你知道ACCA考试的准考证怎么下载吗？

发布时间：2022-02-26

准考证是参加ACCA考试必须准备的一大证件，但一般情况下ACCA官方不会提供纸质版，每个报考ACCA的考生需自行登录ACCA官方网站进行下载和打印。接下来51题库考试学习网就给大家带来了一些ACCA考试打印准考证相关的内容，一起来看看吧!

1、打开ACCA全球官网，点击myACCA;

2、输入准考证号及密码进入后，在左侧找到“DOCKET“;

3、随后出现在页面，其中提到：准考证中将不再有照片(老版是有照片的);

4、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“。。。”;

5、点击Save;

6、然后页面跳转后会自动下载准考证。

需要提醒大家的是，官网会在考前2-3周开放准考证下载，过早无法下载，而太晚的话容易遇到网络高峰期，可能会导致网站崩溃，所以提醒大家适当的安排准考证下载时间是非常有必要的。

ACCA考过之后提供成绩单吗?首先，ACCA官方是不会像四六级考试那样在通过考试后发成绩单的，但是在通过全部科目后，ACCA学员可以通过官方网站下载ACCA准会员证书。然而各个科目虽然没有单科成绩单，但我们可以登录官网进行查看。登录my ACCA账户查看成绩单的主要方式：

1、登陆ACCA官网accaglobal . com，点击"my ACCA"进入学员个人页面;

2、输入个人的学员注册号码及密码后点击按钮"login"进入下一页面;

3、点击"EXAM ENTRY & RESULTS "进入下一页面;

4、点击"EXAM ATTENDANCE DOCKET "下面的"Download "按钮下载即可;

ACCA成绩查询的其他三种方法：

1、电子邮件(e-mail)——您可在myACCA内选择通过email接收考试成绩   2、邮寄—属于ACCA官方最正式的通知方法。每次考试的两个半月后由ACCA总部发出，您收到邮件的时间决定于邮局的工作速度。

3、在线查看考试成绩——所有在ACCA全球网站上登记的考生都可在线查看自己的考试成绩。

作为国际专业会计师组织，ACCA享有极高的全球声誉，与众多国际知名企业建立了密切的合作关系，包括跨国企业、各国地方企业、其他会计师组织、教育机构、以及联合国、世界银行等世界性组织。全球超过8500家雇主已经加入ACCA认证雇主计划，为ACCA学员和会员提供培训及发展机会。ACCA在中国拥有超过500家认可雇主企业，他们都优先录用及提升ACCA会员及学员，许多企业将ACCA作为晋升的凭证及要求之一。

ACCA学员毕业后的就职方向大部分为外资银行金融投资分析师;跨国公司的财务、内审、金融、风险控制人员;国际会计师事务所的审计师、咨询师;国内境外上市公司的财务、金融分析人员;国内审计师事务所的涉外部门主管等。总之，学习ACCA可取的令人尊敬的地位、令人羡慕的职位、令人心动的薪水!

小伙伴们再见了!想要了解更多ACCA考试相关的信息，请多多关注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。

2 David Gould set up his accounting firm, providing accounting services to small businesses, in 2001. Within three

years his fee income was in excess of ￡100K a year and he had nearly 100 clients most of whom had been gained

through word of mouth. David recognised that these small or micro businesses, typically employing ten or fewer

people, were receiving less than satisfactory service from their current accountants. These accounting firms typically

had between five and ten partners and operated regionally and not nationally. Evidence of poor service included

limited access to their particular accountant, poor response time to clients’ enquiries and failure to identify

opportunities to save clients money. In addition bad advice, lack of interest in business development opportunities for

the client and poor internal communication between the partners and their staff contributed to client dissatisfaction.

David has deliberately kept the costs of the business down by employing three part-time accountants and relying on

his wife to run the office.

David had recently met Ian King who ran a similar sized accounting firm. The personal chemistry between the two

and complementary skills led to a partnership being proposed. Gould and King Associates, subject to securing the

necessary funding, is to be launched in September 2006. David is to focus on the business development side of the

partnership and Ian on the core services provided. Indicative of their creative thinking is David’s conviction that

accounting services are promoted very inadequately with little attempt to communicate with clients using the Internet.

He is also convinced that there are real opportunities for the partnership to move into new areas such as providing

accountancy services for property developers, both at home and abroad. Ian feels that the partnership should set up

its own subsidiary in India, enjoying the benefits of much cheaper accountancy staff and avoiding the costs and

complications of outsourcing their core accounting services. Ian sees fee income growing to ￡2 million in five years’

time.

