关于2020年6月ACCA考试取消的消息你知道吗？

发布时间：2020-03-18

随着ACCA考试时间的逼近，许多小伙到51题库考试学习网来咨询2020年6月ACCA考试的具体安排，接下来51题库考试学习网会为你们分享考试的相关资讯。

1. 由于疫情影响，ACCA官方已经在之前取消了2020年3月的考试安排，导致很多报考ACCAer的同学们现在一边在家里自学或者复习，一边在担心6月考试是不是也会因此而取消。以下是ACCA官方关于2020年6月ACCA考试的公告：

ACCA是一个全球性的专业组织，我们按照相关政府和机构针对COVID-19的防控建议，取消了部分地区2020年3月考季的考试，并在可以安排考试的地区照常进行了考试。   

对于2020年6月考季的安排，目前我们还是按考试可以照常进行的计划紧锣密鼓地准备着。我们将在可以开展考试的地区进行考试、并取消不能开展考试地区的6月份考试。   

我们正竭尽全力地让学员可以更详实地了解我们的计划。如果考试被取消，我们也将会安排考试费用的退还。   

我们始终将学员的安全作为首要考虑因素，并会不断地更新最新的进展，让我们的学员和合作伙伴可以尽早知晓。

三、报考规则

1.申请参加ACCA考试者，必须首先注册成为ACCA学员。

2.学员必须按考试大纲设置的先后次序报考，即应用知识模块，应用技能模块，战略专业模块。同一个模块里的课程可以选择任意顺序报考。但ACCA建议在同一个模块中也按照课程顺序报考。

3.基础阶段的应用知识模块考试时间为两小时，基础阶段的应用技能模块和战略专业阶段的所有课程考试时间为三小时，及格成绩为50分(百分制)。从2016年起，ACCA实行4个考季，即学员可选择在3、6、9、12月考季在当地考点进行考试。学员每年最多可报考8门不相同的科目。

请注意：中国大陆地区自2018年3月考季开始将取消PM-FM的笔试。

4.基础阶段9门考试不设时限；专业阶段考试年限为7年，从通过第一门战略专业阶段考试之日算起。

5.考试的报名时间不同，考试资费标准就不同（该优惠政策仅限网上报名）。较早报名考试，费用会相对较少。报考时间分为提前报名时段，常规报名时段和后期报名时段。

今天的分享到这里就结束了，以上是51题库考试学习网为考生分享的2020年6月ACCA考试的相关内容，小伙伴们了解清楚了吗？还有疑问的小伙伴欢迎咨询51题库考试学习网。

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) ‘Strategic positioning’ is about the way that a company as a whole is placed in its environment and concerns its

‘fit’ with the factors in its environment.

With reference to the case as appropriate, explain how a code of ethics can be used as part of a company’s

overall strategic positioning. (7 marks)

正确答案：
(b) Code of ethics and strategic positioning
Strategic positioning is about the way that a whole company is placed in its environment as opposed to the operational level,
which considers the individual parts of the organisation.
Ethical reputation and practice can be a key part of environmental ‘fit’, along with other strategic issues such as generic
strategy, quality and product range.
The ‘fit’ enables the company to more fully meet the expectations, needs and demands of its relevant stakeholders – in this
case, European customers.
The ‘quality’ of the strategic ‘fit’ is one of the major determinants of business performance and so is vital to the success of
the business.
HPC has carefully manoeuvred itself to have the strategic position of being the highest ethical performer locally and has won
orders on that basis.
It sees its strategic position as being the ethical ‘benchmark’ in its industry locally and protects this position against its parent
company seeking to impose a new code of ethics.
The ethical principles are highly internalised in Mr Hogg and in the company generally, which is essential for effective strategic
implementation.

2 (a) Define the following terms:

(i) Forensic Accounting;

(ii) Forensic Investigation;

(iii) Forensic Auditing. (6 marks)

正确答案：
2 Crocus Co
(a) (i) Forensic accounting utilises accounting, auditing, and investigative skills to conduct an examination into a company’s
financial statements. The aim of forensic accounting is to provide an accounting analysis that is potentially suitable for
use in court. Forensic accounting is an umbrella term encompassing both forensic investigations and forensic audits. It
includes the audit of financial information to prove or disprove a fraud, the interview process used during an
investigation, and the act of serving as an expert witness.
Tutorial note: Forensic accounting can be used in a very wide range of situations, e.g. settling monetary disputes in
relation to a business closure, marriage break up, insurance claim, etc. Credit will be awarded for any reasonable
examples provided.
(ii) A forensic investigation is a process whereby a forensic accountant carries out procedures to gather evidence, which
could ultimately be used in legal proceedings or to settle disputes. This could include, for example, an investigation into
money laundering. A forensic investigation involves many stages (similar to an audit), including planning, evidence
gathering, quality control reviews, and finally results in the production of a report.
(iii) Forensic auditing is the specific use of audit procedures within a forensic investigation to find facts and gather evidence,
usually focused on the quantification of a financial loss. This could include, for example, the use of analytical
procedures, and substantive procedures to determine the amount of an insurance claim.

2 Ice-Time Ltd (ITL) manufactures a range of sports equipment used in a variety of winter-sports in Snowland.

Development engineers within ITL have recently developed a prototype of a small engine-propelled bobsleigh named

the ‘Snowballer’, which has been designed for use by young children. The directors of ITL recently spent ￡200,000

on market research, the findings of which led them to believe that a market exists for the Snowballer.

The marketing director has suggested that ITL should use the ‘Olympic’ brand in order to market the Snowballer.

The finance director of ITL has gathered relevant information and prepared the following evaluation relating to the

proposed manufacture and sale of the Snowballer.

(1) Sales are expected to be 3,200 units per annum at a selling price of ￡2,500 per unit.

(2) Variable material, labour, and overhead costs are estimated at ￡1,490 per unit.

(3) In addition, a royalty of ￡150 per unit would be payable to Olympic plc, for the use of their brand name.

(4) Fixed overheads are estimated at ￡900,000 per annum. These overheads cannot be avoided until the end of the

year in which the Snowballer is withdrawn from the market.

(5) An initial investment of ￡5 million would be required. A government grant equal to 50% of the initial investment

would be received on the date the investment is made. However, because the Snowballer would be classified as

a luxury good, no tax allowances would be available on this initial investment. The estimated life cycle of the

Snowballer is six years.

(6) Corporation tax at the rate of 30% per annum is payable in the year in which profit occurs.

(7) All cash flows are stated in current prices and, with the exception of the initial investment and the government

grant, will occur at the end of each year.

(8) The nominal cost of capital is 15·44%. Annual inflation during the period is expected to amount to 4%.

Required:

(a) Calculate the net present value (NPV) of the Snowballer proposal and recommend whether it should be

undertaken by the directors of ITL. (4 marks)

正确答案：

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