ACCA考试每个月都有？以机考模式进行？了解一下吧！

发布时间：2019-12-29

ACCA考试科目很多，不过考试时间也相对灵活，因此可以方便学员进行报考。但ACCA每个月能考吗？其实，不同的考试科目所对应的考试政策不同，接下来，51题库考试学习网就给大家详细地介绍一下：

ACCA AB-LW：随时机考，在ACCA全国机考中心报名即可。

ACCA PM-FM：实行分季机考，在每年的3月、6月、9月及12月四个考试季进行。

ACCA 战略阶段：实行笔考，在每年的3月、6月、9月及12月四个考试季进行。

随着机考的逐步普及，大陆地区ACCA战略阶段考试也即将在2021年3月开始施行。相对于传统的笔考来说机考模式又有哪些不同呢？ 

两者大题考试难度相同，但由于考试的形式不同，对不同考生来讲所能接受的程度也有所不同。对于上机操作能力较强的考生来说，机考的格式可以省去很多时间，提高答题的效率。考试时间上，机考考试为3小时而纸质考试为3小时15分钟，但是会在考试开始之前提供10分钟让学员阅读操作指南界面。考试会在10分钟后自动开始，但是学员可以在这段时间的任何时刻提前开始考试。只要考试开始，计时器将开始计时，计时结束后考试将自动结束。这就意味着学员可以在任何时刻开始考试，但直到考试结束后才能离开考试中心。学员只需要点击“Help”按钮，可在考试期间的任何时刻阅读考试操作指南。

另外，纸质考试和机考测试的学习目标和试卷结构是一致的。每一种模式都会有相同的考试格式。唯一不同的是学生回答问题的方式。在纸质考试中，学生仅需要在客观测试部分回答单项选择题，然而在机考中还可以利用其他类型的题型，比如“拖放题”和“填空题”。

在主观答题区域，参加机考的学员将使用电子表格和文字处理功能完成作答，有的题目会在答题区域提供预先设定的格式。

如何报名ACCA机考？

方法一：ACCA官方报名

1、登陆ACCA官网，然后进入MY ACCA；

2、在登录界面输入ACCA注册号以及密码；

3、登陆到MY ACCA之后点击进入左边的EXAM ENTRY；

4、点击“EXAM ENTRY”后出现的是考试费情况，点击Enter for Exams；

5、选择考试季,点击下拉框选择考试季，显示如下点击“Apply for Exam session”；

6、选择ACCA考试科目，在select exam下面的方框打钩，exam type选择“computer based“or”paper based“，没有选项的默认为paper based,选择考试国家和地点，然后点击next；

7、再次确认考试信息和支付金额，如果有欠费，或是年费，在my ACCA account balance due后面会显示金额；

8、在方框处打钩，点击“proceed to payment”；

9、选择支付方式，支付宝or信用卡选择信用卡，填写Card Number、Card Holder Name、Card expiry Date、CVC、点击“next”

方法二：有很多教育机构提供机考的考试中心，你可以在机考中心参加ACCA考试。

好了，以上就是关于ACCA考试的时间以及机考模式的内容介绍。如果还想了解更多信息，欢迎来51题库考试学习网留言哦！

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。

(b) As a newly-qualified Chartered Certified Accountant, you have been asked to write an ‘ethics column’ for a trainee

accountant magazine. In particular, you have been asked to draft guidance on the following questions addressed

to the magazine’s helpline:

(i) What gifts or hospitality are acceptable and when do they become an inducement? (5 marks)

Required:

For each of the three questions, explain the threats to objectivity that may arise and the safeguards that

should be available to manage them to an acceptable level.

NOTE: The mark allocation is shown against each of the three questions above.

