjusted to reflect actual and revised estimated cash flows. Thus, even if
the option was not expected to be exercised at the outset but at a later date exercise became likely, then the carrying amount
would be revised so that it represented the expected future cash flows using the effective interest rate. As regards the
discussions with the bank over repayment in the next financial year, if the loan was shown as current, then the requirements
of IAS1 ‘Presentation of Financial Statements’ would not be met. Sirus has an unconditional right to defer settlement for longer
than twelve months and the liability is not due to be legally settled in 12 months. Sirus’s discussions should not be considered
when determining the loan’s classification.
It is hoped that the above report clarifies matters.

10 Which of the following costs should be included in valuing inventories of finished goods held by a manufacturing

company, according to IAS2 Inventories?

1 Carriage inwards.

2 Carriage outwards.

3 Depreciation of factory plant.

4 Accounts department costs relating to wages for production employees.

A All four items

B 2 and 3 only

C 1, 3 and 4 only

D 1 and 4 only

正确答案：C

(c) Comment on four reasons why the Managing Director of Quicklink Ltd might consider the acquisition of the

Celer Transport business to be a ‘good strategic move’ insofar as may be determined from the information

provided. (5 marks)

正确答案：

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签