2020年青海ACCA考试准考证打印时间考前两周

发布时间:2020-08-15


青海2020ACCA考试准考证网上打印时间是什么时候?报考的小伙伴知道吗?下面51题库考试学习网就带领大家一起来了解看看,关于2020年青海ACCA考试准考证打印相关内容,想要了解的小伙伴赶紧来围观吧。

ACCA考试准考证打印步骤:

(1)ACCA考试学员需登陆www.accaglobal.com

(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

请仔细阅读准考证上EXAMINATION REGULATIONSEXAMINATION 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,以免走错考场。

考生特别注意:

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。

考试注意事项:

1.考前必带证件:身份证、准考证。

考试科目必须与准考证一致,考试中心编号必须与准考证一致,不可以在准考证上乱涂乱写。考场中的每一个桌子上都标有编号,必须确认自己的桌子编号与准考证上的编号相同,如果参加了多科考试,必须注意每一科考试的考场桌子编号的变化,如果没有坐在正确编号的桌子上考试,那么答题册将被宣告无效。

2.考试必备文具:黑色圆珠笔、小尺、铅笔、橡皮、计算器(单功能)、手表等(笔试)

3.请考试学员尽量提前半小时到场(开考后一个小时后不允许进入考场)

4.进入考场请仔细听考官所讲的考试规则,以免在考试中出现问题。在监考官宣布考试开始前,请勿打开试卷。请确认所发试卷是否正确。每位学员将会收到:试卷、答题本、机读卡、坐标纸(若有画图题),若有任何问题,请举手示意监考官。

5.规定ACCA考试学员进入考场后,必须把通讯设备及所携带的资料、书包等一并放置在监考官指定的位置并按照准考证上标明的考场及座位号就座。请注意不能携带手机到座位上,即使已经关机也不行。

6.考试正式开始前,必须用黑色圆珠笔填写答题册前面的具体信息:

学员ID和名字

桌子编号

考场编号

考试科目编号和版本

在考试结束前,必须在答题册封皮及答题页上方辨明已答题目的题号。

考生必须确认考试中所有答题册中的详细信息都填写完毕,考试结束后都不会再有多余时间填写以上信息。

以上是关于2020年青海ACCA考试准考证打印相关内容,小伙伴们都清楚了吗?如果想要了解更多关于ACCA 的资讯,敬请关注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。

3 The ‘person specification’ is derived from the job description.

Required:

(a) Explain what is meant by the terms:

(i) ‘person specification’; (4 marks)

正确答案:
3 Overview:
A traditional job description can only list or outline the tangible elements of a job. As work becomes more challenging, more
information is required about the skills needed to perform. that job. A person specification is of greater value in the professional
sector, where it is inappropriate to assume repetition and where there is a greater degree of discretion in performing the task.
Part (a):
(i) A person specification - also referred to as a personnel specification – provides the organisation with a profile of the kind of
person that would match the needs of the post. It sets out in written detail the education, qualifications, training, experience,
personal attributes and competencies a post holder must possess to perform. the task to the satisfaction of the organisation.
It describes the person needed to fulfil the task.

(b) Discuss the view that fair value is a more relevant measure to use in corporate reporting than historical cost.

(12 marks)