正确答案：
(b) Draft guidance
(i) Gifts and hospitality
Gifts and hospitality may be offered as an inducement i.e. to unduly influence actions or decisions, encourage illegal or
dishonest behaviour or to obtain confidential information. An offer of gifts and/or hospitality from a client ordinarily gives
rise to threats to compliance with the fundamental principles, for example:
■ self-interest threats to objectivity and/or confidentiality may be created if a gift from a client is accepted;
■ intimidation threats to objectivity and/or confidentiality may arise through the possibility of such offers being made
public and damaging the reputation of the professional accountant (or close family member).
The significance of such threats will depend on the nature, value and intent behind the offer. There may be no significant
threat to compliance with the fundamental principles if a reasonable and informed third party would consider gifts and
hospitality to be clearly insignificant. For example, if the offer of gifts or hospitality is made in the normal course of
business without the specific intent to influence decision making or to obtain information.
If evaluated threats are other than clearly insignificant, safeguards should be considered and applied as necessary to
eliminate them or reduce them to an acceptable level.
Offers of gifts and hospitality should not be accepted if the threats cannot be eliminated or reduced to an acceptable
level through the application of safeguards.
As the real or apparent threats to compliance with the fundamental principles do not merely arise from acceptance of
an inducement but, sometimes, merely from the fact of the offer having been made, additional safeguards should be
adopted. For example:
■ immediately informing higher levels of management or those charged with governance that an inducement has
been offered;
■ informing third parties (e.g. a professional body) of the offer (after seeking legal advice);
■ advising immediate or close family members of relevant threats and safeguards where they are potentially in
positions that might result in offers of inducements (e.g. as a result of their employment situation); and
■ informing higher levels of management or those charged with governance where immediate or close family
members are employed by competitors or potential suppliers of that organisation.

(c) Discuss the ways in which budgets and the budgeting process can be used to motivate managers to

endeavour to meet the objectives of the company. Your answer should refer to:

(i) setting targets for financial performance;

(ii) participation in the budget-setting process. (12 marks)

正确答案：
(c) Examiner’s Note:
The topic of managerial motivation and budgeting has been a subject of discussion for a number of years. There are links
here to the topics of performance measurement and responsibility accounting. Discussion should be focused on the area of
budgets and the budgeting process, as specified in the question.
Setting targets for financial performance
It has been reasonably established that managers respond better in motivation and performance terms to a clearly defined,
quantitative target than to the absence of such targets. However, budget targets must be accepted by the responsible
managers if they are to have any motivational effect. Acceptance of budget targets will depend on several factors, including
the personality of an individual manager and the quality of communication in the budgeting process.
The level of difficulty of the budget target will also influence the level of motivation and performance. Budget targets that are
seen as average or above average will increase motivation and performance up to the point where such targets are seen as
impossible to achieve. Beyond this point, personal desire to achieve a particular level of performance falls off sharply. Careful
thought must therefore go into establishing budget targets, since the best results in motivation and performance terms will
arise from the most difficult goals that individual managers are prepared to accept4.
While budget targets that are seen as too difficult will fail to motivate managers to improve their performance, the same is
true of budget targets that are seen as being too easy. When budget targets are easy, managers are likely to outperform. the
budget but will fail to reach the level of performance that might be expected in the absence of a budget.
One consequence of the need for demanding or difficult budget targets is the frequent reporting of adverse variances. It is
important that these are not used to lay blame in the budgetary control process, since they have a motivational (or planning)
origin rather than an operational origin. Managerial reward systems may need to reward almost achieving, rather than
achieving, budget targets if managers are to be encouraged by receiving financial incentives.
Participation in the budget-setting process
A ‘top-down’ approach to budget setting leads to budgets that are imposed on managers. Where managers within an
organisation are believed to behave in a way that is consistent with McGregor’s Theory X perspective, imposed budgets may
improve performance, since accepting the budget is consistent with reduced responsibility and avoiding work.
It is also possible that acceptance of imposed budgets by managers who are responsible for their implementation and
achievement is diminished because they feel they have not been able to influence budget targets. Such a view is consistent
with McGregor’s Theory Y perspective, which holds that managers naturally seek responsibility and do not need to be tightly
controlled. According to this view, managers respond well to participation in the budget-setting process, since being able to
influence the budget targets for which they will be responsible encourages their acceptance. A participative approach to
budget-setting is also referred to as a ‘bottom-up’ approach.
In practice, many organisations adopt a budget-setting process that contains elements of both approaches, with senior
management providing strategic leadership of the budget-setting process and other management tiers providing input in terms
of identifying what is practical and offering detailed knowledge of their area of the organisation.

