全国2020年ACCA国际会计师报名入口及报名流程~

发布时间：2020-01-09

各位“资深”ACCAer们，提醒一下大家，目前正处于2020年3月份ACCA考试的常规报名阶段，没有报名的同学请抓紧时间报名哦~ 什么？作为“资深”ACCAer的你竟然忘记了ACCA报名的流程是什么样的？那么接下来，51题库考试学习网将告诉大家关于ACCA考试报名流程的具体操作步骤，萌新建议收藏哦~

第一步：登录ACCA官方网站：https://www.accaglobal.com/africa/en.html，点击myACCA（在这里温馨提示大家，因为ACCA称之为国际注册会计师，因此报名的流程是全英文的）


第二步：输入你的ACCA账号和密码，点击SIGN in to Myacca


第三步：在左侧导航栏中找到“EXAM ENTRY”，点击进入


第四步：点击 Book your exams now


第五步：点击 Add an exam


第六步（这个步骤相对比较复杂，各位同学们注意哟！）：分别选择地点、时间、报考科目





第七步：在下图红色画圈处点击方框处打钩，之后点击Proceed to Payment支付考试费用


最后一步：有VISA双币卡的同学可以用VISA卡支付，没有VISA卡的同学可以使用支付宝支付（Alipay）


“资深”ACCAer们看完上面的科目报名缴费流程，是不是回忆起来了呀？“新手”ACCAer们是否对报名缴费流程有了一定的了解呢？51题库考试学习网在这里想告诉大家：毕竟报考ACCA考试的费用不算一个小数目，请同学们报考时谨慎考虑，一旦报名的那一刻就一定要坚持下来，学习的路程注定是孤独的，要坚定自己的内心，持之以恒地学习下去，加油，同学们~

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。

(ii) Advise Andrew of the tax implications arising from the disposal of the 7% Government Stock, clearly

identifying the tax year in which any liability will arise and how it will be paid. (3 marks)

正确答案：
(ii) Government stock is an exempt asset for the purposes of capital gains tax, however, as Andrew’s holding has a nominal
value in excess of ￡5,000, a charge to income tax will arise under the accrued income scheme. This charge to income
tax will arise in 2005/06, being the tax year in which the next interest payment following disposal falls due (20 April
2005) and it will relate to the income accrued for the period 21 October 2004 to 14 March 2005 of ￡279 (145/182
x ￡350). As interest on Government Stock is paid gross (unless the holder applies to receive it net), the tax due of ￡112
(￡279 x 40%) will be collected via the self-assessment system and as the interest was an ongoing source of income
will be included within Andrew’s half yearly payments on account payable on 31 January and 31 July 2006.

Glove Co makes high quality, hand-made gloves which it sells for an average of $180 per pair. The standard cost of labour for each pair is $42 and the standard labour time for each pair is three hours. In the last quarter, Glove Co had budgeted production of 12,000 pairs, although actual production was 12,600 pairs in order to meet demand.

37,000 hours were used to complete the work and there was no idle time. The total labour cost for the quarter was $531,930.

At the beginning of the last quarter, the design of the gloves was changed slightly. The new design required workers to sew the company’s logo on to the back of every glove made and the estimated time to do this was 15 minutes for each pair. However, no-one told the accountant responsible for updating standard costs that the standard time per pair of gloves needed to be changed. Similarly, although all workers were given a 2% pay rise at the beginning of the last quarter, the accountant was not told about this either. Consequently, the standard was not updated to reflect these changes.

When overtime is required, workers are paid 25% more than their usual hourly rate.

Required:

(a) Calculate the total labour rate and total labour efficiency variances for the last quarter. (2 marks)

(b) Analyse the above total variances into component parts for planning and operational variances in as much detail as the information allows. (6 marks)

(c) Assess the performance of the production manager for the last quarter. (7 marks)

正确答案：
(a)BasicvariancesLabourratevarianceStandardcostoflabourperhour=$42/3=$14perhour.Labourratevariance=(actualhourspaidxactualrate)–(actualhourspaidxstdrate)Actualhourspaidxactualrate=$531,930.Actualhourspaidxstdrate=37,000x$14=$518,000.Thereforeratevariance=$531,930–$518,000=$13,930ALabourefficiencyvarianceLabourefficiencyvariance=(actualproductioninstdhours–actualhoursworked)xstdrate[(12,600x3)–37,000]x$14=$11,200F(b)PlanningandoperationalvariancesLabourrateplanningvariance(Revisedrate–stdrate)xactualhourspaid=[$14·00–($14·00x1·02)]x37,000=$10,360A.LabourrateoperationalvarianceRevisedratexactualhourspaid=$14·28x37,000=$528,360.Actualcost=$531,930.Variance=$3,570A.Labourefficiencyplanningvariance(Standardhoursforactualproduction–revisedhoursforactualproduction)xstdrateRevisedhoursforeachpairofgloves=3·25hours.[37,800–(12,600x3·25)]x$14=$44,100A.Labourefficiencyoperationalvariance(Revisedhoursforactualproduction–actualhoursforactualproduction)xstdrate(40,950–37,000)x$14=$55,300F.(c)AnalysisofperformanceAtafirstglance,performancelooksmixedbecausethetotallabourratevarianceisadverseandthetotallabourefficiencyvarianceisfavourable.However,theoperationalandplanningvariancesprovidealotmoredetailonhowthesevarianceshaveoccurred.Theproductionmanagershouldonlybeheldaccountableforvarianceswhichhecancontrol.Thismeansthatheshouldonlybeheldaccountablefortheoperationalvariances.Whentheseoperationalvariancesarelookedatitcanbeseenthatthelabourrateoperationalvarianceis$3,570A.Thismeansthattheproductionmanagerdidhavetopayforsomeovertimeinordertomeetdemandbutthemajorityofthetotallabourratevarianceisdrivenbythefailuretoupdatethestandardforthepayrisethatwasappliedatthestartofthelastquarter.Theovertimeratewouldalsohavebeenimpactedbythatpayincrease.Then,whenthelabourefficiencyoperationalvarianceislookedat,itisactually$55,300F.Thisshowsthattheproductionmanagerhasmanagedhisdepartmentwellwithworkerscompletingproductionmorequicklythanwouldhavebeenexpectedwhenthenewdesignchangeistakenintoaccount.Thetotaloperatingvariancesaretherefore$51,730Fandsooverallperformanceisgood.Theadverseplanningvariancesof$10,360and$44,100donotreflectontheperformanceoftheproductionmanagerandcanthereforebeignoredhere.

(b) Coaching. (3 marks)

正确答案：
(b) Coaching involves the trainee being assisted by another, experienced employee. It is a specialised, systematic learning programme based on communication, defined targets and continuous learning. It encourages constructive feedback between the trainee and trainer.

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