2019年ACCA成绩查询方式？

发布时间：2020-02-23

随着新年的到来，2019年12月ACCA考试的成绩也将公布。根据历年考试情况，ACCA考试通常是在考试结束后40天公布。鉴于此，51题库考试学习网在下面为大家带来2020年ACCA考试成绩查询的相关信息，以供参考。

考生查询ACCA考试成绩，一般来说有以下三种途径：

  方法1：电子邮件(e-mail)—考生可在MY ACCA内选择通过E-mail接收考试成绩。

  方法2：短信接收(SMS)—考生可在MY ACCA内选择通过SMS接收考试成绩。

方法: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。

为方便考生查询成绩，51题库考试学习网在下面附上在线查询成绩流程：

第一步：进入ACCA官网

http://www.accaglobal.com/hk/en.html

第二步：点击右上角My ACCA进行登录：

第三步：输入账号、密码登录后进入主页面，点击Exam status&Results：

第四步：跳转页面后选择View your status report：

进入后就可以查看自己的所有科目的考试通过情况了。

51题库考试学习网提醒：官方在成绩发布后，会根据所有考生的预留手机号和注册邮箱地址，通过短信和电子邮件的形式将成绩单发送出去。

以上就是关于ACCA考试成绩查询的相关情况。51题库考试学习网提醒：由于是分批发送，不同地区考生收到ACCA考试成绩的时间略有不同，请各位考生注意。最后，51题库考试学习网预祝准备参加2020年ACCA考试的小伙伴都能顺利通过。

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。

A new internal auditor, Daisy Rosepetal, has recently joined Bluebell Co. She has been asked by management to

establish and to monitor a variety of social and environmental Key Performance Indicators (KPIs). Daisy has no

experience in this area, and has asked you for some advice. It has been agreed with Bluebell Co’s audit committee

that you are to provide guidance to Daisy to help her in this part of her role, and that this does not impair the

objectivity of the audit.

(c) Recommend EIGHT KPIs which could be used to monitor Bluebell Co’s social and environmental

performance, and outline the nature of evidence that should be available to provide assurance on the

accuracy of the KPIs recommended. Your answer should be in the form. of briefing notes to be used at a

meeting with Daisy Rosepetal. (10 marks)

Note: requirement (c) includes 2 professional marks.

正确答案：

 

(b) Using sensitivity analysis, estimate by what percentage each of the under-mentioned items, taken separately,

would need to change before the recommendation in (a) above is varied:

(i) Initial outlay;

(ii) Annual contribution. (4 marks)

正确答案：

(c) Discuss the reasons why the net present value investment appraisal method is preferred to other investment

appraisal methods such as payback, return on capital employed and internal rate of return. (9 marks)

正确答案：
(c) There are many reasons that could be discussed in support of the view that net present value (NPV) is superior to other
investment appraisal methods.
NPV considers cash flows
This is the reason why NPV is preferred to return on capital employed (ROCE), since ROCE compares average annual
accounting profit with initial or average capital invested. Financial management always prefers cash flows to accounting profit,
since profit is seen as being open to manipulation. Furthermore, only cash flows are capable of adding to the wealth of
shareholders in the form. of increased dividends. Both internal rate of return (IRR) and Payback also consider cash flows.
NPV considers the whole of an investment project
In this respect NPV is superior to Payback, which measures the time it takes for an investment project to repay the initial
capital invested. Payback therefore considers cash flows within the payback period and ignores cash flows outside of the
payback period. If Payback is used as an investment appraisal method, projects yielding high returns outside of the payback
period will be wrongly rejected. In practice, however, it is unlikely that Payback will be used alone as an investment appraisal
method.
NPV considers the time value of money
NPV and IRR are both discounted cash flow (DCF) models which consider the time value of money, whereas ROCE and
Payback do not. Although Discounted Payback can be used to appraise investment projects, this method still suffers from the
criticism that it ignores cash flows outside of the payback period. Considering the time value of money is essential, since
otherwise cash flows occurring at different times cannot be distinguished from each other in terms of value from the
perspective of the present time.
NPV is an absolute measure of return
NPV is seen as being superior to investment appraisal methods that offer a relative measure of return, such as IRR and ROCE,
and which therefore fail to reflect the amount of the initial investment or the absolute increase in corporate value. Defenders
of IRR and ROCE respond that these methods offer a measure of return that is understandable by managers and which can
be intuitively compared with economic variables such as interest rates and inflation rates.
NPV links directly to the objective of maximising shareholders’ wealth
The NPV of an investment project represents the change in total market value that will occur if the investment project is
accepted. The increase in wealth of each shareholder can therefore be measured by the increase in the value of their
shareholding as a percentage of the overall issued share capital of the company. Other investment appraisal methods do not
have this direct link with the primary financial management objective of the company.
NPV always offers the correct investment advice
With respect to mutually exclusive projects, NPV always indicates which project should be selected in order to achieve the
maximum increase on corporate value. This is not true of IRR, which offers incorrect advice at discount rates which are less
than the internal rate of return of the incremental cash flows. This problem can be overcome by using the incremental yield
approach.
NPV can accommodate changes in the discount rate
While NPV can easily accommodate changes in the discount rate, IRR simply ignores them, since the calculated internal rate
of return is independent of the cost of capital in all time periods.
NPV has a sensible re-investment assumption
NPV assumes that intermediate cash flows are re-invested at the company’s cost of capital, which is a reasonable assumption
as the company’s cost of capital represents the average opportunity cost of the company’s providers of finance, i.e. it
represents a rate of return which exists in the real world. By contrast, IRR assumes that intermediate cash flows are reinvested
at the internal rate of return, which is not an investment rate available in practice,
NPV can accommodate non-conventional cash flows
Non-conventional cash flows exist when negative cash flows arise during the life of the project. For each change in sign there
is potentially one additional internal rate of return. With non-conventional cash flows, therefore, IRR can suffer from the
technical problem of giving multiple internal rates of return.

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