David has been asked by his bank to provide it with a business plan setting out how the partnership intends to grow

and develop.

Required:

(a) Write a short report for David giving the key features that you consider to be important and that you would

expect to see in the business plan for the Gould and King partnership that David has to present to his bank.

(12 marks)

正确答案：
(a) To: David Gould
From:
Writing a business plan is a critical stage in moving an idea for a business into a reality. The reality includes presenting a
convincing case to potential financers of the business, be they banks or venture capitalists. The key ingredients include clearly
saying what you plan to do and why people should want to buy your particular service. Experts warn of starting with a detailed
cash flow and then working backwards to make the numbers fit. You should regard the business plan as a management tool
and not simply a sales document. Again, the advice is to make credible and achievable projections; it is better to exceed low
targets than fail to achieve over-ambitious ones. Many business plans are based on deeply flawed research. Key to your
business success will be the size of your target market. There is much evidence to suggest that it is the make-up of the team
presenting the plan and their commitment rather than the business idea itself that will determine whether the necessary
financial support is made.
Clearly, you need to say how much money you require and why. Again the advice is not to be afraid to ask for large amounts
if your business requires it. Linked to how much you want is a clear statement of the return the investor or lender will get –
how much of the equity are you willing to give or what security can you offer the lender? Figure are important and you need
projected cash flows, profit and loss accounts and balance sheets for at least three years ahead. Potential investors and/or
lenders are likely to be impressed by a plan which clearly indicates where the major risks are to be found and the strategies
available to handle such risks.
There needs to be a clear statement of the major steps and milestones on the way to achieving your goals. Where are you
now, where do you intend to be and how are you going to get there. One expert argues there are three elements of the plan
itself – an executive summary pulling together the key points in your proposal, secondly the plan itself and finally an ‘elevator
pitch’, a one paragraph description that explains the business in the time it takes to go up in a lift.
In summary, your business plan should contain an executive summary as explained above, the objectives of the business,
including key financial targets and the philosophy of the business, the target market and relevant forecasts, the range of
products/services, the marketing strategy linked to the target markets, resource availability, people and organisation involved,
performance measurement to measure progress towards stated objectives and a summary of financial information.
One final point is to remember that no business plan ever was carried out exactly! In many ways it is the quality of the thinking
the plan includes and the actual process through which it is developed that will determine success.
Yours,

(d) Estimate by how much the bid might be increased without the shareholders of Paxis suffering a fall in their expected wealth, and discuss whether or not the directors of Paxis should proceed with the bid. (5 marks)

正确答案：

(d) The current bid values the shares of Wragger at ￡19·07 million, compared to the current market value of ￡15·36 million, a premium of ￡3·71 million. The expected synergy is ￡15,570,000. If these data are accurate the bid could be substantially increased without the shareholders of Paxis suffering a fall in their expected wealth. In theory, the bid could be increased by an additional ￡11,860,000, or 148 pence for each existing Wragger share.
There might also be strategic reasons for undertaking the bid, and the acquisition of Wragger might lead to future options that are not valued by the above analysis.
The proposed acquisition is expected to result in substantial synergy, and to create wealth for the shareholders of both companies. The directors are recommended to proceed with the bid.

(c) State any reliefs Bob could claim regarding the fall in value of his shares in Willis Ltd, and describe how the

operation of any such reliefs could reduce Bob’s taxable income. (4 marks)

Relevant retail price index figures are:

September 1990 129·3

April 1998 162·6

December 2004 189·9

正确答案：
(c) Claims for capital losses
Where the value of shares (a chargeable asset) has become negligible (defined as <5% of the original cost), a claim can be
made to treat the asset as though it was sold and then immediately reacquired for its current market value. This is known as
a negligible value claim.
The sale and reacquisition is treated as taking place at the time that the claim is made or at a specified time (up to 2 years
before the start of the tax year in which the claim was made) if the asset was of negligible value at that time.
As the loss is on unquoted shares, a further relief (s.574 ICTA 1988) allows the loss to be relieved against the total income
of the taxpayer for the year in which the loss arose, and/or against the total income of the previous year.
Losses are first relieved against current year income, with any excess being available for offset against the prior year’s income.
Bob can therefore make a negligible value claim as at 1 December 2004. This will give rise to a loss of ￡14,500
(￡500 – ￡15,000) which will be deemed to arise in the year 2004/05. By doing so, his taxable income for that year will be
reduced from ￡36,875 to ￡22,375.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签