2014 ACCA考试时间地点安排一览
2014年各类考试时间大全
2014年各类考试时间表考试时间考试名称2014年1月4,5日MPA考试2014年1月4,5日MBA考试2014年1月4,5日法律硕士考试2014年1月开始会计证考试2014年1月4,5日考研2014年1月4日、5日、6日在职研究生（1月双证) 2014年1月9,11,18,25日雅思考试(IELTS) 2014年1月11日云南教师资格考试2014年1月11,12日自考2014年1月11日西藏招警考试2014年1月11日陕西材料员考试2014年1月12,18日托福考试2014年1月12日福建教师资格考试2014年1月14日浙江普通话水平测试2014年1月19日基金从业资格2014年1月11,19日GRE考试2014年1月19日对外汉语教师资格2014年1月24日GMAT考试时间考试时间考试名称2014年2月13,15,22日雅思考试(IELTS) 2014年2月22日江苏省教师资格考试2014年2月22日托福考试2014年2月23日托业考试(听力阅读) 2014年2月23日GRE考试考试时间考试名称2014年3月1,2,15,16,22,23日托福考试2014年3月1日北京招警考试2014年3月1,8,13,15日雅思考试(IELTS) 2014年3月9日至5月20日陕西会计证考试2014年3月9,29日GRE考试2014年3月9日四川成人英语考试2014年3月中旬博思考试2014年3月15日浙江招警考试2014年3月15日浙江公务员考试2014年3月16日linux认证2014年3月16日天津招警考试2014年3月16日教师资格(笔试) 2014年3月16日起至考完北京会计证考试2014年3月16日天津公务员考试2014年3月16日托业考试(听力阅读) 2014年3月16日湖南教师资格考试2014年3月16日广东导游考试2014年3月22,23日证券从业考试2014年3月22,23日公路造价师考试2014年3月22,23日公共英语考试2014年3月22日英语专业八级考试2014年3月23日江苏招警考试2014年3月23日江苏公务员考试2014年3月23日北京教师资格考试2014年3月23日-4月14日云南会计证考试2014年3月24日天津成人英语考试2014年3月29,30日重庆教师资格考试2014年3月29日期货从业考试2014年3月29日商务英语(中级) 2014年3月29日职称英语考试2014年3月29日职称日语考试2014年3月29日职称俄语考试2014年3月29日-4月2日计算机等级考试2014年3月30日陕西教师资格考试考试时间考试名称2014年3月30日-4月3日计算机等级考试2014年4月上旬至5月上旬安徽会计证考试2014年4月1日-12日福建三支一扶考试2014年4月4日职称计算机考试2014年4月5,12,24,26日雅思考试(IELTS) 2014年4月12-18日精算师考试2014年4月12日湖北公务员考试2014年4月12日湖南公务员考试2014年4月12,13日咨询工程师考试2014年4月12,19,27日托福考试2014年4月12日-14日江西教师资格考试2014年4月12日四川公务员考试2014年4月12,13日招警考试(黑龙江/安徽2014年4月12日西藏三支一扶考试2014年4月12日辽宁公务员考试2014年4月12日重庆公务员考试2014年4月12日福建公务员考试2014年4月12日山东公务员考试2014年4月12日贵州公务员考试2014年4月12日河北公务员考试2014年4月12日内蒙古公务员考试2014年4月12日云南公务员考试2014年4月12日海南公务员考试2014年4月12日,13日山西公务员考试2014年4月12日广东公务员考试2014年4月12日,13日江西公务员考试2014年4月12日,13日安徽公务员考试2014年4月12日,13日黑龙江公务员考试2014年4月12日,13日宁夏公务员考试2014年4月12日,13日广西公务员考试2014年4月13日起连续三个周末保险从业考试2014年4月13-28日湖南会计证考试2014年4月13日招警考试(四川/湖南/ 2014年4月13,26日GRE考试2014年4月14日成人英语考试(山东/黑2014年4月14日Oracle认证2014年4月19日吉林教师资格考试2014年4月19，20日自考2014年4月19,20日安徽教师资格考试2014年4月19日青海教师资格考试2014年4月19日英语专业四级考试2014年4月19,20日甘肃教师资格考试2014年4月19,20日新疆教师资格考试2014年4月19,20日安徽教师资格考试2014年4月19,20日宁夏教师资格考试2014年4月20日托业考试(听力阅读) 2014年4月20日上海三支一扶考试2014年4月20日陕西材料员考试2014年4月20日证券从业(预约式) 考试时间考试名称2014年5月江苏三支一扶考试2014年5月5日托业考试(口语写作) 2014年5月10,11日投资项目管理师考试2014年5月10日广州公务员考试2014年5月10日湖北特岗教师考试2014年5月10,18日GRE考试2014年5月10,15,17,24日雅思考试(IELTS) 2014年5月10日内蒙古教师资格考试2014年5月11,12,13,14日注册建筑师2014年5月11,17,24,25日托福考试2014年5月11日新疆成人英语考试2014年5月12日河北成人英语考试2014年5月12日天津教师资格考试2014年5月17日营销师考试2014年5月17日执业护士2014年5月17日商务英语(初级) 2014年5月17日物流师考试2014年5月17,18,24,25日卫生资格考试2014年5月17日秘书资格考试2014年5月17日心理咨询师考试2014年5月17日网络编辑考试2014年5月17,18日理财规划师考试2014年5月17日人力资源管理考试2014年5月17,18日电子商务师考试2014年5月17,18日公共营养师考试2014年5月17日(KET/PET) MSE考试2014年5月17,18日PMP考试2014年5月17日期货从业考试2014年5月18日证券从业(预约式) 2014年5月18日托业考试(听力阅读) 2014年5月18日企业培训师考试2014年5月17日安徽造价员考试2014年5月19日山西造价员考试2014年5月24日兵团公务员2014年5月24日天津三支一扶考试2014年5月24日兵团招警考试2014年5月24日商务英语(高级) 2014年5月24,25日监理工程师考试2014年5月24,25日环境影响评价师考试2014年5月24,25日计算机软考2014年5月24,25日翻译专业考试2014年5月24,25日青海招警考试2014年5月24,25日青海公务员考试2014年5月25日宁夏成人英语考试2014年5月25日管理咨询师考试2014年5月25日内蒙古造价员考试2014年5月25日内蒙古三支一扶考试2014年5月25日在职研究生（同等学力2014年5月25日在职申硕英语2014年5月下旬小升初2014年5月26日浙江造价员考试2014年5月31日三支一扶考试(安徽/吉2014年5月31日商务英语(中级)考试时间考试名称2014年6月14,15日二级建造师考试2014年6月1日单证员考试2014年9月15日成人英语考试(湖南/安2014年6月3-12日ACCA考试2014年6月7,19,21,28日雅思考试(IELTS) 2014年6月7,8,9日高考2014年6月7,22日GRE考试2014年6月8日四川特岗教师考试2014年6月8日内蒙古选调生考试2014年6月8日广西三支一扶考试2014年6月中旬中考2014年6月14日（FCE）MSE考试2014年6月14,15日社会工作者2014年6月14,15日注册税务师考试2014年6月14,15日土地登记代理人考试2014年6月14日大学英语四级考试2014年6月14日大学英语六级考试2014年6月14日重庆三支一扶考试2014年6月14日山西三支一扶考试2014年6月14,15日注册计量师2014年6月15日质量工程师考试2014年6月15日托业考试(听力阅读) 2014年6月15,21,28,29日托福考试2014年6月16日河南造价员考试2014年6月21日特岗教师考试(重庆/江2014年6月21日三支一扶考试(四川/云2014年6月21,22日证券从业考试2014年6月21日江西三支一扶考试2014年6月24日java认证2014年6月28日陕西公务员考试2014年6月28日湖南特岗教师考试2014年6月28日新疆特岗教师考试2014年6月28,29日银行从业资格考试2014年6月29日公选领导考试2014年6月29日湖南造价员考试2014年10月下旬金融英语考试考试时间考试名称2014年7月1-15日执业医师（实践技能）2014年7月05,06日自考2014年7月5日黑龙江三支一扶考试2014年7月5,13日GRE考试2014年7月5日期货从业考试2014年7月5日,6日新疆公务员考试2014年7月6日日语考试（JLPT) 2014年7月6,12日托福考试2014年7月10,12,19,26日雅思考试(IELTS) 2014年7月12日甘肃特岗教师考试2014年7月12日甘肃三支一扶考试2014年7月12日思科认证2014年7月14日广西成人英语考试2014年7月20日证券从业(预约式) 2014年7月21日托业考试(听力阅读) 考试时间考试名称2014年8月2,9,16,21日雅思考试(IELTS) 2014年8月5日微软认证2014年8月16,23,30日托福考试2014年8月17,24,31日GRE考试2014年8月17日对外汉语教师资格2014年8月23日(综合) 注册会计师2014年8月25日托业考试(听力阅读) 2014年8月25日吉林成人英语考试2014年8月31日贵州造价员考试考试时间考试名称2014年9月重庆公务员考试2014年9月4,6,20,27日雅思考试(IELTS)2014年9月6日重庆事业单位考试2014年9月6,7日暖通工程师2014年9月6,14,25日GRE考试2014年9月6,7日价格鉴证师考试2014年9月6,7日资产评估师考试2014年9月6,7日设备监理师考试2014年9月6,7日化工工程师考试2014年9月6,7日环保工程师考试2014年9月6,7日结构工程师考试2014年9月6,7日物业管理师考试2014年9月6,7日岩土工程师考试2014年9月6日期货从业考试2014年9月6、7日电气工程师考试2014年9月6、7日安全工程师考试2014年9月中旬博思考试2014年9月13,14日公共英语考试2014年9月13,14日企业法律顾问考试2014年9月13,14日国际商务师考试2014年9月13,14日外销员考试2014年9月13,14日通信工程师考试2014年9月13,14日执业医师（综合笔试）2014年9月13,14日(专业) 注册会计师2014年9月13,14日注册测绘师2014年9月13,14日重庆教师资格考试2014年9月13,14日证券从业考试2014年9月13,14日山东造价员考试2014年9月14,27日托福考试2014年9月14日重庆成人英语考试2014年9月14日托业考试(听力阅读) 2014年9月中下旬政法干警考试2014年9月19,20日司法考试2014年9月20,21日土地估价师考试2014年9月20,21日一级建造师考试2014年9月20-24日计算机等级考试2014年9月20-21日(欧洲考区) 