了解：2020年国际注册会计师考试的准考证打印入口

发布时间：2020-09-03

各位小伙伴大家好，要参加2020年ACCA考试的同学知道准考证打印的入口在哪里吗？51题库考试学习网为大家带来了相关内容，不清楚的小伙伴赶紧来看看吧！

2020年ACCA考试准考证打印入口：www.accaglobal.com。

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 REGULATIONS和EXAMINATION GUIDELINES，务必严格遵守。ACCA考试学员请仔细核对考试地点，仔细看准考证上的地址，以免走错考场。

不同题型的答题技巧：

多项选择：学生在这一部分容易失分。仔细阅读题目，根据要求进行计算。如果不能确定正确答案，可以先用排除法。还确定不了，先做个标记，放在一边，最后再选。可以猜一个答案，但一定不要空着。

论述题：快速构思如何论述，在答卷上把该答的要点都答完，在作答时可以先写出每一个大点，然后再展开叙述。简短的开篇介绍和最后的结论必不可少，要用到的概念也务必做解释。

计算题：很多计算题要求用标准格式，如损益表，现金流量表，资产平衡表等。在考试前务必把此类标准格式熟练掌握。

备考经验：

1.在阅读ACCA教材之前，请先阅读《ACCA Syllabus》，以了解每门课程的教学要求和教学目的，做到有的放矢。

2.看具体某一本教材，争取做到SQ3Rs,即Survey, Questions, Read, Recall, Review。

Survey：看某一章之前，浏览章节名称，阅读小结和教学目的，对整个章节的脉络有个大致了解。

 Question：自己提出问题，即希望学完这一章，能够解决什么问题。教学目的中所提到的问题尤为重要。

Read：透彻阅读全章后，回答问题，并确认是否满足教学要求。做书中的案例和课本中的习题，分析答案。你也许会发现，把时间划分成20分钟或30分钟一段，可以保持精力集中。 Recall：每一部分/章节完成后，不参考课本，写下每一部分/章节的主题思想。

Review：审核所写是否正确。再阅读一遍章节，试着整体把握主题，将更有效果。最后能对照大纲想起每一部分的主要内容，主要计算方法和相关重要概念。但是没有必要过分精读，不要试图把每一部分背下来。

3.在看书的同时做笔记非常重要，但不能是简单地照抄书本，必须用自己的话来做笔记，要求做到简明扼要、重点突出、条理清晰。把自己所记的笔记作为教材和相关参考资料的补充，更有利于大家掌握知识点。

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。

5 An enterprise has made a material change to an accounting policy in preparing its current financial statements.

Which of the following disclosures are required by IAS 8 Accounting policies, changes in accounting estimates

and errors in these financial statements?

1 The reasons for the change.

2 The amount of the consequent adjustment in the current period and in comparative information for prior periods.

3 An estimate of the effect of the change on future periods, where possible.

A 1 and 2 only

B 1 and 3 only

C 2 and 3 only

D All three items

正确答案：A

(c) Discuss how the manipulation of financial statements by company accountants is inconsistent with their

responsibilities as members of the accounting profession setting out the distinguishing features of a

profession and the privileges that society gives to a profession. (Your answer should include reference to the

above scenario.) (7 marks)

Note: requirement (c) includes 2 marks for the quality of the discussion.

正确答案：
(c) Accounting and ethical implications of sale of inventory
Manipulation of financial statements often does not involve breaking laws but the purpose of financial statements is to present
a fair representation of the company’s position, and if the financial statements are misrepresented on purpose then this could
be deemed unethical. The financial statements in this case are being manipulated to show a certain outcome so that Hall
may be shown to be in a better financial position if the company is sold. The retained earnings of Hall will be increased by
$4 million, and the cash received would improve liquidity. Additionally this type of transaction was going to be carried out
again in the interim accounts if Hall was not sold. Accountants have the responsibility to issue financial statements that do
not mislead the public as the public assumes that such professionals are acting in an ethical capacity, thus giving the financial
statements credibility.
A profession is distinguished by having a:
(i) specialised body of knowledge
(ii) commitment to the social good
(iii) ability to regulate itself
(iv) high social status
Accountants should seek to promote or preserve the public interest. If the idea of a profession is to have any significance,
then it must make a bargain with society in which they promise conscientiously to serve the public interest. In return, society
allocates certain privileges. These might include one or more of the following:
– the right to engage in self-regulation
– the exclusive right to perform. particular functions
– special status
There is more to being an accountant than is captured by the definition of the professional. It can be argued that accountants
should have the presentation of truth, in a fair and accurate manner, as a goal.

21 Which of the following items must be disclosed in a company’s published financial statements?

1 Authorised share capital

2 Movements in reserves

3 Finance costs

4 Movements in non-current assets

A 1, 2 and 3 only

B 1, 2 and 4 only

C 2, 3 and 4 only

D All four items

正确答案：D

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