在广东省，ACCA考试通过了你不这样做你还是不能拿到证书

发布时间：2020-01-08

近些年，随着各式各样的考试风靡全国以来，ACCA证书也是从众多资格证书里脱颖而出，逐渐映入大众的眼帘。了解它的人称之为“金饭碗”，那么有些通过所以ACCA考试全部科目的小伙伴就来咨询51题库考试学习网，成绩通过之后，证书是怎么样领取呢？是等待官方邮寄过来？还是自己去申请领证呢？这些疑问51题库考试学习网会为大家逐一解决，请大家耐心地往下看哟~

首先要恭喜你成为了ACCA准会员了，当你通过14门ACCA考试的那一科开始，你就成为准会员了。但是需要注意的是从准会员并不是会员，想从准会员到ACCA会员，这些事情你必须要做：

1.ACCA每年2月份和8月份会分别公布12月份和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英国总部邮寄的《ACCA会员或准会员申请手册》（一般收到时间是3月初和9月初）。每人必须根据自身的情况，如是否满足ACCA相关工作经验要求，向ACCA英国申请成为会员或准会员。

2.ACCA总部收到学员申请后，不论是申请会员和准会员，都会给学员颁发ACCA准会员证书，以确认学员成功通过所有考试。

3.对于申请会员的学员，要求如实填写会员申请手册，并总结平时记录的STR（Student Training Record）中的主要工作经历和取得的工作能力，填入申请手册（在递交会员申请表时，可以暂时不提交STR，但是，一旦ACCA英国总部通知需要提交STR，以便了解更详细的信息完成评估，学员需要再补交STR）。ACCA英国总部会对学员所填的工作记录进行评估和并与其监督人联系进行核查，确认无误后，则批准其成为ACCA会员，一般这个过程需要两个月的时间。

4.如果学员在规定的时间内没有收到以上申请手册，可以直接登陆ACCA全球官网下载。

5.对于暂时未满足工作经验的准会员，可以在条件满足的任何时间向ACCA递交ACCA会员申请表。

完成了以上所有步骤之后，你就算是成功申请ACCA会员了，只需要等待官方发送证书即可。

都说，阳光总在风雨后，当你拿到通过自己努力获得的证书时，那份喜悦肯定是独一无二的，那一刻你也明白了自己的努力是值得的；所以，为了那一天的到来，各位ACCAer们加油复习，早日完成目标~

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) Explain why Oliver might legitimately feel he has a grievance against his manager and identify which aspects

of the formal disciplinary procedure David Morgan did not follow or allow in this case. (9 marks)

正确答案：
Part (b):
Oliver may feel he has a grievance as a consequence of treatment which he perceives as unfair. Proper disciplinary procedures are
essential for harmonious relationships between management and all staff. Oliver may feel that he has been singled out and that
David Morgan does not understand the need for equity in invoking disciplinary procedures.
David Morgan did not follow this procedure. No informal talk took place which might have resolved the problem, preferring to
deliver an oral warning, then moving to a written warning and dismissal. Oliver was not represented and his dismissal is likely to
lead to dissatisfaction with Oliver’s peers.
Oliver must now invoke the correct grievance procedure.

(b) Distinguish between strategic and operational risks, and explain why the secrecy option would be a source

of strategic risk. (10 marks)

正确答案：
(b) Strategic and operational risks
Strategic risks
These arise from the overall strategic positioning of the company in its environment. Some strategic positions give rise to
greater risk exposures than others. Because strategic issues typically affect the whole of an organisation and not just one or
more of its parts, strategic risks can potentially concern very high stakes – they can have very high hazards and high returns.
Because of this, they are managed at board level in an organisation and form. a key part of strategic management.
Operational risks
Operational risks refer to potential losses arising from the normal business operations. Accordingly, they affect the day-to-day
running of operations and business systems in contrast to strategic risks that arise from the organisation’s strategic positioning.
Operational risks are managed at risk management level (not necessarily board level) and can be managed and mitigated by
internal control systems.
The secrecy option would be a strategic risk for the following reasons.
It would radically change the environment that SHC is in by reducing competition. This would radically change SHC’s strategic
fit with its competitive environment. In particular, it would change its ‘five forces’ positioning which would change its risk
profile.
It would involve the largest investment programme in the company’s history with new debt substantially changing the
company’s financial structure and making it more vulnerable to short term liquidity problems and monetary pressure (interest
rates).
It would change the way that stakeholders view SHC, for better or worse. It is a ‘crisis issue’, certain to polarise opinion either
way.
It will change the economics of the industry thereby radically affecting future cost, revenue and profit forecasts.
There may be retaliatory behaviour by SHC’s close competitor on 25% of the market.
[Tutorial note: similar reasons if relevant and well argued will attract marks]