注册会计师2014年9月21日福建造价员考试2014年9月21日统计从业资格考试时间考试名称2014年10月2,11,18,25日雅思考试(IELTS)2014年10月10-12日公路监理师考试2014年10月11,12日房地产估价师考试2014年10月11,18,26日托福考试2014年10月18,19日房地产经纪人考试2014年10月12,19,25日GRE考试2014年10月12日开始保险从业考试2014年10月18日宁夏教师资格考试2014年10月18,19日自考2014年10月18-24日精算师考试2014年10月18日浙江事业单位考试2014年10月18,19日广告师考试2014年10月18,19日执业药师考试2014年10月18,19日造价工程师考试2014年10月18,19日招标师考试2014年10月18,19日城市规划师考试2014年10月19日统计师考试2014年10月19日出版专业考试2014年10月19日审计师考试2014年10月25,26日成人高考2014年10月25、26日高级会计师考试2014年10月25日初级会计职称考试2014年10月25,26日中级会计职称考试2014年10月26日在职攻硕英语2014年10月26日教师资格(笔试)2014年10月26日法律硕士考试2014年10月26日MPA考试2014年10月26日在职研究生（10月联考）2014年10月26日MBA考试2014年10月26日货运代理考试2014年10月26日对外汉语教师资格2014年10月27日湖北造价员考试2014年10月27日托业考试(听力阅读) 考试时间考试名称2014年11月1,8,13,22日雅思考试(IELTS) 2014年11月1,16,22,,30日GRE考试2014年11月1日经济师考试2014年11月2日证券从业(预约式) 2014年11月2,8,9,29日托福考试2014年11月2,8,9,,29日托福考试2014年11月3日报关员考试2014年11月8日贵州导游考试2014年11月8,9日翻译专业考试2014年5月31日安全评价师考试2014年11月9,10日北京造价员考试2014年11月9,10日计算机软考2014年11月9,10日银行从业资格考试2014年11月15日期货从业考试2014年11月15日秘书资格考试2014年11月15日-16日导游考试2014年11月15日人力资源管理考试2014年11月15日心理咨询师考试2014年11月15日网络编辑考试2014年11月15日物流师考试2014年11月15,16日电子商务师考试2014年11月15,16日PMP考试2014年11月15,16日公共营养师考试2014年11月15日营销师考试2014年11月15日商务英语(高级) 2014年11月16日企业培训师考试2014年11月16日跟单员考试2014年11月17日托业考试(听力阅读) 2014年11月22,23日国际内审师考试2014年11月22,23日理财规划师考试2014年11月22日甘肃导游考试2014年11月22日商务英语(初级) 2014年11月22日商务英语(初级) 2014年11月22日(KET/PET) MSE考试2014年11月23,24日国家公务员考试2014年11月29日商务英语(中级) 2014年11月29日商务英语(高级) 2014年11月29日,30日证券从业考试考试时间考试名称2014年12月2-11日ACCA考试2014年12月4,6,13,20日雅思考试(IELTS) 2014年12月6日江苏事业单位考试2014年12月6日LSAT考试2014年12月6,13,14,21日托福考试2014年12月7日报检员考试2014年12月7日日语考试（JLPT) 2014年12月7,20日GRE考试2014年12月7日北京公务员考试2014年12月8日托业考试(口语写作) 2014年12月13日大学英语四级考试2014年12月13日大学英语六级考试2014年12月15日托业考试(听力阅读) 2014年12月20日（FCE）MSE考试。
2014年ACCA考试(P1专业会计师)考前总结2
2014年ACCA考试（P1专业会计师）考前总结2本文由高顿ACCA整理发布，转载请注明出处Impact on the corporate government(1) Including social objectives in the mission statement oforganization is a sign that the board believes that they have significantimpact on corporate strategy.(2) Ethical codes are part of corporate guidance to promote goodcorporate behavior among their employees.(3) Company should report on ethical and social conduct in theirOperation and Financial Review and also may prepare social accounts showing impactof stakeholders.(4) Impact of stakeholders on corporate governance may includerepresentatives from key stakeholder groups on the board.Institutional investor(1) Institutional investors are now the biggest investors in many stockmarkets. They manage funds invested by individuals. Institutional investors canwield great power over the companies in which they invest.(2) The major institutional investors include pension funds, lifeinsurance companies, unit trusts and venture capitals companies.Role & influence(1) The significant role of institutional investors is to promote goodcorporate governance.(2) Due to the size of their shareholdings, institutional investors canexert significant influence on corporate policy.(3) Institutional investors should make a dialogue with companies baseon the mutual understanding of objectives.(4) Institutional investors can use many means to intervene and exerttheir influences on companies, such as voting, calling on extraordinary generalmeeting.(5) The key issue is to increase dominance of investors and contributepositively to corporate governance through concentrating power in a few hands.Principal-agent relationship(1) Under the form of joint-stock, companies are limited by shares. Theseparation of ownership from management makes agency is a significant issue incorporate governance, especially for large companies.(2) The problem of principals (owners) not being able to run thecompany themselves and therefore having to rely on agents (directors) to do sofor them can cause issues if there is a breach of trust by directors who maypursue their own interests rather than he shareholders’.Agency cost(1) For principals, it is difficult and expensive to verify what theagent is doing and to introduce mechanism to control the activities of agent.(2) Agency costs are incurred when principals attempt to monitor theactivities of agents as well as establishing control system.(3) Agency costs may be measured in monetary terms.Agency accountability(1) Agency accountability means that the agent is answerable under thecontract to his principal and must account for the resources of his principaland the money he has gained working on his principal’s behalf.(2) Accountability relates to the n eed to act in shareholders’interests, the need to provide good information, the need to operate within adefined legal structure.(3) Corporate governance systems are designed to enforce thisaccountability for principal.Resolving the agency problem(1) Alignment of interests is accordance between the objectives ofagents acting with an organization and the objectives of the organization as awhole.(2) Alignment of interests may be achieved by giving managers profit-relatedpay or incentives that are related to profits or share price.Transaction costs theory & Stakeholder theoryTransaction costs theory(1) The way the company is organized and governed determines itscontrol over transactions.(2) Outside transaction occur costs such as searching and bargainingcosts. Keeping transaction internally may reduce the uncertainties aboutdealing with outside.