福建省考生：ACCA考试怎么样才算成功正确的打印了准考证呢？

发布时间：2020-01-10

ACCA资格考试是门槛相对较低的一个证书考试，比起只能毕业后报考的CPA证书来讲，报考条件显得低的很多。近期，有不少报考ACCA考试的萌新出现了困惑：这种国际性质的考试，准考证该怎么打印呢？下面是51题库考试学习网小编收集一些相关咨询，有兴趣的ACCAer可以收藏起来慢慢看哟

通常来说，在考前两周，可以登陆MYACCA里打印准考证。

打印准考证步骤：

(1) ACCA考试学员需登陆ACCA官网

(2) 点击MYACCA后登入您的学员号和密码进入

(3) 点击左侧栏里EXAM ENTRY & RESULTS进入

(4) 点击EXAM ATTENDANCE DOCKET生成页面打印即可

注意事项：

1、请仔细阅读准考证上EXAMINATION REGULATIONS和EXAMINATION GUIDELINES，务必严格遵守。ACCA考试学员请仔细核对的考试地点，仔细看准考证上的地址，以免大家走错考场。

2、ACCA准考证需双面打印，无需彩印，黑白打印即可。

3、准考证是学员考试必带的证明，请重视;打印准考证数量须和考试科数相同;

4、2017年3月考季起，ACCA全球统考准考证将不会再有个人照片。

5、因邮寄的准考证收到时间较晚，建议提前打印好准考证，仔细核对报考科目和考试地点有无错误。

6、准考证一定要提前打印，因为越往后官网可能出现各种崩溃状态，尽早打印。 ACCA何时打印准考证都是有ACCA官方统一安排公布时间，2016年实施每年4次考试之后，一般准考证会提前一个月左右就开放打印入口了，考生可自行打印。

ACCA准考证分为两种形式发放，一种是正式纸质版由ACCA英国方约在考前2-3周寄出，另一种是MY ACCA账户中的准考证。未收到ACCA官方邮寄准考证的考生可以在MY ACCA的账户中下载打印准考证，下载打印的准考证与英国邮寄的准考证作用相同。注：准考证必须有照片，准考证上面没有照片的学员请尽快与ACCA 英国方联系。

最后，51题库考试学习网想要在这里告诉大家，不要认为ACCA门槛较低，它的考试水准和难度就很容易。相反，考试难度也是很大的，毫不夸张地说ACCA是一个宽进严出的考试模式。因此，拿到证书的人是少之又少。

当然，51题库考试学习网也相信各位备考ACCA考试的同学们，一定会认真努力的学习和复习的，要相信只要努力就会有回报，哪怕是不能通过考试，也会收到比考试通过更宝贵的东西，大家共勉~

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) Using sensitivity analysis, estimate by what percentage each of the under-mentioned items, taken separately,

would need to change before the recommendation in (a) above is varied:

(i) Initial outlay;

(ii) Annual contribution. (4 marks)

正确答案：

2 Clifford and Amanda, currently aged 54 and 45 respectively, were married on 1 February 1998. Clifford is a higher

rate taxpayer who has realised taxable capital gains in 2007/08 in excess of his capital gains tax annual exemption.

Clifford moved into Amanda’s house in London on the day they were married. Clifford’s own house in Oxford, where

he had lived since acquiring it for ￡129,400 on 1 August 1996, has been empty since that date although he and

Amanda have used it when visiting friends. Clifford has been offered ￡284,950 for the Oxford house and has decided

that it is time to sell it. The house has a large garden such that Clifford is also considering an offer for the house and

a part only of the garden. He would then sell the remainder of the garden at a later date as a building plot. His total

sales proceeds will be higher if he sells the property in this way.

Amanda received the following income from quoted investments in 2006/07:

￡

Dividends in respect of quoted trading company shares 1,395

Dividends paid by a Real Estate Investment Trust out of tax exempt property income 485

On 1 May 2006, Amanda was granted a 22 year lease of a commercial investment property. She paid the landlord

a premium of ￡6,900 and also pays rent of ￡2,100 per month. On 1 June 2006 Amanda granted a nine year

sub-lease of the property. She received a premium of ￡14,700 and receives rent of ￡2,100 per month.

