ACCA考试流程是怎样的呢？

发布时间：2021-03-10

ACCA考试流程是怎样的呢？

最佳答案

1.请登陆ACCA官方网站填写英文注册信息，进行网上注册。

2.获得英文注册编号后，登录ACCA官方中文网站请用中文填写中文学员登记表。 

提供注册所需资料

①学历/学位证明(高校在校生需提交学校出具的在校证明函及第一年所有课程考试合格的成绩单)的原件、复印件和译文；外地申请者不要邮寄原件，请把您的申请材料复印件加盖公司或学校公章，或邮寄公证件既可。
②身份证的原件、复印件和译文；或提供护照，不需提交翻译件。
③一张两寸照片；（黑白彩色均可）
④注册报名费(银行汇票或信用卡支付)，请确认信用卡可以从国外付款，否则会影响您的注册返回时间；如果不能确定建议您用汇票交纳注册费。（信用卡支付请在英文网站上注册时直接输入信用卡详细信息，英国总部收到您的书面注册材料后才会从您的信用卡上划账）。

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。

3 Airtite was set up in 2000 as a low cost airline operating from a number of regional airports in Europe. Using these

less popular airports was a much cheaper alternative to the major city airports and supported Airtite’s low cost service,

modelled on existing low cost competitors. These providers had effectively transformed air travel in Europe and, in so

doing, contributed to an unparalleled expansion in airline travel by both business and leisure passengers. Airtite used

one type of aircraft, tightly controlled staffing levels and costs, relied entirely on online bookings and achieved high

levels of capacity utilisation and punctuality. Its route network had grown each year and included new routes to some

of the 15 countries that had joined the EU in 2004. Airtite’s founder and Chief Executive, John Sykes, was an

aggressive businessman ever willing to challenge governments and competitors wherever they impeded his airline and

looking to generate positive publicity whenever possible.

John is now looking to develop a strategy which will secure Airtite’s growth and development over the next 10 years.

He can see a number of environmental trends emerging which could significantly affect the success or otherwise of

any developed strategy. 2006 had seen fuel costs continue to rise reflecting the continuing uncertainty over global

fuel supplies. Fuel costs currently account for 25% of Airtite’s operating costs. Conversely, the improving efficiency of

aircraft engines and the next generation of larger aircraft are increasing the operating efficiency of newer aircraft and

reducing harmful emissions. Concern with fuel also extends to pollution effects on global warming and climate

change. Co-ordinated global action on aircraft emissions cannot be ruled out, either in the form. of higher taxes on

pollution or limits on the growth in air travel. On the positive side European governments are anxious to continue to

support increased competition in air travel and to encourage low cost operators competing against the over-staffed

and loss-making national flag carriers.

The signals for future passenger demand are also confused. Much of the increased demand for low cost air travel to

date has come from increased leisure travel by families and retired people. However families are predicted to become

smaller and the population increasingly aged. In addition there are concerns over the ability of countries to support

the increasing number of one-parent families with limited incomes and an ageing population dependent on state

pensions. There is a distinct possibility of the retirement age being increased and governments demanding a higher

level of personal contribution towards an individual’s retirement pension. Such a change will have a significant impact

on an individual’s disposable income and with people working longer reduce the numbers able to enjoy leisure travel.

Finally, air travel will continue to reflect global economic activity and associated economic booms and slumps together

with global political instability in the shape of wars, terrorism and natural disasters.

John is uncertain as to how to take account of these conflicting trends in the development of Airtite’s 10-year strategy

and has asked for your advice.

Required:

(a) Using models where appropriate, provide John with an environmental analysis of the conditions affecting the

low cost air travel industry. (12 marks)

正确答案：
(a) Environmental Analysis
Clearly, both the macro-environment and the industry environment facing Airtite are becoming more challenging and scanning
the environment and understanding the relative significance of the challenges is a key step in developing a future strategy to
deal with it. Many models and tools and techniques are available to assess the size of the competitive threats facing Airtite.
One of the earlier scanning models looks to measure whether the environment an organisation faces is becoming more
complex and more dynamic. Evidence from the scenario suggests both are occurring and this means it is becoming
increasingly difficult to predict the future nature of competition from what has happened in the past. Airtite’s future is linked
to an increasingly global environment and many conflicting and contradictory factors require the company to develop a
process through which these factors are considered on a regular and systematic basis.
Johnson and Scholes suggest there are five steps in terms of environmental analysis:
Step 1 Audit of environmental influences
Step 2 Assessment of the nature of the environment
Step 3 Identification of the key environmental forces
Step 4 Identification of competitive position
Step 5 Identification of the principal opportunities and threats
Systematic consideration of each of these steps leads to an understanding of the strategic position of the firm.
A PESTEL analysis is part of the process of environmental appraisal and it is important for John to recognise those parts of
its environment it can influence. All too often firms can regard themselves as ‘victims’ of the chosen environment, failing to
recognise that through their strategic decisions they can profoundly change the competitive environment for their current or
potential competitors. A good PESTEL analysis inevitably links into an informed SWOT analysis. In both instances it is
necessary to isolate the key forces causing environmental change – simply creating a long list of factors may simply convince
you of your inability to change the situation.
Once having decided which are the critical factors, it is then necessary to decide on the likelihood of a particular
environmental change occurring and the significance of its impact on the firm. Matching the competitive capability of the firm
against the attractiveness of the business sector Airtite is operating in will provide an understanding of the firm’s competitive
position and the options open to it. Many other models and tools and techniques are available, including Porter’s five forces,product life cycle analysis and scenario building to generate alternative strategic responses.

