点击查看：2021年ACCA考试超详细报名流程

发布时间：2021-09-12

ACCA专业资格考试是最具权威性的国际认证资格考试，近年来ACCA考试成为会计热门考试之一，有很多备考的小伙伴不清楚ACCA的具体报名流程，下面是51题库考试学习网为大家分享的详细内容，一起来看看吧。

BT-LW随时机考科目：

以下科目属于随时机考(On-demandCBE)，学员无需在myACCA账号里操作报考， 如需报考，请直接与机考中心联系预约报考并缴费。

Business and Technology (BT)

Management Accounting (MA)

OFinancial Accounting (FA)

Corporate and Business Law(LW)

FM-FM&SP分季机考科目：

以下科目属于分季机考(Session-CBE)，学员需要在myACCA账号里操作报考，Performance Management (PM)

Taxation (TX)

Financial reporting (FR)

Audit and Assurance (AA)

Financial Management (FM)

○Strategic Business Leader (SBL)

Strategic Business Reporting (SBR)

Advanced Financial Management (AFM)

o Advanced Performance Management (APM)

Advanced Taxation (ATX)

o Advanced Audit and Assurance (AAA)

FM-FM&SP报考流程：

1、登录My ACCA账号（www.accaglobal.com）

2、在首页点击“Book an exam”进入Exam Entry

3、点击“Add an exam”

4、选择考点、考季和考试科目

5、选择考试版本（如该科目有不同版本）

6、点击“Add to your plan”

7、点击“Confirm availablility”确认考位

8、点击科目名称

9、点击“View Exam Policies”阅读考试相关规定，阅读完毕后点击“Next”

10、选择考点相关信息以确定该科目的考点是否有考位

1)选择国家、省份和城市（如果需要扩大搜索范围，可以不选城市）

2)点击蓝色图标显示日历

3)从日历中选择该科目考试日期。请留意官网上不同科目的考试日期，如考试日期没有选对，则可能无法出现对应的考点供选择。

4)点击“search”搜索考点

11、选择考点，点击考试场次时间

若考点显示None available ，则表明此考点在该考季暂不开放，或者考位已满。如学员需要进一步了解考点与考位的状况，请联系中国客服咨询及协助。

12、再次确定所预约考试的信息，如果确认无误，点击“Confirm Booking”

13、请先阅读相关政策后，再点击Accept“”

14、再次确认报考信息无误后点击“Confirm”

15、点击“Finish”提交报考信息

16、再terms and conditions 前打钩后点击“Proceed to Payment”

Tems and conditions包含与考试、考场安排等相关的重要信息，能帮助考生更好地为考试做好准备。请仔细阅读再点击“Proceed to Payment”。

关于修改考试(包括增加、删减科目，和修改考点和时间等)

操作：进入myACCA里的Exam entry，找到已经报考的科目记录，根据页面指示添加，删除或编辑科目即可。

退考费：若是退考，考试费会先退回学员的myACCA账户里，这笔费用可抵扣之后的年费或其他科目的考试费，如需退回银行卡，考生需要发邮件至英国总部申请。

邮箱：students@accaglobal.com

注意：修改报考的截止时间是该考季的常规报考截止时间。

以上内容由51题库考试学习网为大家分享，感谢您的关注与信赖，更多ACCA考试的最新资讯不断更新中，敬请期待！

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。

The following statements have been made about life cycle costing:

(i) It focuses on the short-term by identifying costs at the beginning of a product’s life cycle

(ii) It identifies all costs which arise in relation to the product each year and then calculates the product’s profitability on an annual basis

(iii) It accumulates a product’s costs over its whole life time and works out the overall profitability of a product

(iv) It allocates costs to each stage of a product’s life cycle and writes them off at the end of each stage

Which of the above statements is/are correct?

A.(i) and (iii)

B.(iii) only

C.(i) and (iv)

D.(ii) only

正确答案：B

All of the statements are false except statement (iii).

(c) Discuss the ethical responsibility of the company accountant in ensuring that manipulation of the statement

of cash flows, such as that suggested by the directors, does not occur. (5 marks)

Note: requirements (b) and (c) include 2 professional marks in total for the quality of the discussion.

正确答案：
(c) Companies can give the impression that they are generating more cash than they are, by manipulating cash flow. The way
in which acquisitions, loans and, as in this case, the sale of assets, is shown in the statement of cash flows, can change the
nature of operating cash flow and hence the impression given by the financial statements. The classification of cash flows
can give useful information to users and operating cash flow is a key figure. The role of ethics in the training and professional
lives of accountants is extremely important. Decision-makers expect the financial statements to be true and fair and fairly
represent the underlying transactions.
There is a fine line between deliberate misrepresentation and acceptable presentation of information. Pressures on
management can result in the misrepresentation of information. Financial statements must comply with International
Financial Reporting Standards (IFRS), the Framework and local legislation. Transparency, and full and accurate disclosure is
important if the financial statements are not to be misleading. Accountants must possess a high degree of professional
integrity and the profession’s reputation depends upon it. Ethics describe a set of moral principles taken as a reference point.
These principles are outside the technical and practical application of accounting and require judgement in their application.
Professional accountancy bodies set out ethical guidelines within which their members operate covering standards of
behaviour, and acceptable practice. These regulations are supported by a number of codes, for example, on corporate
governance which assist accountants in making ethical decisions. The accountant in Warrburt has a responsibility not to mask
the true nature of the statement of cash flow. Showing the sale of assets as an operating cash flow would be misleading if
the nature of the transaction was masked. Users of financial statements would not expect its inclusion in this heading and
could be misled. The potential misrepresentation is unacceptable. The accountant should try and persuade the directors to
follow acceptable accounting principles and comply with accounting standards. There are implications for the truth and
fairness of the financial statements and the accountant should consider his position if the directors insist on the adjustments
by pointing the inaccuracies out to the auditors.

C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:

(i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price

(ii) The maximum price which should be paid for an additional kg of material B is $2

(iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price

(iv) The maximum price which should be paid for an additional kg of material B is $2·80

Which of the above statements is/are correct?

A.(ii) only

B.(ii) and (iii)

C.(i) only

D.(i) and (iv)

正确答案：D

Statement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.

Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.

(c) Discuss the practical problems that may be encountered in the implementation of an activity-based system

of product cost management. (5 marks)

正确答案：
(c) The benefits of an activity-based system as the basis for product cost/profit estimation may not be straightforward. A number
of problems may be identified.
The selection of relevant activities and cost drivers may be complicated where there are many activities and cost drivers in
complex business situations.
There may be difficulty in the collection of data to enable accurate cost driver rates to be calculated. This is also likely to
require an extensive data collection and analysis system.
The problem of ‘cost driver denominator level’ may also prove difficult. This is similar to the problem in a traditional volume
related system. This is linked to the problem of fixed/variable cost analysis. For example the cost per batch may be fixed. Its
impact may be reduced, however, where the batch size can be increased without a proportionate increase in cost.
The achievement of the required level of management skill and commitment to change may also detract from the
implementation of the new system. Management may feel that the activity based approach contains too many assumptions
and estimates about activities and cost drivers. There may be doubt as to the degree of increased accuracy which it provides.
(alternative relevant examples and discussion would be acceptable)

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