(3) In terms of transaction costs, company consider to whetherinternalize their transaction or deal with outside.(4) Manager behave rationally and opportunistically to organize theirtransaction to pursue their own interests.(5) Asset specificity, certainty and frequency are three variablesconsidered by company to determine the degree of monitoring and control.(6) Corporate governance costs build up including internal controls tomonitor management.(7) Transaction costs theory is similar to agency theory to ensure thatcompany managers pursue shareholder’s best interests rather than their own.Stakeholder theory(1) Stakeholder theory is based on companies being so large that theyare not only responsible to their shareholders, but have a significant impacton society.(2) Stakeholders affect or be affected by companies include:shareholders, employees, customers, suppliers, creditors, community,government, and environment etc.(3) Stakeholder theory may be the necessary outcome of agency theory.Agency theory is a narrow form of stakeholder theory. Both of them have thepurpose of aligning divergent interests.Role & Responsibilities of Board ofdirectors(1) Promote the success of the company(2) Direct and supervise the company affairs(3) Provide entrepreneurial leadership(4) Enable risk to be assessed/managed and a prudent/effective controlsystem(5) Set company’s strategic aims(6) Ensure necessary financial and human resources in place for meetingobjectives(7) Review management performance.(8) Set the company’s values and standards(9) Ensure company’s obligations to its stakeholders are met(10) Monitoring the CEO(11) Manage potential conflicts of interests(12) Ensure effective communication internally and externallyUnitary boards vs. two-tier boardsAdvantages/disadvantages of unitary boards(Advantages)(1) It is a structure that permits much more involvement. Alldirectors, including executive directors and non-executive directors, have theequal legal responsibilities for the management of the company.(2) Non-executive directors are empowered. They bring not only theindependent scrutiny to the boards, but their own expertise and perspectivesand, which is valuable for the decision-making and management of company.(3) Accountability is enhanced. Under a cabinet-like arrangement, alldirectors are equally accountable. Meanwhile wider viewpoints provided by boarddiscussion suggest better decisions.(4) Reduce the likelihood of abuse of power by a small number of seniordirectors and protect against fraud and malpractice.(Disadvantages)(1) It is awkward to ask non-executive director or independent directorto be both manager or monitor.(2) It requires non-executive director to spend much time on attendingboarding meeting or the commitment required to obtain sufficient knowledge.Advantages/disadvantages of two-tier boards(Advantages)(1) Separating clearly and formally between those monitoring and thosebeing monitored. In other words, between those managing the company and thosewho own the company or control it for the benefit of shareholders.(2) Taking account of the needs of stakeholders and allow widerinvolvement of stakeholders. The supervisory board has worker’s representativeswho are important stakeholders of the company.(3) There is direct power over the management through the right toappoint members of the management. Meanwhile it allows effective guards againstmanagement inefficiency and fraud.(4) Encouraging transparency and independence of thought, discussionand decision within the company.(Disadvantages)(1) There is confusion over authority and therefore a lack of accountability.(2) The management board may restrict the information passed on to thesupervisory board.(3) There is dilution of power through stakeholder involvement.(4) There is bureaucracy and slower decision-making.更多ACCA资讯请关注高顿ACCA官网：。
2014年考试计划
10月19日 英语（二）
管理系统中计算机应 用 风险管理 英语（二） 电子商务概论
英语（二） 物理（工）
英语（二）
下午 14：30-17：00
艺术设计
财务会计
人力资源
移动商务
下午 14：30-17：00
商务英语写作（加 考）
微观经济学 统计学原理
劳动经济学（加考）
高等数学（工本） 外经贸经营与管理
中国近现代史纲要 国际贸易实务（一）
中国近现代史纲要
中国近现代史纲要 政府与事业单位会计 （选考）
工资管理学（加考）
市场营销策划 中国近现代史纲要
组织行为学（二）
结构力学（一）（加 考）
中国近现代史纲要
企业会计学（选考） 企业会计学（选考） 企业管理咨询 市场营销策划 广告学（一）（选 考） 高级财务会计 审计学 广告学（一）（选 考） 电子商务概论 风险管理 英语（二）
中国近现代史纲要 线性代数 混凝土及砌体结构 （加考）
中国近现代史纲要
上午 9：00-11：30
4月20日 英语（二） 英语（二） 英语（二） 英语（二） 英语（二）
下午 14：30-17：00
消费经济学（选考） 消费经济学（选考） 电子商务概论 国际市场营销学 （二） 电子商务概论 公司法律制度研究
电子商务运营管理 上午 9：00-11：30 企业管理咨询与诊断
管理系统中计算机应 用
结构力学（二） 工程项目管理（选 考）
高等数学（工本）
商务英语阅读(加考) 国际旅游学（加考）
会计制度设计与比较 现代企业人力资源管 （选考） 理概论 宏观劳动配置(选考)
国际贸易实务（一） 上午 9：00-11：30 中国近现代史纲要
2014年考试日历
