陕西省考生注意：在ACCA考试中提前交卷后果怎么样？不堪设想……

发布时间：2020-01-09

近期，有不少第一次备考ACCA考试的小伙伴来咨询51题库考试学习网，问：考试能不能提前交卷呢？在这里告诉大家，根据考试的相关规定是不允许的。什么？还有些小伙伴不知道考试时应当注意些什么？没关系，现在了解还来得及，51题库考试学习网这就将相关注意事项告诉大家：

ACCA考试之前注意事项：

1.考生必须准时到场考试，一旦迟到，考试时间不会延长。因此，再次强调考生必须时刻关注考试时间，以防迟到。

2.三小时答题时间及15分钟的读题时间以准考证时间为准。阅读过程中，考生可以浏览试题册，但是不能打开并书写答题册。如果违法相关规定，有可能会取消考试资格

3.需要注意的还有，考试开始一小时后，考生不允许再进入考场。

4.直到考试结束，考生才允许离开考场。

5.如果考生要求短时间离开考场，必须有监考人员陪同。

6.不得私自携带手机等电子工具，考生必须将书包和公文包放置监考人员规定处。

7.对于笔考的科目，考生只能用黑色圆珠笔作答。

8.考生必须确认自己参加的考试的代号与准考证上的考试科目代号一致。

ACCA考试时的注意事项有哪些?

1.在新版的考生答题册上(candidate answer booklet)的第一页仔细填涂以下项目

1)考试的科目和版本(注：如P2，应填INT;F4填写ENG;F6填写UK等)

2)考场代码(包括Hall code)考场名字和座位号

3)以上信息均在你个人的准考证(Exam Attendance Docket)上有显示;

2.在新的一页上开始每答一道新题，要在这页上部填涂题号;

3.所有答题均使用黑色圆珠笔作答，(铅笔，黑色签字笔，荧光笔等不允许);

4.答错可划掉错误的答案，不允许使用涂改液;51题库考试学习网建议考生在不确定答案的时候最好不要填写，卷面也是影响得分的一大因素

5.不能将答案写在答题纸边缘及答题本两页的中间位置，否则将视为无效作答;

学生如需要，可索要第二本答题本，第二本答题本上同样必须填写完整个人信息。

当然，对于笔考，机考的确是有些差别的。这主要体现在：

1、大题部分需要通过计算机进行解答，相较于笔试，计算机打字能力和某些公式的熟练度会间接地影响考试结果；

2、考试时间有所不同。目前，应用技能课程的机考时间均为3个小时，而战略课程的笔试一般为3小时15分钟，SBL为4个小时。因此，考试在考试之前需要提前了解是机考还是笔考，以免出现战略层面上的失误。

以上ACCA考试的注意事项大家要提高警觉哦，遇到了上文提到以外突发事故及时向监考老师提出来，听从监考老师的安排即可，不要因为突发事件而影响了自己的考试心态从而影响到成绩。调整好心态，重新积极考试！~

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。

(iv) Tyre recently undertook a sales campaign whereby customers can obtain free car accessories, by presenting a

coupon, which has been included in an advertisement in a national newspaper, on the purchase of a vehicle.

The offer is valid for a limited time period from 1 January 2006 until 31 July 2006. The management are unsure

as to how to treat this offer in the financial statements for the year ended 31 May 2006.

(5 marks)

Required:

Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.

(The mark allocation is shown against each of the above items)

正确答案：
(iv) Car accessories
An obligation should not be recognised for the coupons and no provision created under IAS37 ‘Provisions, Contingent
Liabilities and Contingent Assets’. A provision should only be recognised where there is an obligating event. There has to be
a present obligation (legal or constructive), the probability of an outflow of resources and the ability to make a reliable estimate
of the amount of the obligation. These conditions do not seem to have been met. Until the vehicle is purchased the
accessories cannot be obtained. That is the point at which the present obligation arises, the outflow of resources occurs and
an estimate of the amount of the obligation can be made. When the car is purchased, the accessories become part of the
cost of the sale. The revenue recognised will be the amount received from the customer (the sales price). The revenue will
not be grossed up to include the value of the accessories.

(d) Evaluate the circumstances in which a government can act as an aid to business performance. (5 marks)

正确答案：
(d) Governments may act as an aid to business performance in the following ways:
– A government can increase aggregate demand for goods and services by increased government spending and/or by
reducing taxation so that firms (and individuals) have more after tax income available to spend.
– Government policy may encourage firms to locate to particular areas. This is particularly the case where there is high
unemployment in such areas.
– Government policy via the use of quotas and import tariffs might make it more difficult for overseas firms to compete in
domestic markets.
– A government can regulate monopolies in particular with regard to the prices they charge and the quality of their goods
and services.
– Government policy can regulate the activities of those firms which do not act in the best interests of the environment.
(Alternative relevant discussion would be acceptable)

6 Certain practices have developed that threaten to damage the integrity and objectivity of professional accountants and

the reputation of the accounting profession.