3 Johan, a public limited company, operates in the telecommunications industry. The industry is capital intensive with

heavy investment in licences and network infrastructure. Competition in the sector is fierce and technological

advances are a characteristic of the industry. Johan has responded to these factors by offering incentives to customers

and, in an attempt to acquire and retain them, Johan purchased a telecom licence on 1 December 2006 for

$120 million. The licence has a term of six years and cannot be used until the network assets and infrastructure are

ready for use. The related network assets and infrastructure became ready for use on 1 December 2007. Johan could

not operate in the country without the licence and is not permitted to sell the licence. Johan expects its subscriber

base to grow over the period of the licence but is disappointed with its market share for the year to 30 November

2008. The licence agreement does not deal with the renewal of the licence but there is an expectation that the

regulator will grant a single renewal for the same period of time as long as certain criteria regarding network build

quality and service quality are met. Johan has no experience of the charge that will be made by the regulator for the

renewal but other licences have been renewed at a nominal cost. The licence is currently stated at its original cost of

$120 million in the statement of financial position under non-current assets.

Johan is considering extending its network and has carried out a feasibility study during the year to 30 November

2008. The design and planning department of Johan identified five possible geographical areas for the extension of

its network. The internal costs of this study were $150,000 and the external costs were $100,000 during the year

to 30 November 2008. Following the feasibility study, Johan chose a geographical area where it was going to install

a base station for the telephone network. The location of the base station was dependent upon getting planning

permission. A further independent study has been carried out by third party consultants in an attempt to provide a

preferred location in the area, as there is a need for the optimal operation of the network in terms of signal quality

and coverage. Johan proposes to build a base station on the recommended site on which planning permission has

been obtained. The third party consultants have charged $50,000 for the study. Additionally Johan has paid

$300,000 as a single payment together with $60,000 a month to the government of the region for access to the land

upon which the base station will be situated. The contract with the government is for a period of 12 years and

commenced on 1 November 2008. There is no right of renewal of the contract and legal title to the land remains with

the government.

Johan purchases telephone handsets from a manufacturer for $200 each, and sells the handsets direct to customers

for $150 if they purchase call credit (call card) in advance on what is called a prepaid phone. The costs of selling the

handset are estimated at $1 per set. The customers using a prepaid phone pay $21 for each call card at the purchase

date. Call cards expire six months from the date of first sale. There is an average unused call credit of $3 per card

after six months and the card is activated when sold.

Johan also sells handsets to dealers for $150 and invoices the dealers for those handsets. The dealer can return the

handset up to a service contract being signed by a customer. When the customer signs a service contract, the

customer receives the handset free of charge. Johan allows the dealer a commission of $280 on the connection of a

customer and the transaction with the dealer is settled net by a payment of $130 by Johan to the dealer being the

cost of the handset to the dealer ($150) deducted from the commission ($280). The handset cannot be sold

separately by the dealer and the service contract lasts for a 12 month period. Dealers do not sell prepaid phones, and

Johan receives monthly revenue from the service contract.

The chief operating officer, a non-accountant, has asked for an explanation of the accounting principles and practices

which should be used to account for the above events.

Required:

Discuss the principles and practices which should be used in the financial year to 30 November 2008 to account

for:

(a) the licences; (8 marks)

