ACCA考试考前有哪些注意事项？

发布时间：2021-05-13

ACCA考试考前有哪些注意事项？

最佳答案

ACCA机考的注意事项：

1、ACCA机考报名

报名ACCA机考的学员，预约机考中心接到通知后，携带本人身份证、 ACCA注册号、考试费用到机考中心进行考试报名，报名成功后，由机考中心工作人员为考生安排考试。

2、ACCA机考须知

考生须在开始前30分钟到达ACCA机考考试地点 ，由监考老师对考生进行核查考生本人有效证件如身份证、驾照或护照和 ACCA 注册号，考生开考前 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。

另


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。

(b) Calculate the value of the closing stocks of finished goods at the end of the three-month period, and the value

of cost of sales for the period. (3 marks)

正确答案：
(b) Opening stock of finished goods = ￡69,800
Closing stock of finished goods = 2,000 x 18·66 = ￡37,320
Cost of sales for three-month period = 69,800 + 2,262,380 – 37,320 = ￡2,294,860

(b) Briefly explain THREE limitations of negotiated transfer prices. (3 marks)

正确答案：
(b) Negotiated transfer prices suffer from the following limitations:
– The transfer price which is the final outcome of negotiations may not be close to the transfer price that would be optimal
for the organisation as a whole since it can be dependent on the negotiating skills and bargaining powers of individual
managers.
– They can lead to conflict between divisions which may necessitate the intervention of top management to mediate.
– The measure of divisional profitability can be dependent on the negotiating skills of managers who may have unequal
bargaining power.
– They can be time-consuming for the managers involved, particularly where large numbers of transactions are involved.

Is the following statement true or false?

A significant change in the ownership of an existing audit client is a factor which makes it appropriate for the auditor to review the terms of engagement.

A.True

B.False

正确答案：A

Where there is a significant change in ownership of the company, ISA 210 Agreeing the Terms of Audit Engagements recommends that a new audit engagement letter is sent to avoid misunderstandings.

17 Which of the following statements are correct?

(1) All non-current assets must be depreciated.

(2) If goodwill is revalued, the revaluation surplus appears in the statement of changes in equity.

(3) If a tangible non-current asset is revalued, all tangible assets of the same class should be revalued.

(4) In a company’s published balance sheet, tangible assets and intangible assets must be shown separately.

A 1 and 2

B 2 and 3

C 3 and 4

D 1 and 4

正确答案：C

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