2020年北京市ACCA国际会计师考场规则，可以带计算器！

发布时间：2020-01-09

ACCA考场规则是什么呢？跟国内考试的规定有区别吗？这些问题是许多即将参加2020年3月份ACCA考试的同学们最关心的问题，害怕自己辛辛苦苦准备了几个月之久的考试就因为一个不小心触犯了相关的规定，那就得不偿失了。接下来，51题库考试学习网为大家盘点历年来ACCA考试的相关规定，希望大家引以为戒，小心不要触犯哟~

具体点来说，ACCA考试的考场规则主要分为两部分，一个就是进入考场前，另一个就是进入考场之后 

ACCA考前规则：

1.考生须在开始考试之前30分钟到达ACCA考试地点，以免在出现突发情况。监考老师对考生进行核查考生本人身份证、ACCA注册号。

2.考生可选择开考前进行网上测试(见机考中心通知)，也可选择开考前1小时到达考点，在机考中心进行测试，熟悉机考流程。（建议考生最好选择前者，后者可能出现在机考中心测试的人数太多而不能及时测试导致不熟悉机考流程的情况）

3.考生在考试开始前15分钟经过监考老师批准方可进入考场。逾时不得再进入考场。

4. 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，不得擅自离开，经过监考老师允许之后才可以离开。

5. 最好不要携带贵重物品前往考场，丢失了后果自负的。

注意：ACCA机考必须带那些东西

首先是自行在官网上打印的准考证其次就是身份证再是可以携带不带有记忆存储功能的计算器。（如考生有携带手机、包包等私人物品，请将其放至监考老师指定区域。）

进入考场后的规则

1.考生进入考场后必须把考试相关书籍材料等放到指定位置，并将手机等通讯设备关闭。考生只允许携带考试规定携带的东西进入考场，例如本人身份证、笔、单功能计算器进入考场，一经发现，按作弊处理。

2.考试开始前，监考人员会宣读考场纪律；考生需要在电脑上输入个人信息，监考人员会核对考生的身份；身份核对后，电脑上会显示出3页考试操作指南，考生仔细阅读，阅读完毕之后，举手向监控人员请示，得到监考人员的允许后才可点击考试科目，开始考试。

3.考试开始时，题目会直接在屏幕上显示，请直接在电脑上输入答案。不能点开电脑里的其他软件

4.考试结束后，需要打印2份考试成绩通知单，自己保留一份，机考中心保留一份。

5.机考中心会在考试结束后上传考试成绩，72小时内成绩会上传到考生的MYACCA成绩记录中。

6.考试费用一旦交付，如因考生自身原因缺考，作弃权处理，不须考虑退款事宜。因此建议各位考生要谨慎报名，毕竟考试费用也是一笔不小的费用。

7.ACCA机考中心保留因不可抗力因素(如网络问题，停电等)调整机考时间或取消考试的权力。出现了以上情况，及时向监考人员反映，他们会为你解决问题。

迟到及提早交卷规定：

在开考后1小时内到达的迟到考生可以入场，但不能补偿考试时间。简单的来说就是即便是晚到1小时，你的考试时间也不会往后延时1小时，交卷铃声响起你同样得交卷。而开考1小时以后到达的考生就算做放弃此次考试，不能入场。

这些考场规则有没有帮助到各位ACCAer们呀？相信大家看了之后或多或少对ACCA考场规则都有了一定的了解，51题库考试学习网提醒大家，认真阅读考场规则，如果和上面所述的规则有一定的出入，各地的相关考场规则以各地的为准，最后51题库考试学习网预祝大家考试顺利上岸~

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) State when the inheritance tax (IHT) calculated in (i) would be payable and by whom. (2 marks)

正确答案：
(ii) Inheritance tax administration
The tax on Debbie’s estate (personalty and realty) would be paid by the personal representatives, usually an executor.
Inheritance tax is due six months from the end of the month in which death occurred (31 December 2005) or the date
on which probate is obtained (if earlier). However, an instalment option is available for certain assets, which includes
land and buildings i.e. the residence whereby the tax can be paid in 10 equal annual instalments.

3 The managers of Daylon plc are reviewing the company’s investment portfolio. About 15% of the portfolio is represented by a holding of 5,550,000 ordinary shares of Mondglobe plc. The managers are concerned about the effect on portfolio value if the price of Mondglobe’s shares should fall, and are considering selling the shares. Daylon’s investment bank has suggested that the risk of Mondglobe’s shares falling by more than 5% from their current value could be protected against by buying an over the counter option. The investment bank is prepared to sell an appropriate six month option to Daylon for ￡250,000.

Other information:

(i) The current market price of Mondglobe’s ordinary shares is 360 pence.

(ii) The annual volatility (variance) of Mondglobe’s shares for the last year was 169%.

(iii) The risk free rate is 4% per year.

