上海市考生：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。

4 David Silvester is the founder and owner of a recently formed gift packaging company, Gift Designs Ltd. David has

spotted an opportunity for a new type of gift packaging. This uses a new process to make waterproof cardboard and

then shapes and cuts the card in such a way to produce a container or vase for holding cut flowers. The containers

can be stored flat and in bulk and then simply squeezed to create the flowerpot into which flowers and water are then

put. The potential market for the product is huge. In the UK hospitals alone there are 200,000 bunches of flowers

bought each year for patients. David’s innovative product does away with the need for hospitals to provide and store

glass vases. The paper vases are simple, safe and hygienic. He has also identified two other potential markets; firstly,

the market for fresh flowers supplied by florists and secondly, the corporate gift market where clients such as car

dealers present a new owner with an expensive bunch of flowers when the customer takes delivery of a new car. The

vase can be printed using a customer’s design and logo and creates an opportunity for real differentiation and impact

at sales conferences and other high profile PR events.

David anticipates a rapid growth in Gift Designs as its products become known and appreciated. The key question is

how quickly the company should grow and the types of funding needed to support its growth and development. The

initial financial demands of the business have been quite modest but David has estimated that the business needs

￡500K to support its development over the next two years and is uncertain as to the types of funding best suited to

a new business as it looks to grow rapidly. He understands that business risk and financial risk is not the same thing

and is looking for advice on how he should organise the funding of the business. He is also aware of the need to avoid

reliance on friends and family for funding and to broaden the financial support for the business. Clearly the funding

required would also be affected by the activities David decides to carry out himself and those activities better provided

by external suppliers.

Required:

(a) Provide David with a short report on the key issues he should take into account when developing a strategy

for funding Gift Designs’ growth and development. (10 marks)

正确答案：

(a) To: David Silvester
From:
Funding strategy for Gift Designs Ltd
Clearly, you have identified a real business opportunity and face both business and financial risks in turning the opportunity
into reality. One possible model you can use is that of the product life cycle which as a one-product firm is effectively the life
cycle for the company. Linking business risk to financial risk is important – in the early stages of the business the business
risk is high and the high death rate amongst new start-ups is well publicised and, consequently, there is a need to go for low
financial risk. Funding the business is essentially deciding the balance between debt and equity finance, and equity offers the
low risk that you should be looking for. As the firm grows and develops so the balance between debt and equity will change.
A new business venture like this could in Boston Box terms be seen as a problem child with a non-existent market share but
high growth potential. The business risks are very high and consequently the financial risks taken should be very low and
avoid taking on large amounts of debt with a commitment to service the debt.
You need to take advantage of investors who are willing to accept the risks associated with a business start-up – venture
capitalists and business angels accept the risks associated with putting equity capital in but may expect a significant share
in the ownership of the business. This they will seek to realise once the business is successfully established. As the business
moves into growth and then maturity so the business risks will reduce and access to debt finance becomes feasible and cost
effective. In maturity the business should be able to generate significant retained earnings to finance further development.

Dividend policy will also be affected by the stage in the life cycle that the business has reached.
Yours,

21 Which of the following statements about contingent assets and contingent liabilities are correct?

1 A contingent asset should be disclosed by note if an inflow of economic benefits is probable.

2 A contingent liability should be disclosed by note if it is probable that a transfer of economic benefits to settle it

will be required, with no provision being made.

3 No disclosure is required for a contingent liability if it is not probable that a transfer of economic benefits to settle

it will be required.

4 No disclosure is required for either a contingent liability or a contingent asset if the likelihood of a payment or

receipt is remote.

A 1 and 4 only

B 2 and 3 only

C 2, 3 and 4

D 1, 2 and 4

正确答案：A

4 (a) Explain the auditor’s responsibilities for other information in documents containing audited financial

statements. (5 marks)

正确答案：
4 HEGAS
(a) Auditor’s responsibilities for ‘other information’
■ The auditor has a professional responsibility to read other information to identify material inconsistencies with the
audited financial statements (ISA 720 ‘Other Information in Documents Containing Audited Financial Statements’).
■ A ‘material inconsistency’ arises when other information contradicts that which is contained in the audited financial
statements. It may give rise to doubts about:
– the auditor’s conclusions drawn from audit evidence; and
– the basis for the auditor’s opinion on the financial statements.
■ In certain circumstances, the auditor may have a statutory obligation (under national legislation) to report on other
information (e.g. Management Report).
■ Even where there is no such obligation (e.g. chairman’s statement), the auditor should consider it, as the credibility of
the financial statements may be undermined by any inconsistency.
■ The auditor must arrange to have access to the other information on a timely basis prior to dating the auditor’s report.
Material inconsistency
■ If a material inconsistency is identified, the auditor should determine whether it is the audited financial statements or
the other information which needs amending.
■ If an amendment to the audited financial statements is required but not made, there will be disagreement, resulting in
the expression of a qualified or adverse opinion. (Such a situation would be extremely rare.)
■ Where an amendment to other information is necessary, but refused, the auditor’s report may include an emphasis of
matter paragraph (since the audit opinion cannot be other than unqualified with respect to this matter).
Material misstatement of fact
■ A material misstatement of fact in other information exists when information which is not related to matters appearing
in the audited financial statements is incorrectly stated or presented in a misleading manner.
■ If management do not act on advice to correct a material misstatement the auditors should document their concerns to
those charged with corporate governance and obtain legal advice.
Tutorial note: Marks would be awarded here for the implications for the auditor’s report. However, such marks, which are
for the restatement of knowledge would NOT be awarded again if repeated in answers to (b).

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