带你看看2020年6月ACCA考试安排

发布时间：2020-02-27

注意了，关于2020年6月ACCA考试安排有哪些？很多的小伙伴都还不知道，下面就跟着51题库考试学习网一起来看看吧！

根据ACCA官网消息，由于受到疫情的影响，中国地区6月份考季的ACCA考试将从6月份改到7月份进行。

在中国内地，考试将于7月6日开始，为期两周。香港特别行政区，澳门特别行政区以及台湾地区考试也将从7月6日开始进行，为期一周。具体的安排细节ACCA将在6月8日之前公布。

如果ACCA考试的时间安排不适合自己，考生可以发送至邮件申请取消考试，ACCA将退还考试费用至您的MyACCA账户，这样您可以报考9月份的考试。

注意：常规报考的窗口期将会延长到英国时间5月4日午夜，这也是晚报考的截止日期。在5月4日之前，还未报考7月份考试的学生可以按常规报考价格继续报考7月份的考试。请留意，如果您需要对现有的报名进行修改，则需要在4月27日之前完成。

关于本次考试的其他问题：

1. 我已在上述地区之一报考参加6月份的考试。我将会被自动转到7月份的考试，还是我必须自己手动更改?

如果您已经报考了6月份的考试，在中国内地、香港特别行政区、澳门特别行政区或台湾地区，ACCA会通过后台将您的6月份考试直接转到7月份，学员自己不需要做任何操作。ACCA需要一些时间做出调整和安排，也感谢您的耐心和理解。

2. 我想参加7月份的考试，但是Exam Planner还是显示6月份的。我需要等到系统更新这个吗?

不需要。您可以在以上列出的地区之一报考6月份的考试，而您的报名后续将转到7月份的考试。请留意，您7月考试的确切日期和时间将不能在报考过程结束时确认，这些细节将在6月8日之前确认并通知您。

3. 我想推迟到9月份才参加考试，不想参加7月份的考试。我可以更改报名吗?

您可以在标准报考截止日期在Exam Planner上取消您的考试报名，然后重新报考下一考季的考试。如果您在4月27日之后需要取消考试，请通过邮件联系我们。我们将退还考试费用至您的MyACCA账户，这样您可以报考9月份的考试。

4. 我会在被安排在报考6月份考试的同一个城市参加考试吗?

我们仍在落实这个新考季的一些细节，当这些细节都最终确认时，我们将更新给所有考生。我们将在6月8日前发送最终考试安排给所有考生。

5. 7月份考试的新时间表是怎样的?

我们仍在研究这个新考季的一些细节，当这些细节都最终确认时，我们将更新给所有考生。我们将在6月8日前发送最终考试安排给所有考生。

以上就是关于考试的全部内容了，如果想要了解更多关于考试的信息，大家可以关注51题库考试学习网哦！

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) Prepare a consolidated statement of financial position of the Ribby Group at 31 May 2008 in accordance

with International Financial Reporting Standards. (35 marks)

正确答案：

The following information is available for a manufacturing company which produces multiple products:

(i) The product mix ratio

(ii) Contribution to sales ratio for each product

(iii) General fixed costs

(iv) Method of apportioning general fixed costs

Which of the above are required in order to calculate the break-even sales revenue for the company?

A.All of the above

B.(i), (ii) and (iii) only

C.(i), (iii) and (iv) only

D.(ii) and (iii) only

正确答案：B

The method of apportioning general fixed costs is not required to calculate the break-even sales revenue.

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.

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