2021年广西ACCA考试成绩查询时间

发布时间：2021-04-07

广西的考生们，2021年ACCA考试的脚步离我们越来越近了，检测自己学习成果的途径了解了吗?下面51题库考试学习网就来告诉大家如何查询考试成绩以及过程中又该注意哪些问题吧。

2021年ACCA考试成绩公布时间：2021年4月12日，在此分享几点成绩查询后考生们比较关注的几点事项，以便大家查阅!

ACCA考试成绩合格标准：ACCA考试每科满分为100分，50分合格。ACCA考试不会控制一定的考试通过率，因此每门考试只要满足50分及以上即算作通过考试。

ACCA证书申请：

1、通过ACCA专业资格大纲13门课程的考试(其中9门根据学员的教育和专业背景可申请不同程度的免试);

2、完成职业道德与专业技能模块(EPSM);

3、至少三年的相关工作经验。

ACCA证书申请流程：

1、 符合会员的必要条件”3E”的准会员可以填写《ACCA会员申请表》。《ACCA会员申请表》可以直接登陆ACCA网站下载。对于暂时未满足会员的必要条件的准会员，可以在条件满足的任何时间向ACCA递交ACCA会员申请表;

2、 ACCA总部将对会员申请材料进行审核，完全符合条件者将被批准成为ACCA会员，并会收到ACCA英国总部颁发的ACCA会员证书。一般这个过程需要两个月的时间;成为会员约五年后，经申请和资格审查，可以成为资深会员(FCCA)。

3、 ACCA每年2月份和8月份会分别公布上一年12月份和本年6月份的考试成绩。每一个通过ACCA全部考试的学员随后会收到ACCA英国总部颁发的ACCA准会员证书，以确认学员成功通过所有考试。(一般收到时间是3月初和9月初)。

ACCA官方公布的以下情况下之一者，可以申请复议：

(1)参加了考试，并提交了答卷，却通知缺席考试;

(2)缺席考试，却收到考试成绩;

(3)对考试成绩有异议。

如果符合以上情况之一，ACCA学员必须在考试成绩发布日后的15个工作日内提出查卷申请。如果成绩有误，会在下次报考截止日期前收到改正后的成绩。

ACCA继续教育：为保持并更新专业知识和技能，ACCA要求所有会员必须每年参加累计不少于40学时的继续教育。

以上就是51题库考试学习网给大家分享的ACCA考试成绩查询时间的相关信息，希望能够帮到大家!后续请大家持续关注51题库考试学习网，51题库考试学习网将会为大家持续更新最新、最热的考试资讯!

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。

1 The scientists in the research laboratories of Swan Hill Company (SHC, a public listed company) recently made a very

important discovery about the process that manufactured its major product. The scientific director, Dr Sonja Rainbow,

informed the board that the breakthrough was called the ‘sink method’. She explained that the sink method would

enable SHC to produce its major product at a lower unit cost and in much higher volumes than the current process.

It would also produce lower unit environmental emissions and would substantially improve product quality compared

to its current process and indeed compared to all of the other competitors in the industry.

SHC currently has 30% of the global market with its nearest competitor having 25% and the other twelve producers

sharing the remainder. The company, based in the town of Swan Hill, has a paternalistic management approach and

has always valued its relationship with the local community. Its website says that SHC has always sought to maximise

the benefit to the workforce and community in all of its business decisions and feels a great sense of loyalty to the

Swan Hill locality which is where it started in 1900 and has been based ever since.

As the board considered the implications of the discovery of the sink method, chief executive Nelson Cobar asked

whether Sonja Rainbow was certain that SHC was the only company in the industry that had made the discovery and

she said that she was. She also said that she was certain that the competitors were ‘some years’ behind SHC in their

research.

It quickly became clear that the discovery of the sink method was so important and far reaching that it had the

potential to give SHC an unassailable competitive advantage in its industry. Chief executive Nelson Cobar told board

colleagues that they should clearly understand that the discovery had the potential to put all of SHC’s competitors out

of business and make SHC the single global supplier. He said that as the board considered the options, members

should bear in mind the seriousness of the implications upon the rest of the industry.

Mr Cobar said there were two strategic options. Option one was to press ahead with the huge investment of new plant

necessary to introduce the sink method into the factory whilst, as far as possible, keeping the nature of the sink

technology secret from competitors (the ‘secrecy option’). A patent disclosing the nature of the technology would not

be filed so as to keep the technology secret within SHC. Option two was to file a patent and then offer the use of the

discovery to competitors under a licensing arrangement where SHC would receive substantial royalties for the twentyyear

legal lifetime of the patent (the ‘licensing option’). This would also involve new investment but at a slower pace

in line with competitors. The licence contract would, Mr Cobar explained, include an ‘improvement sharing’

requirement where licensees would be required to inform. SHC of any improvements discovered that made the sink

method more efficient or effective.

