2021年江西ACCA考试准考证打印时间：考前两周

发布时间：2021-01-01

各位报考2021年江西ACCA考试的小伙伴有在积极认真的备考吗?2021年ACCA考试准考证打印时间是什么时候呢?今天我们来看看2021年江西ACCA考试准考证打印相关公告。

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。

以上内容就是关于江西省ACCA考试准考证打印的相关信息，准备参加2021年考试的考生，做好备考计划，多复习巩固，争取在2021年的考试中取得属于自己胜利的果实!

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) State, with reasons, whether Messier Ltd can provide Galileo with accommodation in the UK without

giving rise to a UK income tax liability. (2 marks)

正确答案：
(ii) Tax-free accommodation
It is not possible for Messier Ltd to provide Galileo with tax-free accommodation. The provision of accommodation by an
employer to an employee will give rise to a taxable benefit unless it is:
– necessary for the proper performance of the employee’s duties, e.g. a caretaker; or
– for the better performance of the employee’s duties and customary, e.g. a hotel manager; or
– part of arrangements arising out of threats to the employee’s security, e.g. a government minister.
As a manager of Messier Ltd Galileo is unable to satisfy any of the above conditions.

(ii) Compute the annual income tax saving from your recommendation in (i) above as compared with the

situation where Cindy retains both the property and the shares. Identify any other tax implications

arising from your recommendation. Your answer should consider all relevant taxes. (3 marks)

正确答案：

 

(c) Discuss the usefulness of the managerial grid in assessing the attributes of managers. (5 marks)

正确答案：
Part (c):
This all assumes that leadership styles can be categorised into the two dimensions and that the results can be plotted on the grid.
The position of team management is accepted as the best form. of leadership. This may not be practical or indeed advisable. In
many industries, concern for the task may be more important than concern for people, and vice versa. It will always depend on
the individual situation; behaving in a way which is alien to one’s attitudes will be seen as inconsistent and confusing.
However, if the grid has relevance to leadership skills, it can provide the basis for training and for management development. One
way in which it could be useful is (for example) to support a 9,1 leader with a 1,9 subordinate.
The managerial grid also links in to the motivational ideas of Douglas Macgregor. Theory X assumes that the average person has
an inherent dislike of work. The approach is likely to be task driven, and thus managers will have a high score on the x axis.
Theory Y is based on the idea that the goals of the individual and the organisation can be integrated. In this case, the approach
is likely to be concerned with the individual and thus managers will have a high score on the y axis.

2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to its

clients as well as to other divisions within the group. Consultants always work in teams of two on every consulting

day. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. The

total cost per consulting day has been estimated as being 80% variable and 20% fixed.

The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services of

two teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested that

she meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division has

responded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge the

HR division ￡750 per consulting day.

The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which would

reduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internal

consultations.

Required:

(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provide

consulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Group

is maximised in each of the following situations:

(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period in

providing consulting services to external clients, i.e. there is no spare capacity.

(ii) There is one team of consultants who, being free from other commitments, would be available to

undertake the provision of services to the HR division during the required 48-week period. All other

teams of consultants would be 100% utilised in providing consulting services to external clients.

(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultants

during the required 48-week period.

(12 marks)

正确答案：
(a) (i) The transfer price of ￡750 proposed by the IT division is based on cost plus 150% from which it can be deduced that
the total cost of a consulting day is (100/250) x ￡750 = ￡300. This comprises ￡240 (80%) variable cost and ￡60
(20%) fixed cost. In this instance the transfer price should be set at marginal costs plus opportunity cost. It is assumed
in this situation that transferring internally would result in the IT division having a lost contribution of ￡750 – ￡240 =
￡510 per consulting day. The marginal cost of the transfer of services to the HR division is ￡190 (￡240 external variable
costs less ￡50 saving due to use of internal video-conferencing equipment). Adding the opportunity cost of ￡510 gives
a transfer price of ￡700 per consulting day. This is equivalent to using market price as a basis for transfer pricing where
the transfer price is set at the external market price (￡750) less any costs avoided (￡50) by transferring internally.
(ii) There is in effect no external market available for one of the required pairs of consultants within the IT division and
therefore opportunity cost will not apply and transfers should be made at the variable cost per consulting day of ￡190.
The other pair of consultants, who would otherwise be 100% utilised in providing consulting services to external clients,
should be charged at a rate of ￡700 per day which represents marginal cost plus opportunity cost.
(iii) The lost contribution from the major client amounts to ￡264,000/(2 x 240) = ￡550 less variable costs of ￡240 =
￡310 per consulting day. Thus, in this instance the transfer price should be the contribution foregone of ￡310 plus
internal variable costs of ￡190 making a total of ￡500 per consulting day.

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