正确答案:
(b) The main disagreement over a shift to fair value measurement is the debate over relevance versus reliability. It is argued that
historical cost financial statements are not relevant because they do not provide information about current exchange values
for the entity’s assets which to some extent determine the value of the shares of the entity. However, the information provided
by fair values may be unreliable because it may not be based on arm’s-length transactions. Proponents of fair value
accounting argue that this measurement is more relevant to decision makers even if it is less reliable and would produce
balance sheets that are more representative of a company’s value. However it can be argued that relevant information that is
unreliable is of no use to an investor. One advantage of historical cost financial information is that it produces earnings
numbers that are not based on appraisals or other valuation techniques. Therefore, the income statement is less likely to be
subject to manipulation by management. In addition, historical cost balance sheet figures comprise actual purchase prices,
not estimates of current values that can be altered to improve various financial ratios. Because historical cost statements rely
less on estimates and more on ‘hard’ numbers, it can be said that historical cost financial statements are more reliable than
fair value financial statements. Furthermore, fair value measurements may be less reliable than historical costs measures
because fair value accounting provides management with the opportunity to manipulate the reported profit for the period.
Developing reliable methods of measuring fair value so that investors trust the information reported in financial statements is
critical.
Fair value measurement could be said to be more relevant than historical cost as it is based on market values and not entity
specific measurement on initial recognition, so long as fair values can be reliably measured. Generally the fair value of the
consideration given or received (effectively historical cost) also represents the fair value of the item at the date of initial
recognition. However there are many cases where significant differences between historical cost and fair value can arise on
initial recognition.
Historical cost does not purport to measure the value received. It cannot be assumed that the price paid can be recovered in
the market place. Hence the need for some additional measure of recoverable value and impairment testing of assets.
Historical cost can be an entity specific measurement. The recorded historical cost can be lower or higher than its fair value.
For example the valuation of inventory is determined by the costing method adopted by the entity and this can vary from
entity to entity. Historical cost often requires the allocation of costs to an asset or liability. These costs are attributed to assets,
liabilities and expenses, and are often allocated arbitrarily. An example of this is self constructed assets. Rules set out in
accounting standards help produce some consistency of historical cost measurements but such rules cannot improve
representational faithfulness.
Another problem with historical cost arises as regards costs incurred prior to an asset being recognised. Historical costs
recorded from development expenditure cannot be capitalised if they are incurred prior to the asset meeting the recognition
criteria in IAS38 ‘Intangible Assets’. Thus the historical cost amount does not represent the fair value of the consideration
given to create the asset.
The relevance of historical cost has traditionally been based on a cost/revenue matching principle. The objective has been to
expense the cost of the asset when the revenue to which the asset has contributed is recognised. If the historical cost of the
asset differs from its fair value on initial recognition then the matching process in future periods becomes arbitrary. The
measurement of assets at fair value will enhance the matching objective. Historical cost may have use in predicting future
net reported income but does not have any necessary implications for future cash flows. Fair value does embody the market’s
expectations for those future cash flows.
However, historical cost is grounded in actual transaction amounts and has existed for many years to the extent that it is
supported by practical experience and familiarity. Historical cost is accepted as a reliable measure especially where no other
relevant measurement basis can be applied.

(c) Explain how the use of activity-based techniques may benefit Taliesin Ltd. (5 marks)

正确答案:
(c) The usefulness of activity-based techniques is accentuated in situations where overheads comprise a significant proportion of
product costs. Manufacturing overheads comprise 30·9% of turnover during the year ended 31 May 2005. Traditional
methods of allocating overheads to products might result in product cost information which is misleading and detrimental to
managerial decision-making. Calculations of product costs are more prone to error in situations where higher levels of
overhead exist. The consequences can prove disastrous as, for example, in the under-pricing or over-pricing of products.
Since Taliesin Ltd is going to confine its activities to its home country it must be prepared to face increased competition and
this increases the need for greater visibility and more accurate product cost information.
At present, Taliesin Ltd offers a range of products which is increasing in number and this may lead to the need for a more
detailed costing system. Traditional absorption systems might well be inadequate as the number of product variants increases.
One would expect that each new product developed is more complex than its predecessors. The company would probably
start with simple Vanilla, then a few basic flavours but as Taliesin Ltd has expanded one would expect it to take longer to
originate and test new products until they are ready to be introduced. It will probably take longer to mix the ingredients for a
run of each product.
These two, development and mixing ingredients, are examples of activities which arise when new products are considered.
If traditional absorption costing and budgeting are used based on machine-time in production then the effect of these activities
would be ignored.
In order to gain a full appreciation of the impact of new product introduction activity-based techniques should be used to
guide Taliesin Ltd into the easiest way to maintain its policy of growth. It may be a better decision to expand abroad or into
new markets at home with the existing products than pursue growth by introducing new products to a dwindling number of
customers.
We are not told of the composition of the customer base of Taliesin Ltd. However, one thing we do know is that the scope of
activity-based techniques extends beyond products and services. For example, the application of activity-based costing can
provide vital information that enables management to undertake customer profitability analysis, thereby further improving
management decision-making and operating performance.

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