号外！号外！河南省2020年ACCA考试准考证可以打印啦！这些打印流程你知道吗？

发布时间：2020-01-08

2020年已经过去了一个多周了，除去周末节假日和春节假日，留给大家备考ACCA考试的时间也不多了，相信现在有很多ACCAer们已经开始埋头苦读、认真备考了，但是51题库考试学习网在这里提醒大家：认真备考的同时千万不要忘了一个最最最重要的事情：打印准考证！“新手”ACCAer不知道打印的流程也不用担心，51题库考试学习网会把大家想要知道的咨询都分享给大家：

ACCA考试准考证打印是什么时候？

首先，ACCAer们需要注意的第一件事情就是：ACCA各科目的准考证必须学员自行通过ACCA全球官网下载，原则上不允许从第三方网站上下载相关准考证。2020年3月ACCA考试准考证目前尚未开放下载，请大家等待，ACCA考试准考证一般来说会在考试前2-3周时间开放，请各位ACCAer们注意时间，以免错过打印的时间。打印的步骤如下所示：

1、在ACCA官网主页http://www.accaglobal.com/en.html点击MYACCA，进入登录页面:

2、进入MYACCA账户后点击左侧的EXAM ENTRY:

3、进入个人页面后点击左侧的“DOCKET”;

4、点击下方红色的“Access your docket”进入准考证界面;

5、点击“Access your docket” ，在随后出现的页面中选择学习方式及培训机构，培训机构选择“Beijing Champion Hi-Tech Co. Ltd.Dist...”（2019年3月考季起，ACCA全球统考准考证将不会再有个人照片!）

6、 在弹出的页面或者提示栏中选择“保存”(或是“下载”) ，准考证会以 pdf 格式显示。（一个考季内，第一次进入准考证界面时会出现以下“调查”，按实际情况填写并保存即可。）

7.下载好以后，打开文件，仔细核对准考证上的个人信息及考试信息，准考证共2页。(建议：以正反面的形式，打印在一张纸上）准考证会以 pdf 格式显示，打印完成后，考试时带上您的准考证、身份证/护照参加考试即可。

准考证打印相关注意事项有哪些？

参加笔试的考生，记得要带黑色圆珠笔。 不能用水笔的，一定是黑色圆珠笔。准考证打印好后一定要与其他考试物品(如：黑色圆珠笔，计算器等)放在一起。考试那天，把这些一并带上，另外，不要忘了带身份证(或护照)!

准考证是每位ACCA学员参加考试时必须的进场证明，所以我们要注意的准考证数量要与我们参加的考试科数相同，此外，还要仔细核对报考科目和考试地点有无错误。

需要注意的是：准考证打印没有要求彩色的，所以可以选择黑白也可选择彩色的打印。同时，准考证的要求双面打印的，这两点要尤其重视一下，提前做好准备，预防出现不必要的麻烦。

看完以上的这些信息之后，ACCAer们是不是顿时觉得打印准考证不是很难呀？51题库考试学习网在这里由衷地告诉大家：“只有一条路不能选择——那就是放弃的路；只有一条路不能拒绝——那就是成长的路。”加油~

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) Describe the audit procedures you should perform. to determine the validity of the amortisation rate of five

years being applied to development costs in relation to Plummet. (5 marks)

正确答案：
(c) Audit procedures to determine the validity of the amortisation rate of five years being applied to development costs in relation
to the product Plummet would include the following:
– Obtain the papers documenting market research carried out on Plummet. Review and ascertain that the market research
supports a product life span of five years.
– Review actual sales patterns since the launch of Plummet and compare to the predicted sales per the market research
document.
Tutorial note: this will help to demonstrate the accuracy of the predicted sales forecast of Plummet.
– Read the assumptions underpinning the market research sales projections, and consider whether these assumptions
agree with the auditors’ understanding of the business.
– Discuss sales trends with the sales/marketing directors and ascertain whether sales are in line with management’s
expectations.
– Read correspondence with retail outlets to ensure there is continued support for selling Plummet.
– Obtain marketing/advertising budgets and ascertain enough expenditure is continuing on Plummet to support continued
sales.

(c) Assess Mr Hogg’s belief that employing child labour is ‘always ethically wrong’ from deontological and

teleological (consequentialist) ethical perspectives. (9 marks)

