2020年7月ACCA季考注意事项，就你不知道了！

发布时间：2020-04-18

由于世界各地都受到了疫情的冲击，所以ACCA官方已正式宣布将6月ACCA考试延期至7月进行。现在大家都在积极备考，为帮助大家更好地准备此次考试，下面将为大家分享一下ACCA机考考试中的几大注意事项，大家可以仔细阅读。大家还须注意的是，因为疫情的影响，ACCA考试存在着可变性，我建议大家时刻关注官方公告，如有变动，请最终以官网或准考证等信息为准！

7月ACCA考试注意事项：

请注意最新分季机考时间为：上午场 09:00-12:10，下午场13:30-16:40，晚上场17:30-20:40。

考试前请务必仔细查看准考证上的信息，各科具体考试时间、考试场次及地点请以准考证为准！如报名情况发生改变，请打印最新的准考证并以此为准。请务必携带准考证及带有照片的官方有效身份证件，准时参加考试。

请仔细留意下方的ACCA分季机考考生注意事项，提前做好考试准备。请考生尽量提前1小时到达考场，以保证充足的时间完成签到。到达后请听从监考的指示尽快前往考场进行签到，不要在候考区域逗留过久。以下为考场须知：

1、考生入场时请出示：身份证件、准考证及计算器。

2、 考试规则：考生在到达考场并进行签到后，如因特殊原因需要离场，请主动联系监考人员，请勿擅自离开。可接受的证件类型包括有效期内的护照、驾照和身份证。过期证件、学生证等非国家官方发布的证件不属于有效证件。请勿携带贵重物品前往考场。入场前请提前将手机及其他电子产品关闭，包括闹钟及任何提示音，并放在指定区域，请勿随身携带。如考试期间发现随身携带有手机及其他智能电子产品，将被视为违规行为。任何书籍、笔记、或者其他与考试相关材料都需存放在指定区域，不可带入考试座位。如在考试期间发现随身携带任何此类相关材料，将被视为违规行为。考试中可以使用不具备编程功能、无线通讯功能和文字存储功能的科学计算器，有其他额外功能的计算器不允许使用，监考人员有权暂时收走不符合要求的计算器。计算器请提前准备好，现场没有备用计算器提供，考试期间也不能互相借用。入场后请根据监考指示，按照座位上的号码对号入座，并将身份证件和准考证放在桌角，以便监考进行二次核对。考生入座后切勿随意触碰键盘鼠标等考试物品，以免影响考试正常开始。考试开始之后，监考会给每位考生发放一张草稿纸，考试结束后会收回。如果考试期间需要更多的草稿纸，请举手向监考申请。请勿在草稿纸以外的区域书写，比如在准考证或者其他纸张上打草稿等。

3、 迟到及提早交卷规定：开考后1小时内到达的迟到考生可以入场，但不能补偿考试时间。开考1小时以后到达的考生不能入场。考试开始后不可以提前结束考试离场。

请大家牢记考场须知，遵守考场纪律，不要妨碍工作人员的正常工作，避免不必要的麻烦，祝愿大家取得好成绩。更多资讯请关注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。

For this part, assume today’s date is 15 August 2005.

5 (a) Donald is aged 22, single, and about to finish his university education. He has plans to start up a business selling

computer games, and intends to start trading on 1 April 2006, making up accounts to 31 March annually.

He believes that his business will generate cash (equal to taxable profits) of ￡47,500 in the first year. He

originally intended to operate as a sole trader, but he has recently discovered that as an alternative, he could

operate through a company. He has been advised that if this is the case, he can take a maximum gross salary

of ￡42,648 out of the company.

Required:

(i) Advise Donald on the income tax (IT), national insurance (NIC) and corporation tax (CT) liabilities he

will incur for the year ended 31 March 2007 trading under each of the two alternative business

structures (sole trade/company). Your advice should be supported by calculations of disposable income

for both alternatives assuming that in the company case, he draws the maximum salary stated.

(7 marks)

正确答案：

 

(d) Suggest a set of SIX performance measures which the directors of SSH could use in order to assess the

quality of service provided to its clients. (3 marks)

正确答案：
(d) The following performance measures which could be used to assess the quality of service provided to its clients:
– The reliability of staff in keeping to scheduled appointment times with clients
– The responsiveness of staff to client enquiries or requests for assistance
– The quality of communications between SSH and its clients
– The competence of its staff in providing training to its clients
– The access times to staff upon the request of clients
– The availability of staff to meet emergency needs of clients
– The security of the data of its client base.
Notes: (i) Only six performance measures were required
(ii) Other relevant performance measures would be acceptable.

(b) Explain the major benefits of pursuing a policy of internal development. (4 marks)

正确答案：
(b) The major benefits of pursuing a policy of internal development that may accrue to Taliesin Ltd are as follows:
– By confining their activities to its internal environment the company avoids the need to manage the integration of
businesses which is necessitated by an acquisition. Management teams, when considering the acquisition of another
organisation, very often underestimate the costs of integration.
– There is no need for the board of directors of Taliesin Ltd to familiarise itself with different organisational and national
cultures, values etc, thereby avoiding many potential problems.
– The board of directors of Taliesin Ltd is better able to control the activities of the business and the need for more complex
supply chains and strategic alliances with foreign organisations is rendered unnecessary.
– All investments are made at market price whereas if the board of directors was to attempt to grow the business
acquisition then significant outlays would probably be made in respect of purchased goodwill.
– As the organisation develops and expands, staff are provided with development and learning activities that may
precipitate an increase in the level of their commitment to the organisation.

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