河南省考生: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。

A new internal auditor, Daisy Rosepetal, has recently joined Bluebell Co. She has been asked by management to

establish and to monitor a variety of social and environmental Key Performance Indicators (KPIs). Daisy has no

experience in this area, and has asked you for some advice. It has been agreed with Bluebell Co’s audit committee

that you are to provide guidance to Daisy to help her in this part of her role, and that this does not impair the

objectivity of the audit.

(c) Recommend EIGHT KPIs which could be used to monitor Bluebell Co’s social and environmental

performance, and outline the nature of evidence that should be available to provide assurance on the

accuracy of the KPIs recommended. Your answer should be in the form. of briefing notes to be used at a

meeting with Daisy Rosepetal. (10 marks)

Note: requirement (c) includes 2 professional marks.

正确答案:

 


PV Co is evaluating an investment proposal to manufacture Product W33, which has performed well in test marketing trials conducted recently by the company’s research and development division. The following information relating to this investment proposal has now been prepared.

Initial investment $2 million

Selling price (current price terms) $20 per unit

Expected selling price inflation 3% per year

Variable operating costs (current price terms) $8 per unit

Fixed operating costs (current price terms) $170,000 per year

Expected operating cost inflation 4% per year

The research and development division has prepared the following demand forecast as a result of its test marketing trials. The forecast reflects expected technological change and its effect on the anticipated life-cycle of Product W33.

It is expected that all units of Product W33 produced will be sold, in line with the company’s policy of keeping no inventory of finished goods. No terminal value or machinery scrap value is expected at the end of four years, when production of Product W33 is planned to end. For investment appraisal purposes, PV Co uses a nominal (money) discount rate of 10% per year and a target return on capital employed of 30% per year. Ignore taxation.

Required:

(a) Identify and explain the key stages in the capital investment decision-making process, and the role of

investment appraisal in this process. (7 marks)

(b) Calculate the following values for the investment proposal:

(i) net present value;

(ii) internal rate of return;

(iii) return on capital employed (accounting rate of return) based on average investment; and

(iv) discounted payback period. (13 marks)

(c) Discuss your findings in each section of (b) above and advise whether the investment proposal is financially acceptable. (5 marks)

正确答案:
(a)Thekeystagesinthecapitalinvestmentdecision-makingprocessareidentifyinginvestmentopportunities,screeninginvestmentproposals,analysingandevaluatinginvestmentproposals,approvinginvestmentproposals,andimplementing,monitoringandreviewinginvestments.IdentifyinginvestmentopportunitiesInvestmentopportunitiesorproposalscouldarisefromanalysisofstrategicchoices,analysisofthebusinessenvironment,researchanddevelopment,orlegalrequirements.Thekeyrequirementisthatinvestmentproposalsshouldsupporttheachievementoforganisationalobjectives.ScreeninginvestmentproposalsIntherealworld,capitalmarketsareimperfect,soitisusualforcompaniestoberestrictedintheamountoffinanceavailableforcapitalinvestment.Companiesthereforeneedtochoosebetweencompetinginvestmentproposalsandselectthosewiththebeststrategicfitandthemostappropriateuseofeconomicresources.AnalysingandevaluatinginvestmentproposalsCandidateinvestmentproposalsneedtobeanalysedindepthandevaluatedtodeterminewhichofferthemostattractiveopportunitiestoachieveorganisationalobjectives,forexampletoincreaseshareholderwealth.Thisisthestagewhereinvestmentappraisalplaysakeyrole,indicatingforexamplewhichinvestmentproposalshavethehighestnetpresentvalue.ApprovinginvestmentproposalsThemostsuitableinvestmentproposalsarepassedtotherelevantlevelofauthorityforconsiderationandapproval.Verylargeproposalsmayrequireapprovalbytheboardofdirectors,whilesmallerproposalsmaybeapprovedatdivisionallevel,andsoon.Onceapprovalhasbeengiven,implementationcanbegin.Implementing,monitoringandreviewinginvestmentsThetimerequiredtoimplementtheinvestmentproposalorprojectwilldependonitssizeandcomplexity,andislikelytobeseveralmonths.Followingimplementation,theinvestmentprojectmustbemonitoredtoensurethattheexpectedresultsarebeingachievedandtheperformanceisasexpected.Thewholeoftheinvestmentdecision-makingprocessshouldalsobereviewedinordertofacilitateorganisationallearningandtoimprovefutureinvestmentdecisions.

(c) Briefly describe the principal audit work to be performed in respect of the carrying amount of the following

items in the balance sheet:

(i) development expenditure on the Fox model; (3 marks)

正确答案:
(c) Principal audit work
(i) Development expenditure on the Fox model
■ Agree opening balance, $6·3 million, to prior year working papers.
■ Physically inspect assembly plant/factory where the Fox is being developed and any vehicles so far manufactured
(e.g. for testing).
■ Substantiate costs incurred during the year, for example:
– goods (e.g. components) and services (e.g. consultants) to purchase invoices;
– labour (e.g. design engineers/technicians, mechanics, test drivers) to the payroll analysis;
– overheads (e.g. depreciation of development buildings and equipment, power, consumables) to
management’s calculation of overhead absorption and underlying cost accounts.
■ Review of internal trials/test drive results (e.g. in reports to management and video recordings of events).
■ Reperform. management’s impairment test of development expenditure. In particular recalculate value in use.
Tutorial note: It is highly unlikely that a reasonable estimate of fair value less costs to sell could be made for so
unique an asset.
■ Substantiate the key assumptions made by management in calculating value in use. For example:
– the level of sales expected when the car is launched to advance orders (this may have fallen with the delay
in the launch);
– the discount rate used to Pavia’s cost of capital;
– projected growth in sales to actual sales growth seen last time a new model was launched.

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