Required:

Explain the following practices and associated ethical risks and discuss whether current ethical guidance is

sufficient:

(a) ‘lowballing’; (5 marks)

正确答案：
6 CERTAIN PRACTICES
Tutorial note: The answer which follows is indicative of the range of points which might be made. Other relevant material will
be given suitable credit.
(a) ‘Lowballing’
Explanation of term
‘Lowballing’ is the ‘loss-leading’ practice in which auditors compete for clients by reducing their fees for statutory audits.
Lower audit fees are then compensated by the auditor carrying out more lucrative non-audit work (e.g. consultancy and tax
advice). Audits may even be offered for free.
Such ‘predatory pricing’ may undercut an incumbent auditor to secure an appointment into which higher price consultancy
services may be sold.
Ethical risks
There is a risk of incompetence if the non-audit work does not materialise and the lowballing firm comes under pressure to
cut corners or resort to irregular practices (e.g. the falsification of audit working papers) in order to ‘keep within budget’.
However, a lack of audit quality may only be discovered if the situation arises that the company collapses and the auditors
are charged with negligence.
If, rather than comprise the quality of the audit, an audit firm substantially increases audit fees, a fee dispute could arise. In
this case the client might refuse to pay the higher fee. It could be difficult then for the firm to take the matter to arbitration
if the client was misled. Thus an advocacy threat may arise.
Financial dependence is a direct incentive that threatens independence. A self-interest threat therefore arises when, having
secured the audit, the audit firm needs the client to retain its services in order to recoup any losses initially incurred.
The provision of many other services gives rise to a self-review threat (as well as a self-interest threat).
Sufficiency of current ethical guidance
In current ethical guidance, the fact that an accountancy firm quotes a lower fee than other tendering firms is not improper,
providing that the prospective client is not misled about:
– the precise range of services that the quoted fee is intended to cover; and
– the likely level of fees for any other work undertaken.
This is clearly insufficient to prevent the practice of lowballing.
Legal prohibitions on the provision of many non-audit services (e.g. bookkeeping, financial information systems design and
implementation, valuation services, actuarial services, internal audit (outsourced), human resource services for executive
positions, investment and legal services) should make lowballing a riskier pricing strategy. This may curb the tendency to
lowball.
Lowballing could be eliminated if, for example, auditors were required to act ‘exclusively as auditors’. Although regulatory
environments have moved towards this there is not a total prohibition on non-audit services.

4 When a prominent football club, whose shares were listed, announced that it was to build a new stadium on land

near to its old stadium, opinion was divided. Many of the club’s fans thought it a good idea because it would be more

comfortable for them when watching games. A number of problems arose, however, when it was pointed out that the

construction of the new stadium and its car parking would have a number of local implications. The local government

authority said that building the stadium would involve diverting roads and changing local traffic flow, but that it would

grant permission to build the stadium if those issues could be successfully addressed. A number of nearby residents

complained that the new stadium would be too near their homes and that it would destroy the view from their gardens.

Helen Yusri, who spoke on behalf of the local residents, said that the residents would fight the planning application

through legal means if necessary. A nearby local inner-city wildlife reservation centre said that the stadium’s

construction might impact on local water levels and therefore upset the delicate balance of animals and plants in the

wildlife centre. A local school, whose pupils often visited the wildlife centre, joined in the opposition, saying that whilst

the school supported the building of a new stadium in principle, it had concerns about disruption to the wildlife centre.

The football club’s board was alarmed by the opposition to its planned new stadium as it had assumed that it would

be welcomed because the club had always considered itself a part of the local community. The club chairman said

that he wanted to maintain good relations with all local people if possible, but at the same time he owed it to the fans

and the club’s investors to proceed with the building of the new stadium despite local concerns.

Required:

(a) Define ‘stakeholder’ and explain the importance of identifying all the stakeholders in the stadium project.

(10 marks)

正确答案：
4 (a) Stakeholders
Definition
There are a number of definitions of a stakeholder. Freeman (1984), for example, defined a stakeholder in terms of any
organisation or person that can affect or be affected by the policies or activities of an entity. Hence stakeholding can result
from one of two directions: being able to affect and possibly influence an organisation or, conversely, being influenced by it.
Any engagement with an organisation in whom a stake is held may be voluntary or involuntary in nature.
Tutorial note: any definition of a stakeholder that identifies bi-directional influence will be equally valid.
Importance of identifying all stakeholders
Knowledge of the stakeholders in the stadium project is important for a number of reasons. This will involve surveying
stakeholders that can either affect or be affected by the building of the stadium. In some cases, stakeholders will be
bi-directional in their stakeholding (claim) upon the stadium project. Stakeholders in the stadium project include the local
government authority, the local residents, the wildlife centre, the local school and the football club’s fans.
Stakeholder identification is necessary to gain an understanding of the sources of risks and disruption. Some external
stakeholders, such as the local government authority, offer a risk to the project and knowledge of the nature of the claim made
upon the football club by the stakeholder will be important in risk assessment.
Stakeholder identification is important in terms of assessing the sources of influence over the objectives and outcomes for the
project (such as identified in the Mendelow model). In strategic analysis, stakeholder influence is assessed in terms of each
stakeholder’s power and interest, with higher power and higher interest combining to generate the highest influence. In the
case, it is likely that the fans are more influential on the club’s objectives than, say, the local wildlife centre, as they have
more economic power over the club.
It is necessary in order to identify areas of conflict and tension between stakeholders, especially relevant when it is likely that
stakeholders of influence will be in disagreement over the outcomes for the project. In this case, for example, the claims of
the football club board and the local residents are in conflict.
There is a moral case for knowledge of how decisions affect people both inside the organisation or (as is the case with the
stadium project) externally.

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