(iv) No dividend is expected to be paid by Mondglobe during the next six months.

Required:

(a) Evaluate whether or not the price at which the investment bank is willing to sell the option is a fair price.(10 marks)

正确答案：

3 (a) The investment bank is offering to sell to Daylon plc an option to sell Mondglobe ordinary shares at a price no worse than 5% below the current market price of 360 pence. This is a put option on Mondglobe shares at a price of 342 pence. The Black-Scholes option pricing model may be used to estimate whether or not the option price is a fair price. The value of a put option may be found by first estimating the value of a call option and then using the put-call parity theorem.
Basic data:
Share price 360 pence
Exercise price 342 pence
Risk free rate 4% (0·04)
Volatility is measured by the standard deviation. The variance is 169% therefore the standard deviation, σ is 13% (0·13)
The relevant period is six months (0·5)

5 You are the audit manager for three clients of Bertie & Co, a firm of Chartered Certified Accountants. The financial

year end for each client is 30 September 2007.

You are reviewing the audit senior’s proposed audit reports for two clients, Alpha Co and Deema Co.

Alpha Co, a listed company, permanently closed several factories in May 2007, with all costs of closure finalised and

paid in August 2007. The factories all produced the same item, which contributed 10% of Alpha Co’s total revenue

for the year ended 30 September 2007 (2006 – 23%). The closure has been discussed accurately and fully in the

chairman’s statement and Directors’ Report. However, the closure is not mentioned in the notes to the financial

statements, nor separately disclosed on the financial statements.

The audit senior has proposed an unmodified audit opinion for Alpha Co as the matter has been fully addressed in

the chairman’s statement and Directors’ Report.

In October 2007 a legal claim was filed against Deema Co, a retailer of toys. The claim is from a customer who slipped

on a greasy step outside one of the retail outlets. The matter has been fully disclosed as a material contingent liability

in the notes to the financial statements, and audit working papers provide sufficient evidence that no provision is

necessary as Deema Co’s lawyers have stated in writing that the likelihood of the claim succeeding is only possible.

The amount of the claim is fixed and is adequately covered by cash resources.

The audit senior proposes that the audit opinion for Deema Co should not be qualified, but that an emphasis of matter

paragraph should be included after the audit opinion to highlight the situation.

Hugh Co was incorporated in October 2006, using a bank loan for finance. Revenue for the first year of trading is

$750,000, and there are hopes of rapid growth in the next few years. The business retails luxury hand made wooden

toys, currently in a single retail outlet. The two directors (who also own all of the shares in Hugh Co) are aware that

due to the small size of the company, the financial statements do not have to be subject to annual external audit, but

they are unsure whether there would be any benefit in a voluntary audit of the first year financial statements. The

directors are also aware that a review of the financial statements could be performed as an alternative to a full audit.

Hugh Co currently employs a part-time, part-qualified accountant, Monty Parkes, who has prepared a year end

balance sheet and income statement, and who produces summary management accounts every three months.

Required:

(a) Evaluate whether the audit senior’s proposed audit report is appropriate, and where you disagree with the

proposed report, recommend the amendment necessary to the audit report of:

(i) Alpha Co; (6 marks)

正确答案：
5 BERTIE & CO
(a) (i) Alpha Co
The factory closures constitute a discontinued operation per IFRS 5 Non-Current Assets Held for Sale and Discontinued
Operations, due to the discontinuance of a separate major component of the business. It is a major component due to
the 10% contribution to revenue in the year to 30 September 2007 and 23% contribution in 2006. It is a separate
business component of the company due to the factories having made only one item, indicating a separate income
generating unit.
Under IFRS 5 there must be separate disclosure on the face of the income statement of the post tax results of the
discontinued operation, and of any profit or loss resulting from the closures. The revenue and costs of the discontinued
operation should be separately disclosed either on the face of the income statement or in the notes to the financial
statements. Cash flows relating to the discontinued operation should also be separately disclosed per IAS 7 Cash Flow
Statements.
In addition, as Alpha Co is a listed company, IFRS 8 Operating Segments requires separate segmental disclosure of
discontinued operations.
Failure to disclose the above information in the financial statements is a material breach of International Accounting
Standards. The audit opinion should therefore be qualified on the grounds of disagreement on disclosure (IFRS 5,
IAS 7 and IFRS 8). The matter is material, but not pervasive, and therefore an ‘except for’ opinion should be issued.
The opinion paragraph should clearly state the reason for the disagreement, and an indication of the financial
significance of the matter.
The audit opinion relates only to the financial statements which have been audited, and the contents of the other
information (chairman’s statement and Directors’ Report) are irrelevant when deciding if the financial statements show
a true and fair view, or are fairly presented.
Tutorial note: there is no indication in the question scenario that Alpha Co is in financial or operational difficulty
therefore no marks are awarded for irrelevant discussion of going concern issues and the resultant impact on the audit
opinion.

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