参加ACCA机考可以提前交卷吗？了解一下！

发布时间：2020-03-15

有同学在网上问，ACCA机考可以提前交卷吗？关于这个问题，51题库考试学习网带领大家一起来了解一下。

ACCA考试迟到及提早交卷规定：

根据官方规定，在开考后1小时内到达的迟到考生可以入场，但不能补偿考试时间。开考1小时以后到达的考生不能入场。考试开始后不可以提前结束考试离场。

ACCA分季机考考生注意事项

考生请尽量提前1小时到达考场，以保证充足的时间完成签到。到达后请听从监考的指示尽快前往考场进行签到，不要在候考区域逗留过久。

1. 考生入场时请出示： 身份证件、准考证及计算器。

2. 考试规则： 考生在到达考场并进行签到后，如因特殊原因需要离场，请主动联系监考人员，请勿擅自离开。

可接受的证件类型包括有效期内的护照、驾照和身份证。过期证件、学生证等非国家官方发布的证件不属于有效证件。

请勿携带贵重物品前往考场。

入场前请提前将手机及其他电子产品关闭，包括闹钟及任何提示音，并放在指定区域，请勿随身携带。如考试期间发现随身携带有手机及其他智能电子产品，将被视为违规行为。

任何书籍、笔记、或者其他与考试相关材料都需存放在指定区域，不可带入考试座位。如在考试期间发现随身携带任何此类相关材料，将被视为违规行为。

考试中可以使用不具备编程功能、无线通讯功能和文字存储功能的科学计算器，有其他额外功能的计算器不允许使用，监考人员有权暂时收走不符合要求的计算器。计算器请提前准备好，现场没有备用计算器提供，考试期间也不能互相借用。

入场后请根据监考指示，按照座位上的号码对号入座，并将身份证件和准考证放在桌角，以便监考进行二次核对。

考生入座后切勿随意触碰键盘鼠标等考试物品，以免影响考试正常开始。

考试开始之后，监考会给每位考生发放一张草稿纸，考试结束后会收回。如果考试期间需要更多的草稿纸，请举手向监考申请。请勿在草稿纸以外的区域书写，比如在准考证或者其他纸张上打草稿等。

好了，以上就是关于参加ACCA机考能否提前交卷的相关内容。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。

3 The Chemical Services Group plc (CSG), which operates a divisionalised structure, provides services to industrial and

domestic customers in Swingland, a country whose economic climate is subject to significant variations. There have

been a number of recent changes at board level within CSG and therefore the managing director called a meeting of

the board of directors at which each of four recently appointed directors put forward their view as to what their primary

focus should be. These were as follows:

The research and development director stated that ‘my primary focus is upon ensuring that we continue to develop

the products and services that satisfy the requirements of our existing and potential customers’.

The finance director stated that ‘my primary focus is upon keeping our investors satisfied’.

The human resources director stated that ‘my primary focus is upon ensuring that we take all the steps necessary to

establish and maintain our reputation as a responsible employer’.

The corporate affairs director stated that ‘my primary focus is upon the need to ensure that we are recognised as a

socially responsible organisation’.

Required:

(a) Discuss the criteria that should be considered in deciding upon suitable performance measures in respect of

the primary focus of each of the FOUR directors of CSG providing THREE appropriate quantitative measures

for each primary focus.

Note: your answer may include financial or non-financial quantitative measures. (12 marks)

