西藏考生:ACCA考试怎么样才算成功正确的打印了准考证呢?

发布时间:2020-01-10


ACCA资格考试是门槛相对较低的一个证书考试,比起只能毕业后报考的CPA证书来讲,报考条件显得低的很多。近期,有不少报考ACCA考试的萌新出现了困惑:这种国际性质的考试,准考证该怎么打印呢?下面是51题库考试学习网小编收集一些相关咨询,有兴趣的ACCAer可以收藏起来慢慢看哟

通常来说,在考前两周,可以登陆MYACCA里打印准考证。

打印准考证步骤:

(1) ACCA考试学员需登陆ACCA官网

(2) 点击MYACCA后登入您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

注意事项:

1、请仔细阅读准考证上EXAMINATION REGULATIONS和EXAMINATION GUIDELINES,务必严格遵守。ACCA考试学员请仔细核对的考试地点,仔细看准考证上的地址,以免大家走错考场。

2、ACCA准考证需双面打印,无需彩印,黑白打印即可。

3、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;

4、2017年3月考季起,ACCA全球统考准考证将不会再有个人照片。

5、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。

6、准考证一定要提前打印,因为越往后官网可能出现各种崩溃状态,尽早打印。 ACCA何时打印准考证都是有ACCA官方统一安排公布时间,2016年实施每年4次考试之后,一般准考证会提前一个月左右就开放打印入口了,考生可自行打印。

ACCA准考证分为两种形式发放,一种是正式纸质版由ACCA英国方约在考前2-3周寄出,另一种是MY ACCA账户中的准考证。未收到ACCA官方邮寄准考证的考生可以在MY ACCA的账户中下载打印准考证,下载打印的准考证与英国邮寄的准考证作用相同。注: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。

最后,51题库考试学习网想要在这里告诉大家,不要认为ACCA门槛较低,它的考试水准和难度就很容易。相反,考试难度也是很大的,毫不夸张地说ACCA是一个宽进严出的考试模式。因此,拿到证书的人是少之又少。

当然,51题库考试学习网也相信各位备考ACCA考试的同学们,一定会认真努力的学习和复习的,要相信只要努力就会有回报,哪怕是不能通过考试,也会收到比考试通过更宝贵的东西,大家共勉~


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。

(c) Briefly describe three advantages to Bailey’s of counselling. (3 marks)

正确答案:
(c) For Bailey’s the advantages of counselling as a means of understanding and addressing the problems are that it provides a confidential service to the employee to discuss problems away from and not involving management or supervision. There is no obvious human resources policy at Bailey’s and counselling provides an opportunity to develop an appropriate policy from understanding individual problems.
This in turn will demonstrate organisational commitment to the employees that has been lacking in the past at Bailey’s and begin the process of better performance and increase in commitment.
At another level, counselling can provide a link to other external agencies to assist with personal problems that may be deemed too specific for resolution within Bailey’s.

(b) Discuss the nature of the following issues in developing IFRSs for SMEs.

(i) The purpose of the standards and the type of entity to whom they should apply. (7 marks)

正确答案:
(b) There are several issues which need to be addressed when developing IFRSs for SMEs:
(i) The purpose of the standards and type of entity
The principal aim of the development of an accounting framework for SMEs is to provide a framework which generates
relevant, reliable and useful information. The standards should provide high quality and understandable accounting
standards suitable for SMEs globally. Additionally they should meet the needs set out in (a) above. For example reduce
the financial reporting burden for SMEs. It is unlikely that one of the objectives would be to provide information for
management or meet the needs of the tax authorities as these bodies will have specific requirements which would be
difficult to meet in an accounting standard. However, it is likely that the standards for SMEs will be a modified version
of the full IFRSs and not an independently developed set of standards in order that they are based on the same
conceptual framework and will allow easier transition to full IFRS if the SME grows or decides to become a publicly listed
entity.
It is important to define the type of entity for which the standards are intended. Companies who have issued shares to
the public would be expected to use full IFRS. The question arises as to whether SME standards should apply to all
unlisted entities or just those listed entities below a certain size threshold. The difficulty with size criteria is that it would
have to apply worldwide and it would be very difficult to specify such criteria. Additionally some unlisted companies, for
example public utilities, have a reporting obligation that is equivalent to that of a listed company and should follow full
IFRS.
The main characteristic which distinguishes SMEs from other entities is the degree of public accountability. Thus the
definition of what constitutes an SME could revolve around those entities that do not have public accountability.
Indicators of public accountability will have to be developed. For example, a listed company or companies holding assets
in a fiduciary capacity (bank), or a public utility, or an entity with economic significance in its country. Thus all entities
that do not have public accountability may be considered as potential users of IFRSs for SMEs.
Size may not be the best way to determine what is an SME. SMEs could be defined by reference to ownership and themanagement of the entity. SMEs are not necessarily just smaller versions of public companies.

(d) Prepare the statement for Mr Markovnikoff to read out at the AGM. The statement you construct should

contain the following.

(i) A definition and brief explanation of ‘sustainable development’; (3 marks)

正确答案:
(d) Chairman’s statement at AGM
Thank you for coming to the annual general meeting of Rowlands & Mendeleev. I would like to make a statement in response
to the concerns that a number of our investors have made in respect to our appointment as the principal contractor for the
prestigious and internationally important Giant Dam Project. We are very pleased and honoured to have won the contract but
as several have observed, this does leave us in a position of having a number of issues and risks to manage.
As a project with obvious environmental implications, the board and I wish to reassure investors that we are aware of these
implications and have taken them into account in our overall assessment of risks associated with the project.
(i) A definition of ‘sustainable development’
One investor asked if we could explain the sustainability issues and I begin with addressing that issue. According to the
well-established Brundtland definition, sustainable development is development that meets the needs of the present
without compromising the ability of future generations to meet their own needs.
This definition has implications for energy, land use, natural resources and waste emissions. In a sustainable
development, all of these should be consumed or produced at the same rate they can be renewed or absorbed so as to
prevent leaving future generations with an unwanted legacy of today’s economic activity. We believe that our involvement
in the Giant Dam Project has implications for environmental sustainability and it is to these matters that I now turn.
Tutorial note: other relevant definitions of sustainability will be equally acceptable.

(ii) Advise Benny of the amount of tax he could save by delaying the sale of the shares by 30 days. For the

purposes of this part, you may assume that the benefit in respect of the furnished flat is £11,800 per

year. (3 marks)

正确答案:

 


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