【考前须知】第一次报名ACCA考试需要注意哪些问题

发布时间：2020-10-08

ACCA考试作为国际考试，对于许多小伙伴来说比较陌生，它与普通的国内考试还是有一些差别的。考生在第一次报考ACCA时会面临很多问题，具体有哪些呢？现在就跟随51题库考试学习网一起来看看吧。

1.注意ACCA注册报名及时间

注册报名随时都可以进行，准备好相关资料，在全球官方网站进行注册并缴纳注册费用。但何时注册决定了第一次可以考试的时间，具体为：每年7月31日前注册，有资格参加同年12月份的考试;12月15日前注册，有资格参加第二年6月份的考试。

2.ACCA年费问题

无论在哪个月份注册ACCA或者是否参加ACCA考试，都将从注册后第二个自然年度的一月份开始缴纳年费，以保持学员身份、继续考试。ACCA年费缴纳时间一年有两次，分别为5月和12月，官方会以邮件形式提醒缴费。

3.了解ACCA考试科目

学员必须按考试大纲设置的先后次序报考。除免试和已通过的课程外，每次最多报考4门。基础阶段的知识课程考试时间为两小时，其他所有课程考试时间为三小时，及格成绩为50分(百分制)，每科成绩合格后予以保留。所有14门考试必须在学员报名注册后10年内完成。

4.关于ACCA考试地点

北京、上海、广州、南京、天津、武汉、西安、大连、长沙、深圳、厦门、成都和无锡。学员在一个城市注册后，可以在其他有考点的任何国家和地区参加考试。

5.考试报名时间及准考证

考试报名分为三个阶段(提前报名阶段、常规报名阶段、最晚报名阶段)，如果参加今年12月的考试，可以在8月10日开始提前报名，或者11月2日进入常规报名阶段，11月9日为最后报名时间。考试报名成功后不能立刻下载准考证，一般在11月中旬收到总部邮寄的准考证，收到准考证后，要仔细核对考试科目和地点是否有出入，有问题记得及时通知各代表处或联系英国总部。

6.考试时间

2020年12月的考试时间为：12月7日~12月11日。

另外，在参加ACCA考试时还需要注意ACCA考场规则，例如：

1.明确考试时间和地点，考前落实到具体考点位置，以保万无一失。

2.带齐考试文具，包括铅笔、墨水笔、直尺、橡皮、计算器(不允许带有编程功能的)等，以及身份证件。

3.确认答题要求，合理安排答题时间。

4.答题纸不够时，可以向监考老师索要。

以上就是51题库考试学习网为大家带来的全部内容，相信各位小伙伴对ACCA考试有了全面的了解，距离12月份的考试还有一段时间，各位要坚持每日学习。如需了解更多ACCA考试的相关内容，记得关注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。

The IOA Division is also considering whether to undertake an investment in the West of the country (the West Project).

An initial cash outlay investment of ￡12 million will be required and a net cash inflow amounting to ￡5 million is

expected to arise in each of the four years of the life of the project.

The activities involved in the West project will cause the local river to become polluted and discoloured due to the

discharge of waste substances from mining operations.

It is estimated that at the end of year four a cash outlay of ￡2 million would be required to restore the river to its

original colour. This would also clear 90% of the pollution caused as a result of the mining activities of the IOA

Division.

The remaining 10% of the pollution caused as a result of the mining activities of the IOA Division could be cleared

up by a further cash outlay of ￡2 million.

(c) Evaluate the West project and, stating your reasons, comment on whether the board of directors of NCL plc

should spend the further ￡2 million in order to eliminate the remaining 10% of pollution. (6 marks)

(Ignore Taxation).

正确答案：

(c) The net present value of the West project is dependent upon the level of environmental expenditure that will be incurred by
Division IOA at the conclusion of the project. The potential NPV of the West project can be calculated using a discount rate
of 12% per annum which assumes that the West project has similar characteristics to the North, East and South projects.
Net cash inflows for each of years 1–4 = ￡5 million
Cumulative discount factor at 12% per annum = 3·037
Therefore the present value of cashflows is ￡5 million x 3·037 = ￡15,185 million and the net cash flow after the initial
outlay of ￡12 million is ￡3,185,000.
There is now the strategic consideration regarding whether to spend ￡2 million which will restore the river to its original colour
and also clear 90% of the pollution caused as a result of the mining activities of the IOA Division, or to incur expenditure of
a further ￡2 million which will completely redress any damage done to the environment by the activities of the IOA Division.

