2021年甘肃ACCA考试准考证打印时间:考前两周

发布时间:2021-01-03


关于2021年ACCA考试准考证的打印时间,相信还是有很多的小伙伴存在疑问,什么时候打印准考证,为了解答大家的问题,今天51题库考试学习网就为甘肃地区的考生带来2021年ACCA考试准考证打印通知,快来一起知晓。

ACCA考试准考证打印时间:在考前两周,可以登陆MYACCA里打印准考证(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)。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。

ACCA考试准考证打印步骤如下:

(1)ACCA考试学员需登录www.accaglobal.com。

(2)点击MYACCA后输入学员号和密码进入。

(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。

ACCA准考证打印注意事项与常见问题:

1、准考证打印需要关注问题

首先提醒考生们在打印准考证时要认真核对个人信息,是否和报名时所用的身份证信息一致,如果出现问题一定要第一时间联系协会。

大家在打印时除了要留意准考证上的姓名、考试地点和照片等信息外,也要看一下各科目的考试时间。

2、打印网址进不去

准考证打印的前几天属于高峰期,大家要尽量的错开高峰期打印,但是也不要拖到最后,避免发生网络错误打印不出准考证的情况出现。

3、准考证不幸丢失怎么办?

建议大家在打印时留好备份,避免丢失造成不必要的麻烦。

4、如果无法下载该怎么办呢?

很可能是由于学员所报考考点的地址信息细节暂时未能确认而导致准考证未开放下载。请耐心等待ACCA确认地址信息细节。如果有考生是属于此情况,ACCA将发送电子邮件告知何时可以下载准考证,请考生注意查收相关邮件!

5、如果考场地点尚未确定,页面会显示?

将看到以下提示信息: “Please note your exam docket is currently unavailable, please try again later.” (请留意,目前您的准考证还未能下载,请稍后再试。)

6、准考证上信息和报考系统不一样

准考证作为正式的考试凭证,为学员确认每个考季的最终考试信息,因此,应以准考证上的考试信息为准,包括考试日期、时间与考点地址。

以上是关于甘肃2021年ACCA考试准考证打印时间。当大家备考进入疲惫期时,其实这个时候更需要坚持,想想最初报名参加考试时的激情热血,想想自己的梦想,只要再坚持一下,胜利的曙光就在前方!


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。

(ii) Comment briefly on how divisional managers might respond to the results achieved and ONE potential

problem that might be experienced by Our Timbers Ltd. (2 marks)

正确答案:

(c) Explain how absolutist (dogmatic) and relativist (pragmatic) ethical assumptions would affect the outcome

of Anne’s decision. (6 marks)

正确答案:
(c) Absolutism and relativism
Absolutism and relativism represent two extreme positions of ethical assumptions.
Definitions
An absolutist assumption is one that believes that there are ‘eternal’ rules that should guide all ethical and moral decision
making in all situations. Accordingly, in any given situation, there is likely to be one right course of action regardless of the
outcome. An absolutist believes that this should be chosen regardless of the consequences or the cost. A dogmatic approach
to morality is an example of an absolutist approach to ethics. A dogmatic assumption is one that is accepted without
discussion or debate.
Relativist assumptions are ‘situational’ in nature. Rather than arguing that there is a single right choice, a relativist will tend
to adopt a pragmatic approach and decide, in the light of the situation being considered, which is the best outcome. This will
involve a decision on what outcome is the most favourable and that is a matter of personal judgment.
Outcomes
If Anne were to adopt absolutist/dogmatic assumptions, she would be likely to decide that she would need to pursue what
she perceives is the right course of action regardless of cost to herself or the relationship with the client or her manager. Given
that she unearthed a suspect and unaccounted-for payment, and that she received an inadequate explanation from the client,
she would probably recommend extension to the audit beyond the weekend.
If Ann were to adopt relativist or pragmatic assumptions, she would have a potentially much more complicated decision to
make. She would have to decide whether it was more important, ethically, to yield to the pressure from Zachary in the
interests of her short-term career interests or ‘hold out’ to protect the interests of the shareholders. Anne could recommend
sign off and trust the FD’s explanation but she is more likely to seek further evidence or assurance from the company before
she does so.

(c) Discuss the ways in which budgets and the budgeting process can be used to motivate managers to

endeavour to meet the objectives of the company. Your answer should refer to:

(i) setting targets for financial performance;

(ii) participation in the budget-setting process. (12 marks)

正确答案:
(c) Examiner’s Note:
The topic of managerial motivation and budgeting has been a subject of discussion for a number of years. There are links
here to the topics of performance measurement and responsibility accounting. Discussion should be focused on the area of
budgets and the budgeting process, as specified in the question.
Setting targets for financial performance
It has been reasonably established that managers respond better in motivation and performance terms to a clearly defined,
quantitative target than to the absence of such targets. However, budget targets must be accepted by the responsible
managers if they are to have any motivational effect. Acceptance of budget targets will depend on several factors, including
the personality of an individual manager and the quality of communication in the budgeting process.
The level of difficulty of the budget target will also influence the level of motivation and performance. Budget targets that are
seen as average or above average will increase motivation and performance up to the point where such targets are seen as
impossible to achieve. Beyond this point, personal desire to achieve a particular level of performance falls off sharply. Careful
thought must therefore go into establishing budget targets, since the best results in motivation and performance terms will
arise from the most difficult goals that individual managers are prepared to accept4.
While budget targets that are seen as too difficult will fail to motivate managers to improve their performance, the same is
true of budget targets that are seen as being too easy. When budget targets are easy, managers are likely to outperform. the
budget but will fail to reach the level of performance that might be expected in the absence of a budget.
One consequence of the need for demanding or difficult budget targets is the frequent reporting of adverse variances. It is
important that these are not used to lay blame in the budgetary control process, since they have a motivational (or planning)
origin rather than an operational origin. Managerial reward systems may need to reward almost achieving, rather than
achieving, budget targets if managers are to be encouraged by receiving financial incentives.
Participation in the budget-setting process
A ‘top-down’ approach to budget setting leads to budgets that are imposed on managers. Where managers within an
organisation are believed to behave in a way that is consistent with McGregor’s Theory X perspective, imposed budgets may
improve performance, since accepting the budget is consistent with reduced responsibility and avoiding work.
It is also possible that acceptance of imposed budgets by managers who are responsible for their implementation and
achievement is diminished because they feel they have not been able to influence budget targets. Such a view is consistent
with McGregor’s Theory Y perspective, which holds that managers naturally seek responsibility and do not need to be tightly
controlled. According to this view, managers respond well to participation in the budget-setting process, since being able to
influence the budget targets for which they will be responsible encourages their acceptance. A participative approach to
budget-setting is also referred to as a ‘bottom-up’ approach.
In practice, many organisations adopt a budget-setting process that contains elements of both approaches, with senior
management providing strategic leadership of the budget-setting process and other management tiers providing input in terms
of identifying what is practical and offering detailed knowledge of their area of the organisation.

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