2014年考试日历考试时间考试名称1月4、5日2014考研(超过3小时6日进行)1月4、5日2014MPA考试(超过3小时6日进行)1月4、5日2014MBA考试(超过3小时6日进行)1月4、5日2014法律硕士(超过3小时6日进行)1月11日云南教师资格考试1月9、11、18、25日雅思(IELTS)1月11、19日GRE考试1月11、12日自考(部分地区除外)1月12日福建教师资格考试1月12、18日托福1月18日上海公务员考试1月18日(上海)秘书资格考试1月18日基金从业资格1月开始会计从业资格考试时间考试名称 2月1、13、15、22日雅思(IELTS)2月22日 托福 2月22日(上海)网络编辑 2月22日 江苏教师资格考试2月23日 GRE 考试 2月23日托业(听力阅读)考试时间 考试名称 3月1、8、13、15日 雅思(IELTS)3月1/2/15/16/22/23日托福3月9日 山西教师资格考试 3月9日 深圳公务员考试 3月9日 青海造价员考试3月9、29日 GRE 考试 3月15日 期货从业资格 3月15日 湖南教师资格考试 3月15日 辽宁教师资格考试 3月16日托业(听力阅读) 3月16日 教师资格考试(笔试)海南/安徽/山东/湖北 贵州/河北/上海/浙江/广西3月16日浙江公务员考试3月16日广东公务员考试3月16日天津公务员考试3月22日英语专业八级考试3月22、23日公共英语(1级B-3级) 3月22、23日证券从业资格3月22、23日公路造价师3月23日江苏公务员考试3月23日北京教师资格考试3月29日职称英语3月29日职称日语3月29日(上海)秘书资格考试3月29日商务英语(中级加试) 3月29、30日重庆教师资格考试3月29日-4月1日计算机等级考试考试时间考试名称3月29日-4月1日计算机等级考试4月5、12、24、26日雅思(IELTS) 4月12日内蒙古教师资格考试4月12日湖北公务员考试4月12日陕西公务员考试4月12日福建公务员考试4月12日重庆公务员考试4月12日辽宁公务员考试4月12日贵州公务员考试4月12日云南公务员考试4月12日海南公务员考试4月12日吉林公务员考试4月12、13日广西公务员考试4月12、13日安徽公务员考试4月12、13日湖南公务员考试4月12、13日江西公务员考试4月12、13日宁夏公务员考试4月12、13日内蒙古公务员考试4月12日起连续三个周末保险从业考试("三师")4月12、13日咨询工程师4月12日-18日精算师考试4月12、19、27日托福4月13日河北公务员考试4月13、26日GRE考试4月19日吉林教师资格考试4月19日英语专业四级考试4月19、20日安徽教师资格考试4月19、20日自考(部分地区除外)4月19、20日新疆教师资格考试4月19、20日宁夏教师资格考试4月19、20日四川教师资格考试4月19、20日青海教师资格考试4月20日陕西教师资格考试4月20日甘肃教师资格考试4月20日托业(听力阅读)4月26、27日山西公务员考试4月27日广州公务员考试4月27日四川省直公务员考试时间考试名称5月10、11日二级注册建筑师5月10、11日投资项目管理师5月10至13日一级注册建筑师5月10、15、17、24日雅思(IELTS) 5月10日期货从业资格5月10、18日GRE考试5月11日托业(口语写作)5月11、17、24、25日托福5月17日(全国)心理咨询师5月17日(全国)秘书资格考试5月17日(全国)网络编辑5月17日商务英语(初级笔试)5月17日执业护士5月17、18日(上海)物流师5月17、18日理财规划师5月17、18、24、25日卫生资格5月17、18日(上海)企业培训师5月17、18日(上海)人力资源管理师5月18日山西造价员考试5月18日托业(听力阅读)5月24日商务英语(高级笔试) 5月24、25日二级建造师5月24、25日计算机软件水平考试5月24、25日监理工程师5月24、25日环境影响评价师5月24、25日一、二、三级翻译专业资格(水平)考试5月25日浙江造价员考试5月25日在职申硕英语5月25日管理咨询师5月31日商务英语(中级笔试)考试时间考试名称6月2/3/4/5/6/9/10/11日ACCA考试6月7、8、9日高考6月7、22日GRE考试6月7、19、21、28日雅思(IELTS) 6月14日英语四六级6月14、15日社会工作者6月14、15日注册计量师（一级）6月14、15日土地登记代理人6月14、15日注册税务师6月15日青海公务员考试6月15日托业(听力阅读)6月15日质量工程师6月15日黑龙江教师资格考试6月15、21、28、29日托福6月21日单证员6月21、22日(上海)心理咨询师6月21、22日证券从业资格6月22日山东公务员考试6月28日河南造价员考试6月28日湖南造价员考试6月28、29日银行专业资格考试6月28、29日(省直)广东造价员考试6月29日福建造价员考试6月29日黑龙江公务员考试6月开始中考考试时间考试名称7月1日至15日执业医师(实践技能)7月5、6日自考(部分地区除外)7月5、13日GRE考试7月6日日语等级考试7月6、12日托福7月10、12、19、26日雅思(IELTS)7月12日期货从业资格7月26日(上海)秘书资格考试考试时间考试名称8月2、9、16、21日雅思(IELTS)8月16、23、30日托福8月17、24、31日GRE考试8月23日(综合+英语)注册会计师8月30日(上海)网络编辑考试时间考试名称9月4、6、20、27日雅思(IELTS) 9月6日西藏公务员考试9月6、7日价格鉴证师9月6、7日安全工程师9月6、7日设备监理师9月6、7日电气工程师9月6、7日环保工程师9月6、7日注册化工工程师9月6、7日岩土工程师9月6、7日物业管理师9月6、7日一级结构工程师9月6、7日暖通工程师9月6、7日给排水工程师9月7日二级结构工程师9月13、18、25、28日GRE考试9月13、14日(专业)注册会计师9月13、14日执业医师(综合笔试)9月13、14日注册测绘师9月13、14日土地估价师9月13、14日宁夏造价员考试9月14、21、27日托福9月20日重庆公务员考试9月20日兵团公务员考试9月20日(上海)秘书资格考试9月20、21日政法干警考试9月20、21日一级建造师9月20、21日司法考试9月20、21日(欧洲考区)注册会计师9月20、21日新疆公务员考试9月20、21日证券从业资格9月20、21日重庆教师资格考试9月20日-23日计算机等级考试9月20日-24日初级会计职称考试9月21日统计从业资格9月27日河南公务员考试9月27日四川公务员考试9月27日甘肃公务员考试9月27日期货从业资格不能如期举行注册资产评估师不能如期举行企业法律顾问2014年起考试取消外销员2014年起考试取消国际商务师考试时间考试名称10月2、11、18、25日雅思(IELTS)10月11、18、26日托福10月12、19、25日GRE考试10月18日吉林教师资格考试10月18日云南教师资格考试10月18日宁夏教师资格考试10月18、19日青海教师资格考试10月18、19日房地产估价师10月18、19日执业药师10月18、19日造价工程师10月18、19日城市规划师10月18、19日自考(部分地区除外)10月18、19日四川教师资格考试10月18、19日新疆教师资格考试10月18-24日精算师考试10月18日起连续三个周末保险从业考试("三师")10月19日出版专业资格10月19日审计师10月19日统计师10月19日甘肃教师资格考试10月19日福建教师资格考试10月25、26日成人高考10月25、26日中级会计职称考试10月25、26日 广东造价员考试 10月26日 高级会计师 10月26日 在职MPA 10月26日 在职MBA 10月26日 在职法律硕士 10月26日 在职攻硕英语 10月26日 国际货运代理人 10月26日 西藏造价员考试 10月26日 湖北造价员考试 考试日期推迟 房地产经纪人 2014年暂停广告师考试考试时间 考试名称 11月1日 经济师 11月1日 河北造价员考试 11月1、2日 (北京:11月1日、22日)银行专业资格考试11月1、2日 招标师 11月1、8、13、22日 雅思(IELTS) 11月1、16、22、30日GRE 考试11月2日报关水平测试(报关员) 11月2日教师资格考试(笔试)山西/海南/安徽/陕西 湖北/吉林/贵州/河北 上海/浙江/广西/江苏11月2、8、9、29日托福11月8、9日一、二、三级翻译专业资格(水平)考试11月8、9日计算机软件水平考试11月14-16日公路监理师11月15日广西造价员考试11月15日商务英语(高级笔试) 11月15、16日国际内审师11月16日跟单员11月22日(全国)心理咨询师11月22日(全国)秘书资格考试11月22日(全国)网络编辑11月22日期货从业资格11月22日安全评价师11月22日商务英语(初级笔试) 11月22、23日北京造价员考试11月22、23日(上海)物流师11月22、23日理财规划师11月22、23日(上海)人力资源管理师11月22、23日(上海)企业培训师11月29日商务英语(中级笔试) 11月29、30日证券从业资格11月29、30日2015国家公务员考试11月甘肃造价员考试考试时间考试名称12月1日-10日ACCA考试12月4、6、13、20日雅思(IELTS)12月6、13、14、21日托福12月6日新疆造价员考试12月7日内蒙古造价员考试12月7日日语等级考试12月7、20日GRE考试12月13日2015北京公务员12月13日-14日计算机等级考试12月14日重庆造价员考试12月20日英语四六级12月20日江苏造价员考试12月20、21日(上海)心理咨询师12月21日天津教师资格考试12月21日2015上海公务员12月27、28日2015考研(超过3小时29日进行)12月27、28日2015MPA考试(超过3小时29日进行)12月27、28日2015MBA考试(超过3小时29日进行)12月27、28日2015法律硕士(超过3小时29日进行)12月27、28日上海造价员考试。
2014年AP考试各科时间安排表(中文版)
2014年AP考试各科时间安排表科目考试日期考生入场第Ⅰ部分考试时间第Ⅱ部分考试时间考试总时间（不含休息）Chemistry化学5月5日上午7:301小时30分钟1小时30分钟3小时EnvironmentalScience 环境科学5月5日上午7:301小时30分钟1小时30分钟3小时Psychology 心理学5月5日下午12:301小时10分钟50分钟2小时Computer Science A 计算机科学A 5月6日上午7:301小时15分钟1小时45分钟3小时Art History艺术史5月6日下午12:30 1小时* 2小时3小时Calculus AB 微积分AB 5月7日上午7:301小时45分钟1小时30分钟3小时15分钟Calculus BC 微积分BC 5月7日上午7:301小时45分钟1小时30分钟3小时15分钟Chinese Language andCulture中国语言与文化5月7日下午12:301小时20分钟41分钟2小时1分钟English Literatureand Composition英国文学与写作5月8日上午7:30 1小时2小时3小时English Language andComposition 英国语言与写作5月9日上午7:30 1小时2小时15分钟3小时15分钟Statistics 统计学5月9日下午12:301小时30分钟1小时30分钟3小时Biology 生物学5月12日上午7:301小时30分钟1小时30分钟3小时Physics B 物理学B 5月12日下午12:301小时30分钟1小时30分钟3小时Physics C: Mechanics物理学C: 力学5月12日下午12:30 45分钟45分钟1小时30分钟Physics C:Electricity and5月12日下午14:10 45分钟45分钟1小时30分钟Magnetism 物理学C: 电磁学Human Geography 人文地理学5月13日下午12:30 1小时1小时15分钟2小时15分钟United StatesHistory 美国历史5月14日上午7:30 55分钟2小时10分钟3小时5分钟European History 欧洲历史5月14日下午12:30 55分钟2小时10分钟3小时5分钟Macroeconomics 宏观经济学5月15日上午7:301小时10分钟1小时2小时10分钟World History 世界史5月15日上午7:30 55分钟2小时10分钟3小时5分钟Microeconomics 微观经济学5月15日下午12:301小时10分钟1小时2小时10分钟只报考一门Physics C的考生在考试中没有休息时间，同时报考两门Physics C的考生可在两门考试之间拥有监考老师监督下的10分钟的休息时间。
ACCA考试下午一般几点开考？
ACCA考试下午一般几点开考？
ACCA考试下午开考的具体时间是北京时间下午3点。
全世界也是统一一个时间开始考试。
ACCA每科考试时间不是全科都一样，根据ACCA考试科目不同时间也可能不一样。