2 David Gould set up his accounting firm, providing accounting services to small businesses, in 2001. Within three

years his fee income was in excess of ￡100K a year and he had nearly 100 clients most of whom had been gained

through word of mouth. David recognised that these small or micro businesses, typically employing ten or fewer

people, were receiving less than satisfactory service from their current accountants. These accounting firms typically

had between five and ten partners and operated regionally and not nationally. Evidence of poor service included

limited access to their particular accountant, poor response time to clients’ enquiries and failure to identify

opportunities to save clients money. In addition bad advice, lack of interest in business development opportunities for

the client and poor internal communication between the partners and their staff contributed to client dissatisfaction.

David has deliberately kept the costs of the business down by employing three part-time accountants and relying on

his wife to run the office.

David had recently met Ian King who ran a similar sized accounting firm. The personal chemistry between the two

and complementary skills led to a partnership being proposed. Gould and King Associates, subject to securing the

necessary funding, is to be launched in September 2006. David is to focus on the business development side of the

partnership and Ian on the core services provided. Indicative of their creative thinking is David’s conviction that

accounting services are promoted very inadequately with little attempt to communicate with clients using the Internet.

He is also convinced that there are real opportunities for the partnership to move into new areas such as providing

accountancy services for property developers, both at home and abroad. Ian feels that the partnership should set up

its own subsidiary in India, enjoying the benefits of much cheaper accountancy staff and avoiding the costs and

complications of outsourcing their core accounting services. Ian sees fee income growing to ￡2 million in five years’

time.

David has been asked by his bank to provide it with a business plan setting out how the partnership intends to grow

and develop.

Required:

(a) Write a short report for David giving the key features that you consider to be important and that you would

expect to see in the business plan for the Gould and King partnership that David has to present to his bank.

(12 marks)

正确答案：
(a) To: David Gould
From:
Writing a business plan is a critical stage in moving an idea for a business into a reality. The reality includes presenting a
convincing case to potential financers of the business, be they banks or venture capitalists. The key ingredients include clearly
saying what you plan to do and why people should want to buy your particular service. Experts warn of starting with a detailed
cash flow and then working backwards to make the numbers fit. You should regard the business plan as a management tool
and not simply a sales document. Again, the advice is to make credible and achievable projections; it is better to exceed low
targets than fail to achieve over-ambitious ones. Many business plans are based on deeply flawed research. Key to your
business success will be the size of your target market. There is much evidence to suggest that it is the make-up of the team
presenting the plan and their commitment rather than the business idea itself that will determine whether the necessary
financial support is made.
Clearly, you need to say how much money you require and why. Again the advice is not to be afraid to ask for large amounts
if your business requires it. Linked to how much you want is a clear statement of the return the investor or lender will get –
how much of the equity are you willing to give or what security can you offer the lender? Figure are important and you need
projected cash flows, profit and loss accounts and balance sheets for at least three years ahead. Potential investors and/or
lenders are likely to be impressed by a plan which clearly indicates where the major risks are to be found and the strategies
available to handle such risks.
There needs to be a clear statement of the major steps and milestones on the way to achieving your goals. Where are you
now, where do you intend to be and how are you going to get there. One expert argues there are three elements of the plan
itself – an executive summary pulling together the key points in your proposal, secondly the plan itself and finally an ‘elevator
pitch’, a one paragraph description that explains the business in the time it takes to go up in a lift.
In summary, your business plan should contain an executive summary as explained above, the objectives of the business,
including key financial targets and the philosophy of the business, the target market and relevant forecasts, the range of
products/services, the marketing strategy linked to the target markets, resource availability, people and organisation involved,
performance measurement to measure progress towards stated objectives and a summary of financial information.
One final point is to remember that no business plan ever was carried out exactly! In many ways it is the quality of the thinking
the plan includes and the actual process through which it is developed that will determine success.
Yours,

(b) How can Maslow’s theory be applied to the motivation of staff? (5 marks)

正确答案：
(b) This theory is based on the idea that the goals of the individual and the organisation can be integrated and that personal satisfaction can be achieved through the workplace. It also assumes that individuals will achieve self-actualisation through their role in assisting the organisation to achieve its objectives. It follows therefore that work is the principal source of satisfaction.
The theory’s practical application is that managers should recognise that subordinates’ needs are always evolving and increasing, so continued attention to increasing the employees’ personal development, opportunities for advancement and recognition of achievement are essential to keep them motivated.

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