2021年陕西ACCA考试准考证打印时间：考前两周

发布时间：2021-01-03

正在备考2021年ACCA考试的陕西地区考生们还不清楚准考证的打印时间吧，以下是51题库考试学习网为各位考生们带来有关2021年ACCA考试准考证打印的相关信息，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。

通过以上的信息，大家是否有所了解呢?认真备考的小伙伴记得不要错过了哦!

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) Describe a framework to assess the risks to the progress of the Giant Dam Project. Your answer should

include a diagram to represent the framework. (6 marks)

正确答案：

(b) Framework for assessing risk
Risk is assessed by considering each identified risk in terms of two variables:
– its hazard (or consequences or impact) and,
– its probability of happening (or being realised or ‘crystallising’).
The most material risks are those identified as having high impact/hazard and the highest probability of happening. Risks
with low hazard and low probability will have low priority whilst between these two extremes are situations where judgement
is required on how to manage the risk.
In practice, it is difficult to measure both variables with any degree of certainty and so if is often sufficient to consider each
in terms of relative crude metrics such as ‘high/medium/low’ or even ‘high/low’. The framework can be represented as a ‘map’
of two intersecting continuums with each variable being plotted along a continuum.

22 Which of the following items may appear in a company’s statement of changes in equity, according to IAS 1 Presentation of financial statements?

1 Unrealised revaluation gains.

2 Dividends paid.

3 Proceeds of equity share issue.

4 Profit for the period.

A 2, 3 and 4 only

B 1, 3 and 4 only

C All four items

D 1, 2 and 4 only

正确答案：C

(iii) A statement on the importance of confidentiality in the financing of the early stage working capital needs

and an explanation of how this conflicts with the duty of transparency in matters of corporate

governance. (6 marks)

Professional marks for layout, logical flow and persuasiveness of the statement. (4 marks)

正确答案：
(iii) Importance of confidentiality in the financing of the project and the normal duty of transparency.
I have been asked to include a statement in my remarks on the balance between our duty to be transparent whenever
possible and the need for discretion and confidentiality in some situations. In the case of our initial working capital needs
for the Giant Dam Project, the importance of confidentiality in financing is due to the potential for adverse publicity that
may arise for the lender. It is important that R&M have the project adequately financed, especially in the early stages
before the interim payments from the client become fully effective.
In general, of course, we at R&M attempt to observe the highest standards of corporate governance and this involves
adopting a default position of transparency rather than concealment wherever possible. We recognise that transparency
is important to underpin investor confidence and to provide investors with the information they need to make fund
allocation decisions.
Whilst it is normal to disclose the amount of debt we carry at any given point (on the balance sheet), it is rarely normal
practice to disclose the exact sources of those loans. In the case of the financing of initial working capital for the Giant
Dam Project, I’m sure you will realise that in this unique situation, disclosure of the lender’s identity could threaten the
progress of the project. For this reason we must resist any attempts to release this into the public domain. We are aware
of one pressure group that is actively seeking to discover this information in order to disrupt the project’s progress and
we shall be taking all internal measures necessary to ensure they do not obtain the information.
Thank you for listening.

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,

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签