PV Co is evaluating an investment proposal to manufacture Product W33, which has performed well in test marketing trials conducted recently by the company’s research and development division. The following information relating to this investment proposal has now been prepared.

Initial investment $2 million

Selling price (current price terms) $20 per unit

Expected selling price inflation 3% per year

Variable operating costs (current price terms) $8 per unit

Fixed operating costs (current price terms) $170,000 per year

Expected operating cost inflation 4% per year

The research and development division has prepared the following demand forecast as a result of its test marketing trials. The forecast reflects expected technological change and its effect on the anticipated life-cycle of Product W33.

It is expected that all units of Product W33 produced will be sold, in line with the company’s policy of keeping no inventory of finished goods. No terminal value or machinery scrap value is expected at the end of four years, when production of Product W33 is planned to end. For investment appraisal purposes, PV Co uses a nominal (money) discount rate of 10% per year and a target return on capital employed of 30% per year. Ignore taxation.

Required:

(a) Identify and explain the key stages in the capital investment decision-making process, and the role of

investment appraisal in this process. (7 marks)

(b) Calculate the following values for the investment proposal:

(i) net present value;

(ii) internal rate of return;

(iii) return on capital employed (accounting rate of return) based on average investment; and

(iv) discounted payback period. (13 marks)

(c) Discuss your findings in each section of (b) above and advise whether the investment proposal is financially acceptable. (5 marks)

正确答案：
(a)Thekeystagesinthecapitalinvestmentdecision-makingprocessareidentifyinginvestmentopportunities,screeninginvestmentproposals,analysingandevaluatinginvestmentproposals,approvinginvestmentproposals,andimplementing,monitoringandreviewinginvestments.IdentifyinginvestmentopportunitiesInvestmentopportunitiesorproposalscouldarisefromanalysisofstrategicchoices,analysisofthebusinessenvironment,researchanddevelopment,orlegalrequirements.Thekeyrequirementisthatinvestmentproposalsshouldsupporttheachievementoforganisationalobjectives.ScreeninginvestmentproposalsIntherealworld,capitalmarketsareimperfect,soitisusualforcompaniestoberestrictedintheamountoffinanceavailableforcapitalinvestment.Companiesthereforeneedtochoosebetweencompetinginvestmentproposalsandselectthosewiththebeststrategicfitandthemostappropriateuseofeconomicresources.AnalysingandevaluatinginvestmentproposalsCandidateinvestmentproposalsneedtobeanalysedindepthandevaluatedtodeterminewhichofferthemostattractiveopportunitiestoachieveorganisationalobjectives,forexampletoincreaseshareholderwealth.Thisisthestagewhereinvestmentappraisalplaysakeyrole,indicatingforexamplewhichinvestmentproposalshavethehighestnetpresentvalue.ApprovinginvestmentproposalsThemostsuitableinvestmentproposalsarepassedtotherelevantlevelofauthorityforconsiderationandapproval.Verylargeproposalsmayrequireapprovalbytheboardofdirectors,whilesmallerproposalsmaybeapprovedatdivisionallevel,andsoon.Onceapprovalhasbeengiven,implementationcanbegin.Implementing,monitoringandreviewinginvestmentsThetimerequiredtoimplementtheinvestmentproposalorprojectwilldependonitssizeandcomplexity,andislikelytobeseveralmonths.Followingimplementation,theinvestmentprojectmustbemonitoredtoensurethattheexpectedresultsarebeingachievedandtheperformanceisasexpected.Thewholeoftheinvestmentdecision-makingprocessshouldalsobereviewedinordertofacilitateorganisationallearningandtoimprovefutureinvestmentdecisions.

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