1、ACCA F1-F4随时机考，当场知成绩，随报随考，费用固定。
考试时间：2小时。
及格成绩为50分(百分制)。
2、F5-F9科目2018年3月取消笔试，以后只有分季机考，每年
3、6、9、12月4个考季，机考时间：3小时20分钟，另有10分钟时间阅读考前须知，及格成绩为50分(百分制)。
3、ACCA专业P阶段所有课程考试时间为3小时，及格成绩为50分(百分制)，每科成绩合格后予以保留。
以上就是关于ACCA考试下午一般几点开考?的内容。
想了解更多ACCA考试资讯，请登录中公财经网ACCA栏目。
2014年度注册会计师全国统一考试专业阶段考试科目
年月日
地方考办
意见
签章
年月日
考生向注协提交时应一并提交下列文件：
1.《免试申请表》(一式两份)；
2.高级技术职称证书原件及复印件和高级技术职称批准文件原件及复印件（一式两份）；
3.身份证件原件及复印件（一式两份）；
4. A4纸张打印。
精品文档考试教学资料施工组织设计方案
2014年度注册会计师全国统一考试专业阶段考试科目
免试申请表
姓名
性别
出生年月
身份证件号码
照片
技术职称
职称评定时间
工作单位
联系电话
通讯地址
邮政编码
申请
科目免试
（划√）
审计
会计
财务成本管理
经济法
税法
公司战略与风险管理
本人对上述信息及资料的真实性负责。
签名：年月日申请人Biblioteka 在单位人事主管部门对技术职称的确认
2014年度注册会计师全国统一考试英语测试报名简章【模板】
附件：2014年度注册会计师全国统一考试英语测试报名简章根据财政部注册会计师考试委员会（简称财政部考委会）决定，现将2014年度注册会计师全国统一考试英语测试报名有关事项通知如下：一、报名条件同时符合下列条件的人员，可以报名参加2014年度注册会计师全国统一考试英语测试：（一）取得注册会计师全国统一考试全科合格证或报名参加2014年度注册会计师全国统一考试的报名人员；（二）具有大学英语六级或相当于大学英语六级水平。
有下列情形之一的人员，不得报名参加注册会计师全国统一考试英语测试：1. 因被吊销注册会计师证书，自处罚决定之日起至申请报名之日止不满5年者；2. 以前年度参加注册会计师全国统一考试因违规而受到停考处理期限未满者。
二、测试时间、地点、方式和范围测试时间：2014年8月23日08：30－10：30。
测试地点：英语测试考区设在直辖市和各省会城市。
应考人员凭准考证、身份证件原件参加测试。
测试方式：测试采用闭卷、计算机化考试（简称机考）方式。
即，在计算机终端获取试题、作答并提交答案。
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报名分为网上预报名和资格审核两个步骤。
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报名人员符合报名条件，但不能完成网上预报名的，可向所在省、自治区、直辖市财政厅（局）注册会计师考试委员会办公室（简称地方考办）查询办理（查询电话详见网上报名系统中有关各省报名信息）。
ACCA2014年6月份考试真题
ACCA2014年6月份考试真题(P2)更新日期：2014年11月14日来源：月亮岛教育作者：编辑组点击：484次The following information needs to be taken into account in the preparation of the group financial statements of Robby:(i) On 1 June 2010, Robby acquired 80% of the equity interests of Hail. The purchase consideration comprisedcash of $50 million. Robby has treated the investment in Hail at fair value through other comprehensive income(OCI).A dividend received from Hail on 1 January 2012 of $2 million has similarly been credited to OCI.It is Robby’s policy to measure the non-controlling interest at fair value and this was $15 million on 1 June 2010.On 1 June 2010, the fair value of the identifiable net assets of Hail were $60 million and the retained earningsof Hail were $16 million. The excess of the fair value of the net assets is due to an increase in the value ofnon-depreciable land.(ii) On 1 June 2009, Robby acquired 5% of the ordinary shares of Zinc. Robby had treated this investment at fairvalue through profit or loss in the financial statements to 31 May 2011.On 1 December 2011, Robby acquired a further 55% of the ordinary shares of Zinc and gained control of thecompanyThe fair value of the identifiable net assets at 1 December 2011 of Zinc was $26 million, and the retainedearnings were $15 million. The excess of the fair value of the net assets is due to an increase in the value ofproperty, plant and equipment (PPE), which was provisional pending receipt of the final valuations. Thesevaluations were received on 1 March 2012 and resulted in an additional increase of $3 million in the fair valueof PPE at the date of acquisition. This increase does not affect the fair value of the non-controlling interest atacquisition. PPE is to be depreciated on the straight-line basis over a remaining period of five years.(iii) Robby has a 40% share of a joint operation, a natural gas station. Assets, liabilities, revenue and costs areapportioned on the basis of shareholding.The following information relates to the joint arrangement activities:– The natural gas station cost $15 million to construct and was completed on 1 June 2011 and is to bedismantled at the end of its life of 10 years. The present value of this dismantling cost to the jointarrangement at 1 June 2011, using a discount rate of 5%, was $2 million.– In the year, gas with a direct cost of $16 million was sold for $20 million. Additionally, the joint arrangementincurred operating costs of $0·5 million during the year.Robby has only contributed and accounted for its share of the construction cost, paying $6 million. The revenueand costs are receivable and payable by the other joint operator who settles amounts outstanding with Robbyafter the year end.(iv) Robby purchased PPE for $10 million on 1 June 2009. It has an expected useful life of 20 years and isdepreciated on the straight-line method. On 31 May 2011, the PPE was revalued to $11 million. At 31 May2012, impairment indicators triggered an impairment review of the PPE. The recoverable amount of the PPE was$7·8 million. The only accounting entry posted for the year to 31 May 2012 was to account for the depreciationbased on the revalued amount as at 31 May 2011. Robby’s accounting policy is to make a transfer of the excessdepreciation arising on the revaluation of PPE.(v) Robby held a portfolio of trade receivables with a carrying amount of $4 million at 31 May 2012. At that date,the entity entered into a factoring agreement with a bank, whereby it transfers the receivables in exchange for$3·6 million in cash. Robby has agreed to reimburse the factor for any shortfall between the amount collectedand $3·6 million. Once the receivables have been collected, any amounts above $3·6 million, less interest onthis amount, will be repaid to Robby. Robby has derecognised the receivables and charged $0·4 million as a lossto profit or loss.