正确答案：
(c) Mr Hogg’s belief that employing child labour is ‘always ethically wrong’
Deontological perspective:
In the case scenario, Mr Hogg is demonstrating a deontological position on child labour by saying that it is ‘always’ wrong.
He is adopting an absolutist rather than a relativist or situational stance in arguing that there are no situations in which child
labour might be ethically acceptable. The deontological view is that an act is right or wrong in itself and does not depend
upon any other considerations (such as economic necessity or the extent of the child’s willingness to work). If child labour is
wrong in one situation, it follows that it is wrong in all situations because of the Kantian principle of generalisability (in the
categorical imperative). Because child labour is wrong and potentially exploitative in some situations, the deontological
position says that it must be assumed to be wrong in all situations. The fact that it may cause favourable outcomes in some
situations does not make it ethically right, because the deontological position is not situational and the quality of the outcome
is not taken into account.
Teleological perspective:
According to the teleological perspective, an act is right or wrong depending on the favourableness of the outcome. It is
sometimes called the consequentialist perspective because the consequences of the action are considered more important
than the act itself.
In the teleological perspective, ethics is situational and not absolute. Therefore child labour is morally justified if the outcome
is favourable. The economic support of a child’s family by provision of wages for family support might be considered to be a
favourable outcome that justifies child labour. There is an ethical trade-off between the importance of the family income from
child labour and the need to avoid exploitation and interfere with the child’s education. Education is clearly important but
family financial support might be a more favourable outcome, at least in the short term, and if so, this would justify the child
working rather than being in school. For HPC, child labour is likely to be cheaper than adult labour but will alienate European
buyers and be in breach of its code of ethics. Child labour may be ethically acceptable if the negative consequences can be
addressed and overcome.
[Tutorial note: other, equally relevant points made in evaluating Mr Hogg’s opinion will be valid. The texts discuss teleology
in terms of utilitarianism and egoism. Although this distinction is not relevant to the question, candidates should not be
penalised for introducing the distinction if the other points raised are relevant]

(d) Wader has decided to close one of its overseas branches. A board meeting was held on 30 April 2007 when a

detailed formal plan was presented to the board. The plan was formalised and accepted at that meeting. Letters

were sent out to customers, suppliers and workers on 15 May 2007 and meetings were held prior to the year

end to determine the issues involved in the closure. The plan is to be implemented in June 2007. The company

wish to provide $8 million for the restructuring but are unsure as to whether this is permissible. Additionally there

was an issue raised at one of the meetings. The operations of the branch are to be moved to another country

from June 2007 but the operating lease on the present buildings of the branch is non-cancellable and runs for

another two years, until 31 May 2009. The annual rent of the buildings is $150,000 payable in arrears on

31 May and the lessor has offered to take a single payment of $270,000 on 31 May 2008 to settle the

outstanding amount owing and terminate the lease on that date. Wader has additionally obtained permission to

sublet the building at a rental of $100,000 per year, payable in advance on 1 June. The company needs advice

on how to treat the above under IAS37 ‘Provisions, Contingent Liabilities and Contingent Assets’. (7 marks)

Required:

Discuss the accounting treatments of the above items in the financial statements for the year ended 31 May

2007.

Note: a discount rate of 5% should be used where necessary. Candidates should show suitable calculations where

necessary.

正确答案：

(d) A provision under IAS37 ‘Provisions, Contingent Liabilities and Contingent assets’ can only be made in relation to the entity’s
restructuring plans where there is both a detailed formal plan in place and the plans have been announced to those affected.
The plan should identify areas of the business affected, the impact on employees and the likely cost of the restructuring and
the timescale for implementation. There should be a short timescale between communicating the plan and starting to
implement it. A provision should not be recognised until a plan is formalised.
A decision to restructure before the balance sheet date is not sufficient in itself for a provision to be recognised. A formal plan
should be announced prior to the balance sheet date. A constructive obligation should have arisen. It arises where there has
been a detailed formal plan and this has raised a valid expectation in the minds of those affected. The provision should only
include direct expenditure arising from the restructuring. Such amounts do not include costs associated with ongoing business
operations. Costs of retraining staff or relocating continuing staff or marketing or investment in new systems and distribution
networks, are excluded. It seems as though in this case a constructive obligation has arisen as there have been detailed formal
plans approved and communicated thus raising valid expectations. The provision can be allowed subject to the exclusion of
the costs outlined above.
Although executory contracts are outside IAS37, it is permissible to recognise a provision that is onerous. Onerous contracts
can result from restructuring plans or on a stand alone basis. A provision should be made for the best estimate of the excess
unavoidable costs under the onerous contract. This estimate should assess any likely level of future income from new sources.
Thus in this case, the rental income from sub-letting the building should be taken into account. The provision should be

(b) The marketing director of CTC has suggested the introduction of a new toy ‘Nellie the Elephant’ for which the

following estimated information is available:

1. Sales volumes and selling prices per unit

Year ending, 31 May 2009 2010 2011

Sales units (000) 80 180 100

Selling price per unit ($) 50 50 50

2. Nellie will generate a contribution to sales ratio of 50% throughout the three year period.

3. Product specific fixed overheads during the year ending 31 May 2009 are estimated to be $1·6 million. It

is anticipated that these fixed overheads would decrease by 10% per annum during each of the years ending

31 May 2010 and 31 May 2011.

4. Capital investment amounting to $3·9 million would be required in June 2008. The investment would have

no residual value at 31 May 2011.

5. Additional working capital of $500,000 would be required in June 2008. A further $200,000 would be

required on 31 May 2009. These amounts would be recovered in full at the end of the three year period.

6. The cost of capital is expected to be 12% per annum.

Assume all cash flows (other than where stated) arise at the end of the year.

Required:

(i) Determine whether the new product is viable purely on financial grounds. (4 marks)

正确答案：

 

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