带你了解一下7月ACCA考试成绩查询方式！

发布时间：2020-04-24

7月ACCA考试成绩什么时候公布？ACCA分季机考的考试成绩需在考后的40多天后公布。例如2020年7月6日的ACCA考试成绩大约在8月16日公布，以此类推。 那么，ACCA考试成绩有几种查询方式呢？

ACCA成绩查询方式

一、邮寄—关于考试成绩的唯一官方的正式的通知。每次考试的两个半月后由ACCA总部发出，您收到邮件的时间决定于邮局的工作速度。

二、电子邮件(e-mail)—— 您可在myACCA内选择通过email接收考试成绩。

三、在线查看考试成绩—所有在ACCA全球网站上登记的考生都可在线查看自己的考试成绩。

1.进入ACCA官网点击右上角My ACCA进行登录：

2.输入账号、密码登录后进入主页面，点击Exam status&Results：

3.跳转页面后选择View your status report：

4.进入之后，就可以查询自己所报科目的成绩详情了。

报名注册ACCA条件，具备以下3条中的1条即可：

1、教育部认可的高等院校在校生(本科在校)，顺利完成大一的课程考试，即可报名成为ACCA的正式学员;

2、凡具有教育部承认的大专以上学历，即可报名成为ACCA的正式学员;

3、未符合1、2项报名资格的申请者，可以先申请参加FIA(Foundations in Accountancy)基础财务资格考试。在完成FAB(基础商业会计)、FMA(基础管理会计)、FFA(基础财务会计)3门课程后，可以豁免ACCAF1-F3三门课程的考试，直接进入ACCA技能课程的考试。

ACCA具有系统性的考试体系，在报考条件上奉行宽进严出的准则，对于年满16周岁的中国公民来说，都可以报考。即使是从零基础开始，最终也有机会成为一个具备高端财务技能和职业操守的综合性人才，并胜任跨国集团的各类高级财务岗位。

希望本篇文章能够帮助到你们，如果还遇到其他不能解决的问题，要及时反馈给51题库考试学习网，我们会尽快帮您回答。

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.

(c) Discuss the quality control issues raised by the audit senior’s comments. (3 marks)

正确答案：
(c) Quality control issues raised from the senior’s comments
There are several issues raised, all of which indicate that quality control procedures have not functioned adequately. The
planned audit procedures appear to be inadequate, further tests should have been performed to confirm the completeness,
existence and valuation of the balance.
In last year’s audit, the management representation was accepted as sufficient evidence in relation to the receivable. Possibly
the item was not identified as a related party transaction, or it was not considered to be material enough to warrant further
investigation.
At the planning stage, it is standard procedure to identify key related parties of an entity, and to plan procedures specific to
them. Inadequate planning may lead to a lack of prioritisation of this as an area of relatively high audit risk.
Work on receivables is often carried out by a relatively inexperienced member of the audit team. Audit juniors may not
appreciate the potential breach of IAS 24, or the complexities regarding materiality assessment for this type of transaction.
Insufficient review by the audit manager has been performed on completed working papers, which then failed to spot the
weakness of the management representation as a source of evidence. This year the audit senior has highlighted the matter,
which can now be resolved through additional audit procedures.

2 Chen Products produces four manufactured products: Products 1, 2, 3 and 4. The company’s risk committee recently

met to discuss how the company might respond to a number of problems that have arisen with Product 2. After a

number of incidents in which Product 2 had failed whilst being used by customers, Chen Products had been presented

with compensation claims from customers injured and inconvenienced by the product failure. It was decided that the

risk committee should meet to discuss the options.

When the discussion of Product 2 began, committee chairman Anne Ricardo reminded her colleagues that, apart from

the compensation claims, Product 2 was a highly profitable product.

Chen’s risk management committee comprised four non-executive directors who each had different backgrounds and

areas of expertise. None of them had direct experience of Chen’s industry or products. It was noted that it was

common for them to disagree among themselves as to how risks should be managed and that in some situations,

each member proposed a quite different strategy to manage a given risk. This was the case when they discussed

which risk management strategy to adopt with regard to Product 2.

Required:

(a) Describe the typical roles of a risk management committee. (6 marks)

正确答案：
(a) Typical roles of a risk management committee
The typical roles of a risk management committee are as follows:
To agree and approve the risk management strategy and policies. The design of risk policy will take into account the
environment, the strategic posture towards risk, the product type and a range of other relevant factors.
Receiving and reviewing risk reports from affected departments. Some departments will file regular reports on key risks (such
as liquidity assessments from the accounting department, legal risks from the company secretariat or product risks from the
sales manager).
Monitoring overall exposure and specific risks. If the risk policy places limits on the total risk exposure for a given risk then
this role ensures that limits are adhered to. In the case of certain strategic risks, monitoring could occur on a very frequent
basis whereas for more operational risks, monitoring will more typically occur to coincide with risk management committee
meetings.
Assessing the effectiveness of risk management systems. This involves getting feedback from departments and the internal
audit function on the workings of current management and risk mitigation systems.
Providing general and explicit guidance to the main board on emerging risks and to report on existing risks. This will involve
preparing reports on apparent risks and assessing their probability of being realised and their potential impact if they do.
To work with the audit committee on designing and monitoring internal controls for the management and mitigation of risks.
If the risk committee is part of the executive structure, it will likely have an advisory role in respect of its input into the audit
committee. If it is non-executive, its input may be more directly influential.
[Tutorial note: other roles may be suggested that, if relevant, will be rewarded]

(ii) Any increase or decrease in the group’s budgeted corporation tax liability for the year ending 30 June

2008 due to the restructuring on the assumption that trading losses will be used as efficiently as

possible. (8 marks)

正确答案：

(ii) The budgeted corporation tax liability for the year ending 30 June 2008
Following the proposed restructuring, Rapier Ltd will be carrying on four separate trades. The current year loss arising
in the Dirk trade can be offset against its total profits. Its three subsidiaries will be dormant and will not be associates
for the purpose of determining the rate of corporation tax.

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