(vi) Immediately prior to the year end, Robby sold land to a third party at a price of $16 million with an option topurchase the land back on 1 July 2012 for $16 million plus a premium of 3%. The market value of the land is$25 million on 31 May 2012 and the carrying amount was $12 million. Robby accounted for the sale,consequently eliminating the bank overdraft at 31 May 2012.Required:(a) Prepare a consolidated statement of financial position of the Robby Group at 31 May 2012 in accordancewith Hong Kong Financial Reporting Standards. (35 marks)3 [P.T.O.(b) (i) In the above scenario (information point (v)), Robby holds a portfolio of trade receivables and enters into afactoring agreement with a bank, whereby it transfers the receivables in exchange for cash. Robbyadditionally agreed to other terms with the bank as regards any collection shortfall and repayment of anymonies to Robby. Robby derecognised the receivables. This is an example of the type of complex transactionthat can arise out of normal terms of trade. The rules regarding derecognition are quite complex and areoften not understood by entities.Describe the rules of HKFRS 9 Financial Instruments relating to the derecognition of a financial assetand how these rules affect the treatment of the portfolio of trade receivables in Robby’s financialstatements. (9 marks)(ii) Discuss the legitimacy of Robby selling land just prior to the year end in order to show a better liquidityposition for the group and whether this transaction is consistent with an accountant’s responsibilities tousers of financial statements.Note: Your answer should include reference to the above scenario. (6 marks)(50 marks)4Section B – TWO questions ONLY to be attempted2 William is a public limited company and would like advice in relation to the following transactions.(a) William owned a building on which it raised finance. William sold the building for $5 million to a financecompany on 1 June 2011 when the carrying amount was $3·5 million. The same building was leased back fromthe finance company for a period of 20 years, which was felt to be equivalent to the majority of the asset’seconomic life. The lease rentals for the period are $441,000 payable annually in arrears. The interest rate implicitin the lease is 7%. The present value of the minimum lease payments is the same as the sale proceeds.William wishes to know how to account for the above transaction for the year ended 31 May 2012.(7 marks)(b) William operates a defined benefit scheme for its employees. At June 2011, the net pension liability recognisedin the statement of financial position was $18 million, excluding an unrecognised actuarial gain of $15 millionwhich William wishes to spread over the remaining working lives of the employees. The scheme was revised on1 June 2011. This resulted in the benefits being enhanced for some members of the plan and because benefitsdo not vest for these members for five years, William wishes to spread the increased cost over that period.However, part of the scheme was to be closed, without any redundancy of employees.William requires advice on how to account for the above scheme under HKAS 19 Employee Benefits includingthe presentation and measurement of the pension expense. (7 marks)(d) William acquired another entity, Chrissy, on 1 May 2012. At the time of the acquisition, Chrissy was being suedas there is an alleged mis-selling case potentially implicating the entity. The claimants are suing for damages of$10 million. William estimates that the fair value of any contingent liability is $4 million and feels that it is morelikely than not that no outflow of funds will occur.William wishes to know how to account for this potential liability in Chrissy’s entity financial statements andwhether the treatment would be the same in the consolidated financial statements.(4 marks)Required:Discuss, with suitable computations, the advice that should be given to William in accounting for the aboveevents.Note: The mark allocation is shown against each of the four events above.Professional marks will be awarded in question 2 for the quality of the discussion. (2 marks)(25 marks)5 [P.T.O.3 Ethan, a public limited company, develops, operates and sells investment properties.