全国考生:2020年ACCA国际会计师几月份考试?

发布时间:2020-01-09


你是否因为自己错过201912月份的ACCA考试的报名时间而懊恼呢?自己呕心沥血准备几个月的考试就因为没有及时报名而前功尽弃了?那么,51题库考试学习网想告诉大家:好消息来啦!2020ACCA国家会计师考试报名时间新鲜出炉啦~最近的一次考试就在两个月之后哟,有参加的同学可以开始备考啦!具体的时间如下所示:

首先是报名的时间节点,目前20203月份ACCA考试提前报名的时间已于20191111日结束了,而常规报名时间仍在继续,持续时间到2020127日,没有报名的同学赶紧去报名呀~不要到时候又遇到错过时间的尴尬局面:

以上是2020年ACCA四个考季的报名时间,有想报名的同学要随时关注时间哟~

了解完了报名时间,那么考试的具体时间又是什么时候呢?别担心,51题库考试学习网会为大家奉上2020年一整年的ACCA考试时间:


以上就是2020ACCA考试的报名时间和考试时间的具体情况,51题库考试学习网提醒大家,在备考的同时千万不要忘记这些重要的时间节点哟~错过任何一个对大家来说都是一大损失。建议大家将自己考试的时间记录在一个明显且自己能够天天看到的位置,以免忘记。最后,大家还是需要根据自己实际的学习情况来报考,祝大家考试顺利通过~


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。

5 Your manager has heard of Maslow’s hierarchy of needs theory and how it has some relevance to motivational techniques.

Required:

(a) Explain Maslow’s hierarchy of needs theory. (10 marks)

正确答案:

5 The way in which managers’ duties are undertaken can significantly influence the satisfaction that employees derive from their work. Abraham Maslow suggested that individuals have a hierarchy of personal needs which are identifiable, universally applicable and can be satisfied in the workplace. Understanding this concept provides guidance to management as to the appropriateness of
motivational techniques.
(a) Maslow’s theory of motivation is a content theory. Its basic idea is that each individual has a set of needs which have to be
satisfied in a set order of priority.
Maslow suggested that individuals have five needs:
Self-actualisation
(or self fulfilment)
Esteem needs
(or ego)
Social needs
Safety needs
Physiological needs
These needs are arranged in a hierarchy of importance and movement is upwards, from physiological needs to selfactualisation.Any individual will always want more; each need must be satisfied before the next is sought. However – andcritically so far as motivation in the workplace is concerned – a satisfied need is no longer a motivator.
The theory is usually presented in the shape of a triangle, with physiological needs at its base and self-actualisation at itsapex. The triangle shape has a clear significance. As an individual moves up toward the apex, the needs thin out, that isphysiological needs are far greater than self-actualisation needs. For many individuals, reaching social needs is often thehighest need to be satisfied. The theory is sometimes presented as a staircase; again with self-actualisation at the top. Thissecond diagrammatic form. reflects the application of the theory to more modern situations, where it can reasonably beassumed that those within the organisation have already achieved physiological and safety needs. For such individuals, socialand esteem needs may well be greater.
Physiological needs are the basic survival needs which, although part of the theory, probably have less relevance today. Theseneeds are usually seen as food, shelter (which is sometimes noted as a safety need), warmth and clothing.
Safety needs are the desire for security, order, certainty and predictability in life and freedom from threat. The above two so-called ‘lower order needs’ dominate until satisfied.
Social needs are the gregarious needs of mankind, the need for friendship, relationships and affection. This is often seen as the desire to be part of a family.
Esteem needs are the desire for recognition and respect, often associated with status, especially in the modern world.
Self-actualisation (self fulfilment) is the ultimate goal. Once this state is achieved the individual has fulfilled personal potential.
However, later work by Maslow has suggested that there are two additional needs; freedom of enquiry (free speech and justice) and knowledge (the need to explore and learn). These additional needs are a further development of social needs and recognise the changing nature of modern life.


(c) Using the information contained in Appendix 1.2, compare the performance of HLP and MAS incorporating

relevant percentage and ratio statistics under the following headings:

(i) Competitiveness; (5 marks)

正确答案:

25 What should the minority interest figure be in the group’s consolidated balance sheet at 31 December 2005?

A $240,000

B $80,000

C $180,000

D $140,000

正确答案:A
20% x (400,000 + 800,000)

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