北京市ACCA考试真题下载步骤是怎么样的?

发布时间:2020-01-10


时光飞逝,刚来的2020年就快要过去半个月了,各位备考ACCA的同学们复习的怎么样了呢?目前,很多备考的同学来问51题库考试学习网:ACCA考试的真题在哪里下载?下载的步骤又是怎么样的呢?别担心,这些问题今天51题库考试学习网为大家通通解决,这份“真题下载宝典”请收入囊中:

首先为大家说一下真题在哪里下载,真题的下载通常有两种途径:

1.在百度上搜索ACCA真题,会有各大网校为大家已经准备好了的历年的真题,只需点击下载即可,这个方法是最常见也是最为简单的。

2.如果说一些同学不放心在网校机构的官网下载的话,也可以选择去ACCA官网,www.accaglobal.com下载最新的真题。这种途径的优点在于相比较第一种网校下载的真题而言更加有权威性和可信度,且能拿到一手的真题信息,对自己的备考复习会有更大的帮助。

(一些萌新不知道如何在ACCA官网下载真题?请跟随51题库考试学习网一起,了解更多官网下载步骤)

(1)登录www.accaglobal.com

(2)到页面最下方点击“past exam papers”

(3)可以根据需要选择相应的文件

举例:在exam下选择F5,在Resource type下选择“past exam papers”接着下方图表里就是F5的真题了

此外,在Resource type里还有其他的资料(如下图)大家可以根据自己的需要选择下载

以上就是关于真题下载的相关资讯,望大家采纳。

最后,51题库考试学习网想对大家说:“心在浩瀚时空可以替换成心怀天下,心怀梦想,心在追求真理的浩瀚时空。”各位备考ACCA的同学们,加油,成功在向你们招手~


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。

5 Which of the following factors could cause a company’s gross profit percentage on sales to fall below the expected

level?

1 Understatement of closing inventories.

2 The incorrect inclusion in purchases of invoices relating to goods supplied in the following period.

3 The inclusion in sales of the proceeds of sale of non-current assets.

4 Increased cost of carriage charges borne by the company on goods sent to customers.

A 3 and 4

B 2 and 4

C 1 and 2

D 1 and 3

正确答案:C

Churchill Ice Cream has to date made two unsuccessful attempts to become an international company.

(d) What reasons would you suggest to explain this failure of Churchill Ice Cream to become an international

company? (5 marks)

正确答案:
(d) The two international strategies pursued to date are through organic growth (the stores in North America) and acquisition (the
companies in Germany and Italy). Neither seems to have worked. Here there seem to be some contradictions while global
tastes and lifestyles are argued to have developed – convergence of consumer tastes lies at the heart of this – but this does
not seem to have benefited Churchill. One questions the learning that these two unfortunate experiences have created. Of the
three core methods of achieving growth, namely organic, acquisition and joint venture, only joint venture remains to be tried.
The reasons for the international failures are clearly complex but one could argue that the strategy has been curiously na?ve.
Certainly, it has pursued a high-risk strategy. Exporting, perhaps through identifying a suitable partner, might create the
learning to lead to a more significant market entry. There is a need to understand local tastes; indeed the whole of the
marketing mix in the chosen market(s), and decide on appropriate strategy. A strategy based upon the acquisition of
companies and their consequent development represents a large investment of capital and requires considerable managerial
attention and expertise. Equally, the attempt to use the Churchill domestic format of opening its own stores creates both a
major financial commitment and the need to manage a radically different operation. One must seriously question whether
Churchill has these capabilities within a family-owned business. Clearly there are differences between the ice cream markets
in various countries, though the emergence of global brands suggests some convergence of tastes. Such differences reflect
differing cultures, tastes and competitive behaviour in each country. The lesson from Churchill’s international initiatives is that
national differences need to be carefully understood. There is little evidence that Churchill has understood these differencesor indeed learnt from them.

(ii) the panel interview with more than one interviewer. (5 marks)

正确答案:
(ii) Panel interviews are often used for senior appointments and consist of two or more interviewers.

The advantages of such interviews are that they allow opinion and views to be shared amongst the panel. They provide a more complete and coherent approach, hence problems of bias inherent in face to face interviews can be reduced.

They may also be appropriate where an individual with specialist or technical skills has to support the interviewer in relation to assessing the technical competencies of the interviewee.The disadvantages are that panel interviews can be difficult to control, interviewers may deviate or ask irrelevant questions and they can be easily dominated by a strong personality who is able unduly to influence others. In addition,
such interviews can often result in disagreement amongst the panel members.


18 How should interest charged on partners’ drawings appear in partnership financial statements?

A As income in the income statement

B Added to net profit and charged to partners in the division of profit

C Deducted from net profit and charged to partners in the division of profit

D Deducted from net profit in the division of profit and credited to partners

正确答案:B

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