The sales director, Edwin Kiama, argued strongly in favour of the secrecy option. He said that the board owed it to

SHC’s shareholders to take the option that would maximise shareholder value. He argued that business strategy was

all about gaining competitive advantage and this was a chance to do exactly that. Accordingly, he argued, the sink

method should not be licensed to competitors and should be pursued as fast as possible. The operations director said

that to gain the full benefits of the sink method with either option would require a complete refitting of the factory and

the largest capital investment that SHC had ever undertaken.

The financial director, Sean Nyngan, advised the board that pressing ahead with investment under the secrecy option

was not without risks. First, he said, he would have to finance the investment, probably initially through debt, and

second, there were risks associated with any large investment. He also informed the board that the licensing option

would, over many years, involve the inflow of ‘massive’ funds in royalty payments from competitors using the SHC’s

patented sink method. By pursuing the licensing option, Sean Nyngan said that they could retain their market

leadership in the short term without incurring risk, whilst increasing their industry dominance in the future through

careful investment of the royalty payments.

The non-executive chairman, Alison Manilla, said that she was looking at the issue from an ethical perspective. She

asked whether SHC had the right, even if it had the ability, to put competitors out of business.

Required:

(a) Assess the secrecy option using Tucker’s model for decision-making. (10 marks)

正确答案：
(a) Tucker’s framework
Is the decision:
Profitable? For SHC, the answer to this question is yes. Profits would potentially be substantially increased by the loss of all
of its competitors and the emergence of SHC, in the short to medium term at least, as a near monopolist.
Legal? The secrecy option poses no legal problems as it is a part of normal competitive behaviour in industries. In some
jurisdictions, legislation forbids monopolies existing in some industries but there is no indication from the case that this
restriction applies to Swan Hill Company.
Fair? The fairness of the secrecy option is a moral judgment. It is probably fair when judged from the perspective of SHC’s
shareholders but the question is the extent to which it is fair to the employees and shareholders of SHC’s competitors.
Right? Again, a question of ethical perspective. Is it right to pursue the subjugation of competitors and the domination of an
industry regardless of the consequences to competitors? The secrecy option may be of the most benefit to the local community
of Swan Hill that the company has traditionally valued.
Sustainable or environmentally sound? The case says that the sink method emits at a lower rate per unit of output than the
existing process but this has little to do with the secrecy option as the rates of emissions would apply if SHC licensed the
process. This is also an argument for the licensing option, however, as environmental emissions would be lower if other
competitors switched to the sink method as well. There may be environmental implications in decommissioning the old plant
to make way for the new sink method investment.

(b) What research techniques could Mark use to get an accurate assessment of staff attitudes to the proposed

changes? (8 marks)

正确答案：
(b) As the term internal marketing implies, the methods of ascertaining staff reactions to the proposed growth strategy have close
parallels with the ways you find out about customer reaction to the company or its products. The benefits of taking a
structured research approach are considerable and often firms may prefer that attitude surveys are carried out by outside
consultants in order to improve objectivity and to remove some of the problems with Mark’s power and position. As with
external market research you are looking to see whether staff will ‘buy into’ the proposed strategy and the accurate
measurement of attitudes and consequent behaviour is very important.
Creating the framework for undertaking the research involves defining the issue to be researched – in this case staff attitudes
towards the growth strategy, designing the research methods, including the use of questionnaires and interviews, determining
the sample of staff to be involved, the use or otherwise of focus groups and ways of ensuring the data collected gives an
accurate picture of staff attitudes. The data generated must be analysed and presented to Mark in an appropriate way. How
the insights into staff attitudes are gained through the research is important, as is the communication of the results to the
staff. Mark should be aware that such research will inevitably create expectations among staff and managing those
expectations will be a test of his leadership powers.

(iv) critiques the performance measurement system at TSC. (5 marks

正确答案：
(iv) The performance measurement system used by TSC appears simplistic. However, it may be considered to be measuring
the right things since the specific measures used cover a range of dimensions designed to focus the organisation on
factors thought to be central to corporate success, and not confined to traditional financial measures.
Internal benchmarking is used at TSC in order to provide sets of absolute standards that all depots are expected to attain.
This should help to ensure that there is a continual focus upon the adoption of ‘best practice’ at all depots. Benchmarks
on delivery performance place an emphasis upon quality of service whereas benchmarks on profitability are focused
solely upon profitability!
Incentive schemes are used throughout the business, linking the achievement of company targets with financial rewards.
It might well be the case that the profit incentive would act as a powerful motivator to each depot management team.
However, what is required for the prosperity of TSC is a focus of management on the determinants of success as opposed
to the results of success.
(Alternative relevant discussion would be acceptable)

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