2020年全国ACCA考试准考证打印时间考前两周

发布时间：2020-09-04

各位小伙伴注意了！2020年12月份的ACCA考试时间已经确定了，那么，大家知道ACCA考试的准考证打印时间是在什么时候吗？51题库考试学习网为大家带来了考试相关内容，让我们一起来看看吧！

2020年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。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。

2020年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后输入自己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。

请仔细阅读准考证上EXAMINATION REGULATIONS和EXAMINATION GUIDELINES，务必严格遵守。                               

考试注意事项：

1.要明确考试的具体时间和地点。尽量提前(至少半小时)到达考场，以避免出现意外时(如临时更换考试教室)造成的紧张。尤其对于首次参加考试或在不熟悉城市参加考试的学员，在考试之前务必将考点具体位置落实。

2.带齐考试所需文具(铅笔若干支，其中一支用于涂圈；墨水笔；直尺；橡皮；计算器(不允许带有编程功能的)等)及证件(学员注册卡或身份证)。

3.选题。进入考场后，要确认封面上的答题要求。通读试题，一般应在5分钟内确定题目。确定后别忘了在答卷的封面上标明所选的题目编号。选题时主要看最后问的问题，看是否是自己比较熟悉的内容。 一般选择问题长的题，因为这些题目信息提示多，不容易跑题。尽量选择小题多的题，因为答对每一步都会得分，根据自己专长选择以计算为主还是以论述为主的题目。论述题对分析的深度和广度要求较高，不易答全，但答题时间容易控制，阅读时可以在试题上做标记，但不要在上面答题，切忌一道题答到一半，再换题的情况。

4.开始考试后，合理分配考试时间。留出读题和最后浏览试卷的时间。考试过程中注意时间，不要在某一题上超时。每一道题的所有部分都尽力回答，因为每一个小点都可能给分。

5.切忌紧张。如果在某一题陷入困境，可以先做下面的题目。等再回去做时，思路可能会开阔起来。

6.答题。充分简洁地说明自己的观点，尽量把每一个观点都列上，但不要花太多时间阐述。 要做到卷面整洁、格式明了、重点突出、逻辑清晰。要点之间留一些空间以利于补充，重要部分可以用下划线。在答题纸上注明考题编号，不必重复写出问题。 尽量按照Revision的Past Paper的标准答案格式和步骤答题，尽量在有限的时间里答完所有题目。重要的计算过程要求列出公式，计算过程和公式都能得分，计算过程要列写清楚。答卷纸不够时，可以提前向监考老师索要。

以上就是今天分享的全部内容了，各位小伙伴根据自己的情况进行查阅，希望本文对各位有所帮助，预祝各位取得满意的成绩，如需了解更多相关内容，请关注51题库考试学习网！

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) Describe the procedures to verify the number of serious accidents in the year ended 30 November 2007.

(4 marks)

正确答案：
(ii) Procedures to verify the number of serious accidents during 2007 could include the following:
Tutorial note: procedures should focus on the completeness of the disclosure as it is in the interest of Sci-Tech Co to
understate the number of serious accidents.
– Review the accident log book and count the total number of accidents during the year
– Discuss the definition of ‘serious accident’ with the directors and clarify exactly what criteria need to be met to
satisfy the definition
– For serious accidents identified:
? review HR records to determine the amount of time taken off work
? review payroll records to determine the financial amount of sick pay awarded to the employee
? review correspondence with the employee regarding the accident.
Tutorial note: the above will help to clarify that the accident was indeed serious.
– Review board minutes where the increase in the number of serious accidents has been discussed
– Review correspondence with Sci-Tech Co’s legal advisors to ascertain any legal claims made against the company
due to accidents at work
– Enquire as to whether any health and safety visits have been conducted during the year by regulatory bodies, and
review any documentation or correspondence issued to Sci-Tech Co after such visits.
Tutorial note: it is highly likely that in a regulated industry such as pharmaceutical research, any serious accident
would trigger a health and safety inspection from the appropriate regulatory body.
– Discuss the level of accidents with representatives of Sci-Tech Co’s employees to reach an understanding as to
whether accidents sometimes go unreported in the accident log book.

10 Which of the following factors would cause a company’s gearing ratio to fall?

1 A bonus issue of ordinary shares.

2 A rights issue of ordinary shares.

3 An issue of loan notes.

4 An upward revaluation of non-current assets.

A 1 and 3

B 2 and 3

C 1 and 4

D 2 and 4

正确答案：D

(b) (i) Calculate the inheritance tax (IHT) that will be payable if Debbie were to die today (8 June 2005).

Assume that no tax planning measures are taken and that there has been no change in the value of any

of the assets since David’s death. (4 marks)

正确答案：

 

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