(a) Ethan focuses mainly on acquiring properties where it foresees growth potential, through rental income as wellas value appreciation. The acquisition of an investment property is usually realised through the acquisition of theentity, which holds the property.In Ethan’s consolidated financial statements, investment properties acquired through business combinations arerecognised at fair value, using a discounted cash flow model as approximation to fair value. There is currently anactive market for this type of property. The difference between the fair value of the investment property asdetermined under the accounting policy, and the value of the investment property for tax purposes results in adeferred tax liability.Goodwill arising on business combinations is determined using the measurement principles for the investmentproperties as outlined above. Goodwill is only considered impaired if and when the deferred tax liability is reducedbelow the amount at which it was first recognised. This reduction can be caused both by a reduction in the valueof the real estate or a change in local tax regulations. As long as the deferred tax liability is equal to, or largerthan, the prior year, no impairment is charged to goodwill. Ethan explained its accounting treatment by confirmingthat almost all of its goodwill is due to the deferred tax liability and that it is normal in the industry to accountfor goodwill in this way.Since 2008, Ethan has incurred substantial annual losses except for the year ended 31 May 2011, when it madea small profit before tax. In year ended 31 May 2011, most of the profit consisted of income recognised onrevaluation of investment properties. Ethan had announced early in its financial year ended 31 May 2012 thatit anticipated substantial growth and profit. Later in the year, however, Ethan announced that the expected profitwould not be achieved and that, instead, a substantial loss would be incurred. Ethan had a history of reportingconsiderable negative variances from its budgeted results. Ethan’s recognised deferred tax assets have beenincreasing year-on-year despite the deferred tax liabilities recognised on business combinations. Ethan’s deferredtax assets consist primarily of unused tax losses that can be carried forward which are unlikely to be offset againstanticipated future taxable profits. (11 marks)(b) Ethan wishes to apply the fair value option rules of HKFRS 9 Financial Instruments to debt issued to finance itsinvestment properties. Ethan’s argument for applying the fair value option is based upon the fact that therecognition of gains and losses on its investment properties and the related debt would otherwise be inconsistent.Ethan argued that there is a specific financial correlation between the factors, such as interest rates, that formthe basis for determining the fair value of both Ethan’s investment properties and the related debt. (7 marks)(c) Ethan has an operating subsidiary, which has in issue A and B shares, both of which have voting rights. Ethanholds 70% of the A and B shares and the remainder are held by shareholders external to the group. Thesubsidiary is obliged to pay an annual dividend of 5% on the B shares. The dividend payment is cumulative evenif the subsidiary does not have sufficient legally distributable profit at the time the payment is due.In Ethan’s consolidated statement of financial position, the B shares of the subsidiary were accounted for in thesame way as equity instruments would be, with the B shares owned by external parties reported as anon-controlling interest. (5 marks)Required:Discuss how the above transactions and events should be recorded in the consolidated financial statements ofEthan.Note: The mark allocation is shown against each of the three transactions above.Professional marks will be awarded in question 3 for the quality of the discussion. (2 marks)(25 marks)64 (a) The existing standard dealing with provisions HKAS 37, Provisions, Contingent Liabilities and Contingent Assets,has been in place for many years and is sufficiently well understood and consistently applied in most areas.Standard setters have felt it is time for a fundamental change in the underlying principles for the recognition andmeasurement of non-financial liabilities. To this end, the International Accounting Standards Board (IASB) hasissued an Exposure Draft, ‘Measurement of Liabilities in IAS 37 – Proposed amendments to IAS 37’. The HongKong Institute of Certified Public Accountants has also invited its members and other interested parties tocomment on the exposure draft.Required:(i) Discuss the existing guidance in HKAS 37 as regards the recognition and measurement of provisionsand why standard setters feel the need to replace existing guidance; (9 marks)(ii) Describe the new proposals that the IASB has outlined in the Exposure Draft.(7 marks)(b) Royan, a public limited company, extracts oil and has a present obligation to dismantle an oil platform at the endof the platform’s life, which is 10 years. Royan cannot cancel this obligation or transfer it. Royan intends to carryout the dismantling work itself and estimates the cost of the work to be $150 million in 10 years time. Thepresent value of the work is $105 million.A market exists for the dismantling of an oil platform and Royan could hire a third party contractor to carry outthe work. The entity feels that if no risk or probability adjustment were needed then the cost of the externalcontractor would be $180 million in ten years time. The present value of this cost is $129 million. If risk andprobability are taken into account, then there is a probability of 40% that the present value will be $129 millionand 60% probability that it would be $140 million, and there is a risk that the costs may increase by $5 million.Required:Describe the accounting treatment of the above events under HKAS 37 and the possible outcomes under theproposed amendments in the Exposure Draft. (7 marks)Professional marks will be awarded in question 4 for the quality of the discussion. (2 marks)(25 marks)。
