2020年江苏3月ACCA考试什么时候开始报名?ACCA报考条件有哪些?

发布时间:2020-01-03




2020年已经过去一个周了,小伙伴可以着手准备2020ACCA考试了,51题库考试学习网为大家整理了2020年江苏省3ACCA报名流程是什么?ACCA报考条件有哪些?一起来了解一下吧!尤其是江苏的ACCAer,建议收藏哦~

2020年江苏3ACCA考试什么时候开始报名?

早期报名截止日期:20191111

中期报名截止日期:2020127

晚期报名截止日期:202023

2020ACCA报考条件有哪些?

1)凡具有教育部承认的大专以上学历,即可报名成为ACCA的正式学员;

2)教育部认可的高等院校在校生,顺利完成大一的课程考试,即可报名成为ACCA的正式学员;

3)未符合12项报名资格的16周岁以上的申请者,也可以先申请参加FIA(Foundations in Accountancy)基础财务资格考试。在完成基础商业会计(FAB)、基础管理会计(FMA)、基础财务会计(FFA)3门课程,并完成ACCA基础职业模块,可获得ACCA商业会计师资格证书(Diploma in Accounting and Business),资格证书后可豁免ACCAF1-F3三门课程的考试,直接进入技能课程的考试。

以上就是2020年江苏3ACCA考试什么时候开始报名?ACCA报考条件有哪些?的相关内容。希望对大家有所帮助,最后51题库考试学习网预祝每一位ACCAer们顺利通过考试~


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。

24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s cash book revealed the following differences:

1 Bank charges of $200 have not been entered in the cash book.

2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.

3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.

4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as a receipt.

Based on this information, what was the cash book balance BEFORE any adjustments?

A $43,100 overdrawn

B $16,900 overdrawn

C $60,300 overdrawn

D $34,100 overdrawn

正确答案:A

(d) Prepare the statement for Mr Markovnikoff to read out at the AGM. The statement you construct should

contain the following.

(i) A definition and brief explanation of ‘sustainable development’; (3 marks)

正确答案:
(d) Chairman’s statement at AGM
Thank you for coming to the annual general meeting of Rowlands & Mendeleev. I would like to make a statement in response
to the concerns that a number of our investors have made in respect to our appointment as the principal contractor for the
prestigious and internationally important Giant Dam Project. We are very pleased and honoured to have won the contract but
as several have observed, this does leave us in a position of having a number of issues and risks to manage.
As a project with obvious environmental implications, the board and I wish to reassure investors that we are aware of these
implications and have taken them into account in our overall assessment of risks associated with the project.
(i) A definition of ‘sustainable development’
One investor asked if we could explain the sustainability issues and I begin with addressing that issue. According to the
well-established Brundtland definition, sustainable development is development that meets the needs of the present
without compromising the ability of future generations to meet their own needs.
This definition has implications for energy, land use, natural resources and waste emissions. In a sustainable
development, all of these should be consumed or produced at the same rate they can be renewed or absorbed so as to
prevent leaving future generations with an unwanted legacy of today’s economic activity. We believe that our involvement
in the Giant Dam Project has implications for environmental sustainability and it is to these matters that I now turn.
Tutorial note: other relevant definitions of sustainability will be equally acceptable.

(ii) Comment briefly on the use of its own tree plantations as a source of raw materials by Our Timbers Ltd.

(3 marks)

正确答案:
(ii) The use of its own tree plantations as a source of raw materials not only ensures available supplies of timber but may
also demonstrate that the directors of Our Timbers Ltd are mindful of the need for careful planning in the consumption
of natural resources. This concern with the need to protect the environment will enhance the reputation of Our Timbers
Ltd as an environmentally-conscious organisation which in turn may translate into a source of competitive advantage
since contemporary thought is very much focused on the environmental responsibilities of organisations with particular
regard to the use of natural resources such as timber.

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