速看！怎么修改ACCA官网上的注册信息？

发布时间：2020-03-20

51题库考试学习网今天想和小伙伴们分享怎么修改ACCA官网上的注册信息，想要了解的小伙伴快跟随51题库考试学习网的脚步一起来看看吧！

注册ACCA账号后，修改自己的账户信息的操作方法为：

1、ACCA学员登录ACCA全球官方网站。

2、在MY ACCA里面。

3、将个人信息更改后保存即可。

51题库考试学习网还给大家带来了ACCA考试主要注册流程：

1、准备注册所需材料。

（1）在校学生所需准备的注册材料：

中英文在校证明(原件必须为彩色扫描件)，中英文成绩单(均需为加盖所在学校或学校教务部门公章的彩色扫描件)，中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖所在学校或学校教务部门公章的彩色扫描件)，2寸彩色护照用证件照一张，用于支付注册费用的国际双币信用卡或国际汇票。

（2）非在校学生所需准备的注册资料(符合学历要求)：

中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章的彩色扫描件)，中英文学历证明(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章的彩色扫描件，需提供中英文成绩单、国外学历均需提供成绩单)，2寸彩色护照用证件照一张，用于支付注册费用的国际双币信用卡或国际汇票。

（3）非在校学生所需准备的注册资料(不符合学历要求-FIA形式)：

中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖翻译公司翻译专用章或者学校教务部门公章的彩色扫描件)，2寸彩色护照用证件照一张，用于支付注册费用的国际双币信用卡或国际汇票。

2、在全球官方网站进行注册：在线上传注册资料扫描文件，采用纸质材料将注册资料递交ACCA代表处。

3、支付注册费用。采用在线上传资料方式的必须在线支付。

4、查询注册进度：线上完成全部注册的约2周，纸质注册约6周。

好了，又到了要和大家说再见的时刻了，想了解更多ACCA考试相关信息请关注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。

(c) Comment on the matters to be considered in seeking to determine the extent of Indigo Co’s financial loss

resulting from the alleged fraud. (6 marks)

正确答案：
(c) Extent of alleged fraud – Matters to be considered
■ Details reported to police: The managing director may have made some estimate of the possible extent of the fraud in
reporting the chief accountant’s disappearance to the police.
■ The minimum loss (assuming no insurance) would be sales for the three days before he left. If not known (e.g. because
the only record of them was in the cash book) a simple estimate might be 3/20 × total recorded revenue for a typical
month.
■ The pattern of cash bankings extracted from bank statements: A falling trend starting during the year might mark the
time from which the chief accountant began to misappropriate cash.
■ Whether other managers have voiced their suspicions, if any, on the chief accountant’s behaviour. For example, if there
was any marked change in his lifestyle. (what he appeared to spend his money on, the hours he worked, etc).
■ The prior year auditor’s report was unmodified. If this was appropriate the chief accountant’s alleged fraudulent activities
may have only started in the current year.
■ The amount of fidelity insurance cover (i.e. against employees handling cash) that Indigo has taken out to meet any
claim for fraud.
■ The likelihood, if any, of recovering misappropriated amounts. For example, if the chief accountant has assets (e.g. a
house) that can be used to settle Indigo’s claims against him in the event that he is caught/successfully prosecuted.

15 A trader who fixes her prices by adding 50% to cost actually achieved a mark-up of 45%.

Which of the following factors could account for the shortfall?

1 Sales were lower than expected.

2 The opening inventories had been overstated.

3 The closing inventories of the business were higher than the opening inventories.

4 Goods taken from inventories by the proprietor were recorded by debiting drawings and crediting purchases with

the cost of the goods.

A All four factors

B 1, 2 and 4 only

C 2 only

D 3 and 4 only

正确答案：C

(ii) Briefly discuss TWO factors which could reduce the rate of return earned by the investment as per the

results in part (a). (4 marks)

正确答案：
(ii) Two factors which might reduce the return earned by the investment are as follows:
(i) Poor product quality
The very nature of the product requires that it is of the highest quality i.e. the cakes are made for human
consumption. Bad publicity via a ‘product recall’ could potentially have a catastrophic effect on the total sales to
Superstores plc over the eighteen month period.
(ii) The popularity of the Mighty Ben character
There is always the risk that the popularity of the character upon which the product is based will diminish with a
resultant impact on sales volumes achieved. In this regard it would be advisable to attempt to negotiate with
Superstores plc in order to minimise potential future losses.

8 Which of the following statements about accounting concepts and conventions are correct?

(1) The money measurement concept requires all assets and liabilities to be accounted for at historical cost.

(2) The substance over form. convention means that the economic substance of a transaction should be reflected in

the financial statements, not necessarily its legal form.

(3) The realisation concept means that profits or gains cannot normally be recognised in the income statement until

realised.

(4) The application of the prudence concept means that assets must be understated and liabilities must be overstated

in preparing financial statements.

A 1 and 3

B 2 and 3

C 2 and 4

D 1 and 4.

正确答案：B

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