北京市考生：ACCA准考证打印流程是怎么样的呢？

发布时间：2020-01-10

2020已经快要过去两个周啦，报名了2020年3月份ACCA考试的同学们快看过来，51题库考试学习网提醒各位同学：考前两周即可登录ACCA官网打印准考证了，那究竟操作流程是怎么样的呢？ 且随51题库考试学习网继续往下看吧~

温馨提示一下初次备考ACCA考试的萌新，因为最新的ACCA考试相关政策暂未发布，所以本文的打印流程是借鉴往年的打印流程介绍，今年具体的情况还是要以官网为准哟

教程如下：

一．登录 MYACCA, 点击 Docket ，进入下一步

二．之后进入到第二个界面，点击 Access your docket

三． 进入第三个界面，财华学员选择第三个选项 Distance/Online learning，之后的 Learning Provider 下 拉 选 择 Beijing Caihuahongyuan International Education Co.LId(Distance Learning)

其他学员根据自己的情况选填：

Full time -face to face(classroom):全职-面对面（课堂）

Full time -face to face(classroom):兼职-面对面（课堂）

Distance/online learning blended learning：远程/在线学习混合学习

revision course self-study：自学

四．之后点击 SAVE&CONFIRM 进行下载即可。

注意，面授和网课学习的同学按各自不同情况进行选择哦

以面授学员为例：

1.在‘Method of Study"选项选择"Part time -face to face(classroom):兼职-面对面（课堂）

2.在‘’Country‘’选项选择默认项“China”，

3.在‘’Learning provider‘’选择“Shanghai Golden Finance”，别忘了在最后的小方框上点一个“√”

点击SAVE & CONFIRM，系统就就会自动跳转下载准考证啦！（远程网课学员或其他分校学员请按自身情况自行选择learning provider~）

 注：

*Full time -face to face(classroom):全职-面对面（课堂）

*Part time -face to face(classroom):兼职-面对面（课堂）

*Distance/online learning blended learning：远程/在线学习混合学习

*revision course self-study：自学

ACCA考生参加考试时请务必携带好身份证（或护照）和准考证！！

准考证打印的注意事项：

1.ACCA准考证无需彩印，黑白打印即可；当然如果你希望准考证更美观，可以彩打。

2.按照规定ACCA准考证需双面打印，在一张A4纸上面。

3.准考证可以多打几张，以免丢失。

4.不要等到临考前才打印准考证，官网有时候会拥挤或犯病，所以提前打印为好。
以上信息就是关于ACCA国际注册会计师考试的准考证的打印相关流程，51题库考试学习网最后提醒一下大家，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。

俗话说，有志者事竟成，备考ACCA考试的各位同学们，加油~

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。

(c) Define ‘market risk’ for Mr Allejandra and explain why Gluck and Goodman’s market risk exposure is

increased by failing to have an effective audit committee. (5 marks)

正确答案：
(c) Market risk
Definition of market risk
Market risks are those arising from any of the markets that a company operates in. Most common examples are those risks
from resource markets (inputs), product markets (outputs) or capital markets (finance).
[Tutorial note: markers should exercise latitude in allowing definitions of market risk. IFRS 7, for example, offers a technical
definition: ‘Market risk is the risk that the fair value or cash flows of a financial instrument will fluctuate due to changes in
market prices. Market risk reflects interest rate risk, currency risk, and other price risks’.]
Why non-compliance increases market risk
The lack of a fully compliant committee structure (such as having a non-compliant audit committee) erodes investor
confidence in the general governance of a company. This will, over time, affect share price and hence company value. Low
company value will threaten existing management (possibly with good cause in the case of Gluck and Goodman) and make
the company a possible takeover target. It will also adversely affect price-earnings and hence market confidence in Gluck and
Goodman’s shares. This will make it more difficult to raise funds from the stock market.

Required:

(iii) A firm of consultants has offered to undertake a study on behalf of Envico Ltd which will provide perfect

information regarding seminar attendance during the forthcoming year.

Advise the management of Envico Ltd with regard to the maximum amount that they should pay to

consultants for perfect information regarding seminar attendance and comment briefly on the use of

perfect information in such decisions. (5 marks)

正确答案：
(iii) If attendance = 100 then management would opt for room size A which would produce a contribution of ￡832,000 x
0·2 = ￡166,400.
If attendance = 200 then management would opt for room size B which would produce a contribution of ￡2,163,200
x 0·5 = ￡1,081,600.
If attendance = 400 then management would opt for room size D which would produce a contribution of ￡6,656,000
x 0·3 = ￡1,996,800.
Therefore the expected value of perfect information would be the sum of the expected values of the three possible
outcomes which amounts to ￡3,244,800. Thus, if the information is correct then management should be willing to pay
up to ￡3,244,800 – ￡1,497,600 = ￡1,747,200 for the information. In practice, it is unlikely that perfect information
is obtainable. The management of Envico Ltd are really buying an information system that will provide them with a signal
which may prove to be correct or incorrect! For example, the consultants may predict that demand will be for 300
seminar places, however there still remains the fact that there is a likelihood of actual demand being for either 100,
200 or 400 seminar places. One should be mindful that imperfect information which may be, say only 75% reliable,
might still be worth obtaining. Other than when the value of imperfect and perfect information are equal to zero, the
value of perfect information will always be greater than the value of imperfect information.

(d) Calculate the ex dividend share price predicted by the dividend growth model and discuss the company’s

view that share price growth of at least 8% per year would result from expanding into the retail camera

market. Assume a cost of equity capital of 11% per year. (6 marks)

正确答案：
(d) The dividend growth model calculates the ex div share price from knowledge of the cost of equity capital, the expected growth
rate in dividends and the current dividend per share (or next year’s dividend per share). Using the formula given in the
formulae sheet, the dividend growth rate expected by the company of 8% per year and the decreased dividend of 7·5p per
share:
Share price = (7·5 x 1·08)/(0·11 – 0·08) = 270p or ￡2·70
This is the same as the share price prior to the announcement (￡2·70) and so if dividend growth of 8% per year is achieved,
the dividend growth model forecasts zero share price growth. The share price growth claim made by the company regarding
expansion into the retail camera market cannot therefore be substantiated.
In fact, a lower future share price of ￡2·49 was predicted by applying the current price-earnings ratio to the earnings per
share resulting from the proposed expansion. If this estimate is correct, a fall in share price of 7% can be expected.
The share price predicted by the dividend growth model of ￡2·70 would require an after-tax return on the proposed expansion
of 11·66%, which is more than the 9% predicted by the Board. The current return on shareholders’ funds is 7·5% (4·5/60),
but in 2005 it was 12·8% (7·3/57), so 11·66% may be achievable, but looks unlikely.
Since the market price fell from ￡2·70 to ￡2·45 following the announcement, it appears that the market does not believe
that the forecast dividend growth can be achieved.

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