广东省考生注意：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。

Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.

What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?

A.RMB2,492

B.RMB2,576

C.RMB2,548

D.RMB3,680

正确答案：C

20,000 x (1 – 20%) x 20% x 70% + (3,000 – 800) x 20% x 70% = RMB2,548

(d) Sirus raised a loan with a bank of $2 million on 1 May 2007. The market interest rate of 8% per annum is to

be paid annually in arrears and the principal is to be repaid in 10 years time. The terms of the loan allow Sirus

to redeem the loan after seven years by paying the full amount of the interest to be charged over the ten year

period, plus a penalty of $200,000 and the principal of $2 million. The effective interest rate of the repayment

option is 9·1%. The directors of Sirus are currently restructuring the funding of the company and are in initial

discussions with the bank about the possibility of repaying the loan within the next financial year. Sirus is

uncertain about the accounting treatment for the current loan agreement and whether the loan can be shown as

a current liability because of the discussions with the bank. (6 marks)

Appropriateness of the format and presentation of the report and quality of discussion (2 marks)

Required:

Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of

the above elements under International Financial Reporting Standards in the financial statements for the year

ended 30 April 2008.

正确答案：
(d) Repayment of the loan
If at the beginning of the loan agreement, it was expected that the repayment option would not be exercised, then the effective
interest rate would be 8% and at 30 April 2008, the loan would be stated at $2 million in the statement of financial position
with interest of $160,000 having been paid and accounted for. If, however, at 1 May 2007, the option was expected to be
exercised, then the effective interest rate would be 9·1% and at 30 April 2008, the cash interest paid would have been
$160,000 and the interest charged to the income statement would have been (9·1% x $2 million) $182,000, giving a
statement of financial position figure of $2,022,000 for the amount of the financial liability. However, IAS39 requires the
carrying amount of the financial instrument to be adjusted to reflect actual and revised estimated cash flows. Thus, even if
the option was not expected to be exercised at the outset but at a later date exercise became likely, then the carrying amount
would be revised so that it represented the expected future cash flows using the effective interest rate. As regards the
discussions with the bank over repayment in the next financial year, if the loan was shown as current, then the requirements
of IAS1 ‘Presentation of Financial Statements’ would not be met. Sirus has an unconditional right to defer settlement for longer
than twelve months and the liability is not due to be legally settled in 12 months. Sirus’s discussions should not be considered
when determining the loan’s classification.
It is hoped that the above report clarifies matters.

Which of the following statements relating to internal and external auditors is correct?

A.Internal auditors are required to be members of a professional body

B.Internal auditors’ scope of work should be determined by those charged with governance

C.External auditors report to those charged with governance

D.Internal auditors can never be independent of the company

正确答案：B

A is incorrect as internal auditors are not required to be members of any professional body. C is incorrect as external auditors report to shareholders rather than those charged with governance. D is incorrect as internal auditors can be independent of the company, if, for example, the internal audit function has been outsourced.

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