13 Which of the following correctly describes the imprest system for operating petty cash?

A

A All expenditure out of petty cash must be supported by a properly authorised voucher.

B A regular equal amount of cash is transferred into petty cash.

C The exact amount of expenditure out of petty cash is reimbursed at intervals.

D A budget is fixed for a period which petty cash expenditure must not exceed.

正确答案：C

4 (a) The purpose of ISA 250 Consideration of Laws and Regulations in an Audit of Financial Statements is to

establish standards and provide guidance on the auditor’s responsibility to consider laws and regulations in an

audit of financial statements.

Explain the auditor’s responsibilities for reporting non-compliance that comes to the auditor’s attention

during the conduct of an audit. (5 marks)

正确答案：
4 CLEEVES CO
(a) Reporting non-compliance
Non-compliance refers to acts of omission or commission by the entity being audited, either intentional or unintentional, that
are contrary to the prevailing laws or regulations.
To management
Regarding non-compliance that comes to the auditor’s attention the auditor should, as soon as practicable, either:
■ communicate with those charged with governance; or
■ obtain audit evidence that they are appropriately informed.
However, the auditor need not do so for matters that are clearly inconsequential or trivial and may reach agreement1 in
advance on the nature of such matters to be communicated.
If in the auditor’s judgment the non-compliance is believed to be intentional and material, the auditor should communicate
the finding without delay.
If the auditor suspects that members of senior management are involved in non-compliance, the auditor should report the
matter to the next higher level of authority at the entity, if it exists (e.g. an audit committee or a supervisory board). Where
no higher authority exists, or if the auditor believes that the report may not be acted upon or is unsure as to the person to
whom to report, the auditor would consider seeking legal advice.
To the users of the auditor’s report on the financial statements
If the auditor concludes that the non-compliance has a material effect on the financial statements, and has not been properly
reflected in the financial statements, the auditor expresses a qualified (i.e. ‘except for disagreement’) or an adverse opinion.
If the auditor is precluded by the entity from obtaining sufficient appropriate audit evidence to evaluate whether or not noncompliance
that may be material to the financial statements has (or is likely to have) occurred, the auditor should express a
qualified opinion or a disclaimer of opinion on the financial statements on the basis of a limitation on the scope of the audit.
Tutorial note: For example, if management denies the auditor access to information from which he would be able to assess
whether or not illegal dumping had taken place (and, if so, the extent of it).
If the auditor is unable to determine whether non-compliance has occurred because of limitations imposed by circumstances
rather than by the entity, the auditor should consider the effect on the auditor’s report.
Tutorial note: For example, if new legal requirements have been announced as effective but the detailed regulations are not
yet published.
To regulatory and enforcement authorities
The auditor’s duty of confidentiality ordinarily precludes reporting non-compliance to a third party. However, in certain
circumstances, that duty of confidentiality is overridden by statute, law or by courts of law (e.g. in some countries the auditor
is required to report non-compliance by financial institutions to the supervisory authorities). The auditor may need to seek
legal advice in such circumstances, giving due consideration to the auditor’s responsibility to the public interest.

(d) Discuss the main benefits that might accrue from the successful implementation of a Total Quality

Management programme by the management of the combined entity. (5 marks)

正确答案：
(d) The benefits that might accrue from the successful implementation of a Total quality management programme by the
management of the combined entity include the following:
– There will be an increased awareness of all personnel within Quicklink Ltd of the need to establish a ‘quality culture’
within the company which will provide a basis of improved performance throughout the organisation.
– The successful adoption of a TQM philosophy would ensure that there is a real commitment to ‘continuous improvement’
in all processes.
– It would place a greater focus on customer satisfaction since at the heart of any TQM programme is a deep-seated
commitment to the satisfaction of every customer.
– There would be a greater emphasis upon teamwork which would be used in a number of forms e.g. quality circles which
could be established with a view to improving performance within every area of the business. The fostering of team spirit
will also improve communication within Quicklink Ltd.
– A major characteristic of a TQM programme is process-redesign which is used to simplify processes, systems,
procedures and the organisation itself. In this respect the adoption of a TQM philosophy will be invaluable since the
integration of the Quicklink Ltd and Celer Transport businesses will require, of necessity, a detailed review of those
processes currently employed.
– The adoption of a TQM philosophy will necessitate the monitoring of quality costs in order to measure whether the
objective of continuous improvement is being achieved. In this respect the aim will be to eliminate internal failure costs
such as late deliveries and lost items which are clearly detrimental to a business which operates in the transport and
haulage industry.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签