正确答案：
Licences
An intangible asset meets the identifiability criterion when it is separable or it arises from contractual or other legal rights (IAS38
‘Intangible Assets’). Additionally intangible assets are recognised where it is probable that the future economic benefits attributable
to the asset will flow to the entity and the asset’s cost can be reliably measured. Where intangible assets are acquired separately,
the asset’s cost or fair value reflects the estimations of the future economic benefits that are expected to flow to the entity. The
licence will, therefore, meet the above criteria for recognition as an intangible asset at cost. Subsequent to initial recognition,
IAS38 permits an entity to adopt the cost or revaluation model as its accounting policy. The revaluation model can only be adopted
if intangible assets are traded in an active market. As the licence cannot be sold, the revaluation model cannot be used.
The cost model requires intangible assets to be carried at cost less amortisation and impairment losses (IAS38, para 74).
Amortisation is the systematic allocation of the depreciable amount of an intangible asset over its useful life. The depreciable
amount is the asset’s cost less its residual value. The licence will have no residual value. The depreciable amount should be
allocated on a systematic basis over its useful life. The method of amortisation should reflect the pattern in which the asset’s
economic benefits are expected to be consumed. If that pattern cannot be determined reliably, the straight line method of
amortisation must be used. The licence does not suffer wear and tear from usage, that is the number of customers using the
service. The economic benefits of the licence relate to Johan’s ability to benefit from the use of the licence. The economic benefits
relates to the passage of time and the useful life of the licence is now shorter. Therefore, the asset depletes on a time basis and
the straight line basis is appropriate. The licence should be amortised from the date that the network is available for use; that is
from 1 December 2007. An impairment review should have been undertaken at 30 November 2007 when the licence was not
being amortised. Although the licence is capable of being used on the date it was purchased, it cannot be used until the associated
network assets and infrastructure are available for use. Johan expects the regulator to renew the licence at the end of the initial
term and thus consideration should be given to amortising the licence over the two licence periods, i.e. a period of 11 years (five
years and six years) as the licence could be renewed at a nominal cost. However, Johan has no real experience of renewing licences
and cannot reliably determine what amounts, if any, would be payable to the regulator. Therefore, the licence should be amortised
over a five year period, that is $24 million per annum.
There are indications that the value of the licence may be impaired. The market share for the year to 30 November 2008 is
disappointing and competition is fierce in the sector, and retention of customers difficult. Therefore, an impairment test should be
undertaken. Johan should classify the licence and network assets as a single cash generating unit (CGU) for impairment purposes.
The licence cannot generate revenue in its own right and the smallest group of assets that generates independent revenue will be
the licence and network assets. The impairment indicators point to the need to test this cash generating unit for impairment.

2 (a) Discuss the nature of the financial objectives that may be set in a not-for-profit organisation such as a charity

or a hospital. (8 marks)

正确答案：

2 (a) In the case of a not-for-profit (NFP) organisation, the limit on the services that can be provided is the amount of funds that
are available in a given period. A key financial objective for an NFP organisation such as a charity is therefore to raise as
much funds as possible. The fund-raising efforts of a charity may be directed towards the public or to grant-making bodies.
In addition, a charity may have income from investments made from surplus funds from previous periods. In any period,
however, a charity is likely to know from previous experience the amount and timing of the funds available for use. The same
is true for an NFP organisation funded by the government, such as a hospital, since such an organisation will operate under
budget constraints or cash limits. Whether funded by the government or not, NFP organisations will therefore have the
financial objective of keeping spending within budget, and budgets will play an important role in controlling spending and in
specifying the level of services or programmes it is planned to provide.
Since the amount of funding available is limited, NFP organisations will seek to generate the maximum benefit from available
funds. They will obtain resources for use by the organisation as economically as possible: they will employ these resources
efficiently, minimising waste and cutting back on any activities that do not assist in achieving the organisation’s non-financial
objectives; and they will ensure that their operations are directed as effectively as possible towards meeting their objectives.
The goals of economy, efficiency and effectiveness are collectively referred to as value for money (VFM). Economy is
concerned with minimising the input costs for a given level of output. Efficiency is concerned with maximising the outputs
obtained from a given level of input resources, i.e. with the process of transforming economic resources into desires services.
Effectiveness is concerned with the extent to which non-financial organisational goals are achieved.
Measuring the achievement of the financial objective of VFM is difficult because the non-financial goals of NFP organisations
are not quantifiable and so not directly measurable. However, current performance can be compared to historic performance
to ascertain the extent to which positive change has occurred. The availability of the healthcare provided by a hospital, for
example, can be measured by the time that patients have to wait for treatment or for an operation, and waiting times can be
compared year on year to determine the extent to which improvements have been achieved or publicised targets have been
met.

Lacking a profit motive, NFP organisations will have financial objectives that relate to the effective use of resources, such as
achieving a target return on capital employed. In an organisation funded by the government from finance raised through
taxation or public sector borrowing, this financial objective will be centrally imposed.

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