正确答案：
(a) The primary focus of the research and development director
There is a need to measure the ability of CSG to offer up to date services that are sought after by existing and potential
customers. In this regard it would be relatively easy to determine the number of new products/services introduced in previous
periods. The performance of individual innovations should also be assessed. Also the aggregate expenditure on the
development of new services may indicate how CSG has performed with regard to offering up to date, customer focused
services.
The primary focus of the finance director
CSG could use return on capital employed (ROCE), economic value added (EVA) or residual income (RI) as measures of
financial performance. EVA and RI are both superior to return on capital employed (ROCE) in that each method is more likely
to develop goal congruence in terms of acquisition and disposal decisions. It is vital that any performance measure chosen
is consistent with the NPV rule. The use of RI could prove problematic when managers adopt a short term outlook and use
short term performance measures as decisions may not be consistent with the NPV rule. EVA attempts to avoid the problems
associated with understated asset values that arise in the use of ROCE and RI. Current values should be used as opposed to
historical costs.
The primary focus of the human resources director
CSG could use measures such as the rate of staff turnover, the level of absenteeism, training costs per employee and the
number of applications received for each job vacancy. These measures may provide an indication of the extent to which CSG
can be regarded as a socially responsible employer.
These measures should be compared with those of prior periods and targets. Employee attitude surveys may also be
undertaken on a systematic basis in order to assess matters such as the degree of satisfaction with the payment systems that
are in operation, management style. and working conditions.
The primary focus of the corporate affairs director
CSG could use measures such as the amounts spent on the disposal of waste chemicals, the number of complaints received
from clients and members of the public and the total of contributions made to organisations which seek to meet social
objectives, e.g. charities, schools and hospitals.

(ii) Explain the income tax (IT), national insurance (NIC) and capital gains tax (CGT) implications arising on

the grant to and exercise by an employee of an option to buy shares in an unapproved share option

scheme and on the subsequent sale of these shares. State clearly how these would apply in Henry’s

case. (8 marks)

正确答案：
(ii) Exercising of share options
The share option is not part of an approved scheme, and will not therefore enjoy the benefits of such a scheme. There
are three events with tax consequences – grant, exercise and sale.
Grant. If shares or options over shares are sold or granted at less than market value, an income tax charge can arise on
the difference between the price paid and the market value. [Weight v Salmon]. In addition, if options can be exercised
more than 10 years after the date of the grant, an employment income charge can arise. This is based on the market
value at the date of grant less the grant and exercise priced.
In Henry’s case, the options were issued with an exercise price equal to the then market value, and cannot be exercised
more than 10 years from the grant. No income tax charge therefore arises on grant.
Exercise. On exercise, the individual pays the agreed amount in return for a number of shares in the company. The price
paid is compared with the open market value at that time, and if less, the difference is charged to income tax. National
insurance also applies, and the company has to pay Class 1 NIC. If the company and shareholder agree, the national
insurance can be passed onto the individual, and the liability becomes a deductible expense in calculating the income
tax charge.
In Henry’s case on exercise, the difference between market value (￡14) and the price paid (￡1) per share will be taxed
as income. Therefore, ￡130,000 (10,000 x (￡14 – ￡1)) will be taxed as income. In addition, national insurance will
be chargeable on the company at 12·8% (￡16,640) and on Henry at the rate of 1% (￡1,300).
Sale. The base cost of the shares is taken to be the market value at the time of exercise. On the sale of the shares, any
gain or loss arising falls under the capital gains tax rules, and CGT will be payable on any gain. Business asset taper
relief will be available as the company is an unquoted trading company, but the relief will only run from the time that
the share options are exercised – i.e. from the time when the shares were acquired.
In Henry’s case, the sale of the shares will immediately follow the exercise of the option (6 days later). The sale proceeds
and the market value at the time of exercise are likely to be similar; thus little to no gain is likely to arise.

3 Airtite was set up in 2000 as a low cost airline operating from a number of regional airports in Europe. Using these

less popular airports was a much cheaper alternative to the major city airports and supported Airtite’s low cost service,

modelled on existing low cost competitors. These providers had effectively transformed air travel in Europe and, in so

doing, contributed to an unparalleled expansion in airline travel by both business and leisure passengers. Airtite used

one type of aircraft, tightly controlled staffing levels and costs, relied entirely on online bookings and achieved high

levels of capacity utilisation and punctuality. Its route network had grown each year and included new routes to some

of the 15 countries that had joined the EU in 2004. Airtite’s founder and Chief Executive, John Sykes, was an

aggressive businessman ever willing to challenge governments and competitors wherever they impeded his airline and

looking to generate positive publicity whenever possible.

