广西省ACCA考试成绩查询时间

发布时间：2021-01-08

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。

2020年12月ACCA考试成绩预计2021年1月18日左右公布，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题库考试学习网为大家分享的关于2021年ACCA考试成绩查询的相关资讯，准备参加2021年ACCA考试的考生也不要紧张，深呼吸，给自己做一个备考的学习计划，劳逸结合战胜考试!

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。

(ii) authority; (3 marks)

正确答案：
(ii) AUTHORITY is the scope and amount of discretion given to a person to make decisions by virtue of the position held within the organisation. The authority and power structure of an organisation defines the part each member of the organisation is expected to perform. and the relationship between the organisation’s members so that its efforts are effective. The source of authority may be top down (as in formal organisations) or bottom up (as in social organizations and politics). In the scenario, authority is from the top and should be delegated downwards.

4 Assume today’s date is 5 February 2006.

Joanne is 37, she was born and until 2005 had lived all her life in Germany. She recently married Fraser, aged 38,

who is a UK resident, but who worked briefly in Germany. They have no children.

The couple moved to the UK to live permanently on 9 October 2005. Joanne was employed by an American company

in Germany, and she continued to work for them in the UK until the end of November 2005. Her earnings from the

American company were ￡5,000 per month. Joanne has not remitted any of the income she earned in Germany prior

to her arrival in the UK.

Joanne resigned from her job at the end of November 2005. The company did not hold her to the three months notice

stipulated in her contract, but still paid her for that period. In total, Joanne paid ￡4,200 in UK income tax under PAYE

for the tax tear 2005/06.

Joanne also wishes to sell the shares she holds in a German listed company. The shareholding cost the equivalent of

￡3,500 in September 1986, and its current value is ￡21,500. She intends to sell the shares in March 2006 and to

invest the proceeds from the sale in the UK. Joanne has made no other capital disposals in the year.

Prior to her leaving employment, Joanne investigated the possibility of starting her own business providing a German

translation service for UK companies, and took some advice on the matter. She paid consultancy fees of ￡5,000

(excluding value added tax (VAT)) and bought a computer for ￡2,000 (excluding VAT), both on 23 October 2005.

Joanne started trading on 1 December 2005. She made sales of ￡2,000 in December, and estimates that her sales

will rise by ￡1,000 every month to a maximum of ￡7,000 per month. Joanne believes that her monthly expenses of

￡400 (excluding VAT) will remain constant. Her year end will be 31 March, and the first accounts will be drawn up

to 31 March 2006.

Although Joanne has registered her business for tax purposes with the Revenue, she has not registered for VAT and

is unsure what is required of her in this respect.

Required:

(a) State, giving reasons, whether Joanne will be treated as resident or non-resident in the UK for the year of

assessment 2005/06, together with the basis on which her income and gains of that year will be subject to

UK taxation. (3 marks)

正确答案：
(a) Joanne will be treated as UK resident from the day she arrives in the UK, as she has stated her intention to move permanently
to the UK. Her income from this point will be taxable in the UK, although she will receive a full personal allowance
(unapportioned) for the year. Income earned in the UK will be taxable, but income earned abroad in Germany will not be
taxed unless it is remitted to the UK.
Although Joanne is UK resident, she is not UK domiciled. Thus, while capital gains on UK assets will be taxable, gains on
assets held overseas are taxable only to the extent that the proceeds of the sale are remitted to the UK. As Joanne intends to
remit the proceeds from selling her shares in Germany, the gain will be taxable in the UK.

3 Moffat Ltd, which commenced trading on 1 December 2002, supplies and fits tyres and exhaust pipes and services

motor vehicles at thirty locations. The directors and middle management are based at the Head Office of Moffat Ltd.

Each location has a manager who is responsible for day-to-day operations and is supported by an administrative

assistant. All other staff at each location are involved in fitting and servicing operations.

The directors of Moffat Ltd are currently preparing a financial evaluation of an investment of ￡2 million in a new IT

system for submission to its bank. They are concerned that sub-optimal decisions are being made because the current

system does not provide appropriate information throughout the organisation. They are also aware that not all of the

benefits from the proposed investment will be quantitative in nature.

Required:

(a) Explain the characteristics of THREE types of information required to assist in decision-making at different

levels of management and on differing timescales within Moffat Ltd, providing TWO examples of information

that would be appropriate to each level. (10 marks)

正确答案：
(a) The management of an organisation need to exercise control at different levels within an organisation. These levels are often
categorised as being strategic, tactical and operational. The information required by management at these levels varies in
nature and content.
Strategic information
Strategic information is required by the management of an organisation in order to enable management to take a longer term
view of the business and assess how the business may perform. during that period. The length of this longer term view will
vary from one organisation to another, being very much dependent upon the nature of the business and the ability of those
responsible for strategic direction to be able to scan the planning horizon. Strategic information tends to be holistic and
summary in nature and would be used by management when, for example, undertaking SWOT analysis. In Moffat Ltd
strategic information might relate to the development of new services such as the provision of a home-based vehicle recovery
service or the provision of twenty-four hour servicing. Other examples would relate to the threats posed by Moffat Ltd’s
competitors or assessing the potential acquisition of a tyre manufacturer in order to enhance customer value via improved
efficiency and lower costs.
Tactical information
Tactical information is required in order to facilitate management planning and control for shorter time periods than strategic
information. Such information relates to the tactics that management adopt in order to achieve a specific course of action. In
Moffat Ltd this might involve the consideration of whether to open an additional outlet in another part of the country or
whether to employ additional supervisors at each outlet in order to improve the quality of service provision to its customers.
Operational information
Operational information relates to a very short time scale and is often used to determine immediate actions by those
responsible for day-to-day management. In Moffat Ltd, the manager at each location within Moffat Ltd would require
information relating to the level of customer sales, the number of vehicles serviced and the number of complaints received
during a week. Operational information might be used within Moffat Ltd in order to determine whether staff are required to
work overtime due to an unanticipated increase in demand, or whether operatives require further training due to excessive
time being spent on servicing certain types of vehicle.

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