On 1 September 2006 Amanda gave quoted shares with a value of ￡2,200 to a registered charity. She paid broker’s

fees of ￡115 in respect of the gift.

Amanda began working for Shearer plc, a quoted company, on 1 June 2006 having had a two year break from her

career. She earns an annual salary of ￡38,600 and was paid a bonus of ￡5,750 in August 2006 for agreeing to

come and work for the company. On 1 August 2006 Amanda was provided with a fully expensed company car,

including the provision of private petrol, which had a list price when new of ￡23,400 and a CO2 emissions rate of

187 grams per kilometre. Amanda is required to pay Shearer plc ￡22 per month in respect of the private use of the

car. In June and July 2006 Amanda used her own car whilst on company business. She drove 720 business miles

during this two month period and was paid 34 pence per mile. Amanda had PAYE of ￡6,785 deducted from her gross

salary in the tax year 2006/07.

After working for Shearer plc for a full year, Amanda becomes entitled to the following additional benefits:

– The opportunity to purchase a large number of shares in Shearer plc on 1 July 2007 for ￡3·30 per share. It is

anticipated that the share price on that day will be at least ￡7·50 per share. The company will make an interestfree

loan to Amanda equal to the cost of the shares to be repaid in two years.

– Exclusive free use of the company sailing boat for one week in August 2007. The sailing boat was purchased by

Shearer plc in January 2005 for use by its senior employees and costs the company ￡1,400 a week in respect

of its crew and other running expenses.

Required:

(a) (i) Calculate Clifford’s capital gains tax liability for the tax year 2007/08 on the assumption that the Oxford

house together with its entire garden is sold on 31 July 2007 for ￡284,950. Comment on the relevance

to your calculations of the size of the garden; (5 marks)

正确答案：

 

(b) Briefly describe the way in which a ‘person specification’ differs from a ‘job description’. (3 marks)

正确答案：
Part (b):
The difference between a person specification and a job description is that a person specification sets out the qualities of an ideal
candidate whereas a job description defines the duties and responsibilities of the job.

Churchill Ice Cream has to date made two unsuccessful attempts to become an international company.

(d) What reasons would you suggest to explain this failure of Churchill Ice Cream to become an international

company? (5 marks)

正确答案：
(d) The two international strategies pursued to date are through organic growth (the stores in North America) and acquisition (the
companies in Germany and Italy). Neither seems to have worked. Here there seem to be some contradictions while global
tastes and lifestyles are argued to have developed – convergence of consumer tastes lies at the heart of this – but this does
not seem to have benefited Churchill. One questions the learning that these two unfortunate experiences have created. Of the
three core methods of achieving growth, namely organic, acquisition and joint venture, only joint venture remains to be tried.
The reasons for the international failures are clearly complex but one could argue that the strategy has been curiously na?ve.
Certainly, it has pursued a high-risk strategy. Exporting, perhaps through identifying a suitable partner, might create the
learning to lead to a more significant market entry. There is a need to understand local tastes; indeed the whole of the
marketing mix in the chosen market(s), and decide on appropriate strategy. A strategy based upon the acquisition of
companies and their consequent development represents a large investment of capital and requires considerable managerial
attention and expertise. Equally, the attempt to use the Churchill domestic format of opening its own stores creates both a
major financial commitment and the need to manage a radically different operation. One must seriously question whether
Churchill has these capabilities within a family-owned business. Clearly there are differences between the ice cream markets
in various countries, though the emergence of global brands suggests some convergence of tastes. Such differences reflect
differing cultures, tastes and competitive behaviour in each country. The lesson from Churchill’s international initiatives is that
national differences need to be carefully understood. There is little evidence that Churchill has understood these differencesor indeed learnt from them.

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