John is now looking to develop a strategy which will secure Airtite’s growth and development over the next 10 years.

He can see a number of environmental trends emerging which could significantly affect the success or otherwise of

any developed strategy. 2006 had seen fuel costs continue to rise reflecting the continuing uncertainty over global

fuel supplies. Fuel costs currently account for 25% of Airtite’s operating costs. Conversely, the improving efficiency of

aircraft engines and the next generation of larger aircraft are increasing the operating efficiency of newer aircraft and

reducing harmful emissions. Concern with fuel also extends to pollution effects on global warming and climate

change. Co-ordinated global action on aircraft emissions cannot be ruled out, either in the form. of higher taxes on

pollution or limits on the growth in air travel. On the positive side European governments are anxious to continue to

support increased competition in air travel and to encourage low cost operators competing against the over-staffed

and loss-making national flag carriers.

The signals for future passenger demand are also confused. Much of the increased demand for low cost air travel to

date has come from increased leisure travel by families and retired people. However families are predicted to become

smaller and the population increasingly aged. In addition there are concerns over the ability of countries to support

the increasing number of one-parent families with limited incomes and an ageing population dependent on state

pensions. There is a distinct possibility of the retirement age being increased and governments demanding a higher

level of personal contribution towards an individual’s retirement pension. Such a change will have a significant impact

on an individual’s disposable income and with people working longer reduce the numbers able to enjoy leisure travel.

Finally, air travel will continue to reflect global economic activity and associated economic booms and slumps together

with global political instability in the shape of wars, terrorism and natural disasters.

John is uncertain as to how to take account of these conflicting trends in the development of Airtite’s 10-year strategy

and has asked for your advice.

Required:

(a) Using models where appropriate, provide John with an environmental analysis of the conditions affecting the

low cost air travel industry. (12 marks)

正确答案：
(a) Environmental Analysis
Clearly, both the macro-environment and the industry environment facing Airtite are becoming more challenging and scanning
the environment and understanding the relative significance of the challenges is a key step in developing a future strategy to
deal with it. Many models and tools and techniques are available to assess the size of the competitive threats facing Airtite.
One of the earlier scanning models looks to measure whether the environment an organisation faces is becoming more
complex and more dynamic. Evidence from the scenario suggests both are occurring and this means it is becoming
increasingly difficult to predict the future nature of competition from what has happened in the past. Airtite’s future is linked
to an increasingly global environment and many conflicting and contradictory factors require the company to develop a
process through which these factors are considered on a regular and systematic basis.
Johnson and Scholes suggest there are five steps in terms of environmental analysis:
Step 1 Audit of environmental influences
Step 2 Assessment of the nature of the environment
Step 3 Identification of the key environmental forces
Step 4 Identification of competitive position
Step 5 Identification of the principal opportunities and threats
Systematic consideration of each of these steps leads to an understanding of the strategic position of the firm.
A PESTEL analysis is part of the process of environmental appraisal and it is important for John to recognise those parts of
its environment it can influence. All too often firms can regard themselves as ‘victims’ of the chosen environment, failing to
recognise that through their strategic decisions they can profoundly change the competitive environment for their current or
potential competitors. A good PESTEL analysis inevitably links into an informed SWOT analysis. In both instances it is
necessary to isolate the key forces causing environmental change – simply creating a long list of factors may simply convince
you of your inability to change the situation.
Once having decided which are the critical factors, it is then necessary to decide on the likelihood of a particular
environmental change occurring and the significance of its impact on the firm. Matching the competitive capability of the firm
against the attractiveness of the business sector Airtite is operating in will provide an understanding of the firm’s competitive
position and the options open to it. Many other models and tools and techniques are available, including Porter’s five forces,product life cycle analysis and scenario building to generate alternative strategic responses.

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