2014年ACCA新大纲解析-F7
2014年ACCA新大纲考试科目全介绍Financial Reporting (F7)科目介绍：F7《财务报告》是F3《财务会计》的后续课程或说是升级课程。
F7大纲以概念框架开始，概念框架包括有用信息的质量特征还有一些在F3中已经学习过的基础会计知识。
接下来，大纲会更详细地介绍管理框架和会计准则的制定过程，大纲的主要部分是介绍根据公认会计准则(GAAP)和相关会计准则下，独立公司的和集团公司的财务信息报告。
最后，大纲介绍了财务报告中信息的分析和理解。
F7的大纲要求考生重点掌握以下五方面的能力：1、分析和运用财务报告概念和理论框架，2、理解分析会计准则的制定，3、根据相关的会计准则（IAS&IFRS）调整及编制会计报表，4、根据相关的会计准则（IAS&IFRS）对集团公司的报表进行合并，5、根据现金流量表或者财务比率等技术对财务报表进行分析和解读。
近几年考试通过率趋势图：知识结构：科目关联性:F7课程是ACCA财务会计体系下的F3的后续课程，它详细介绍了国际会计准则(IAS/IFRS)以及如何编制、解读合并财务报表和单独报表财务报表等内容；同时，F7是P2（公司报告）的基础课程。
同时，F7也与F4、F8和P3课程的部分内容有间接联系。
考试形式：F7的考试时长为3小时，由原来的5道简答题变为20个单选3道长题，考试采取笔试的方式，20道选择题每题2分，2道15分的长题，1道30分的长题。
可以明确知道的是：这道30分的题一定是制作财报，可以是独立报表或者是合并报表，也就说，老版本F7考题中的第一题和第二题现在合并成了现在的一道题。
除了这30分以外，其他知识点会散落在考卷的其他部分。
我们可以预料的是，F7中依然可能会要求制作Statement of Cash Flow，并且会一如既往的给予Analysis & Interpretation足够的重视。
考试的整体难度并不会因为有选择题的加入而变得简单，原因有二，第一是因为选择题没有主观成分，任何微小失误造成的错误选择都会导致2分都被扣掉，没有余地。
2014年ACCA新大纲解析-P3
2014年ACCA新大纲考试科目全介绍Business Analysis (P3)相关资源下载：P3 2012 syllabus and study guideP3 Pilot Paper Questions and Answers (Up to 2010 Dec)P3 Pilot Paper Questions and Answers (Up to 2010 Jun)P3 2013 Dec Exam QuestionP3 2013 Dec Exam AnswerP3 2014 June Exam QuestionP3 2014 June Exam Answer科目介绍：P3《商业分析》主要围绕的是三个部分进行讲述：1.战略定位。
运用相关预测技巧对现有环境和将来环境的战略定位进行分析；主要关注的是企业的外部环境、内部能力和期望；2.战略选择。
战略选择关注的是企业未来的决策，以及应对现有和将来战略定位影响和压力的方式；3.战略实施。
战略实施关注的是战略选择的实施和转变战略选择为公司行为。
这些行为包括在业务过程重组、信息技术、项目管理、财务分析和人力资源这几个方面。
近几年考试通过率趋势图：知识结构：科目关联性:P3《商业分析》是运用相关的商业模型对企业进行战略定位、战略选择和战略实施。
P3与之前学过的F1、F5课程直接的联系，F1、F5有些内容是在P3这门课程中得到完整讲述。
P3的有些内容和F7、P5有间接联系。
考试形式：P3的考试时长为3小时，分为两个部分，A部分一道题50分为必选题；B部分共有三道题每道25分，可以任选两题作答。
新旧考纲的主要变化：P3的考纲在2011年6月考试开始，进行了重大调整。
在P3的新大纲下，新的准则规定等会加入到考察范围，并且管理会计的知识会大量加入到案例分析中。
过往的P3考试强调了战略方面的考虑而忽略了管理会计的知识，导致有些题目脱离了实际。
这次大纲的改变为考官提供了一个更"真实"的出题平台，要求考试不仅仅能从战略层面进行商业分析，同时运用财务分析，例如预测预算，成本会计等数量化的分析技巧来综合的进行决策。
2014年12月ACCA P4考试真题答案
AnswersProfessional Level – Options Module, Paper P4Advanced Financial Management December 2014 Answers1 (a) Risk diversification, especially into diverse business sectors, has often been stated as a reason for undertaking mergers andacquisitions (M&As). Like individuals holding well-diversified portfolios, a company with a number of subsidiaries in different sectors could reduce its exposure to unsystematic risk. Another possible benefit of diversification is sometimes argued to bea reduction in the volatility of cash flows, which may lead to a better credit rating and a lower cost of capital.The argument against this states that since individual investors can undertake this level of risk diversification both quickly and cheaply themselves, there is little reason for companies to do so. Indeed, research suggests that markets do not reward this risk diversification.Nevertheless, for Nahara Co, undertaking M&As may have beneficial outcomes, especially if the sovereign fund has its entire investment in the holding company and is not well-diversified itself. In such a situation unsystematic risk reduction can be beneficial. The case study does not state whether or not the sovereign funds are invested elsewhere and therefore a definitive conclusion cannot be reached.If Nahara Co is able to identify undervalued companies and after purchasing the company can increase the value for the holding company overall, by increasing the value of the undervalued companies, then such M&As activity would have a beneficial impact on the funds invested. However, for this strategy to work, Nahara Co must:(i) Possess a superior capability or knowledge in identifying bargain buys ahead of its competitor companies. To achievethis, it must have access to better information, which it can tap into quicker, and/or have superior analytical tools.Nahara Co should assess whether or not it does possess such capabilities, otherwise its claim is not valid;(ii) Ensure that it has quick access to the necessary funds to pursue an undervalued acquisition. Even if Nahara Co possesses superior knowledge, it is unlikely that this will last for a long time before its competitors find out; therefore itneeds to have the funds ready, to move quickly. Given that it has access to sovereign funds from a wealthy source,access to funds is probably not a problem;(iii) Set a maximum ceiling for the price it is willing to pay and should not go over this amount, or the potential value created will be reduced.If, in its assessment, Nahara Co is able to show that it meets all the above conditions, then the strategy of identifying and pursuing undervalued companies may be valid.(b) In a similar manner to the Competition and Markets Authority in the UK, the European Union (EU) will assess significantmergers and acquisitions’ (M&As) impact on competition within a country’s market. It will, for example, use tests such a s worldwide turnover and European turnover of the group after the M&A. It may block the M&A, if it feels that the M&A will give the company monopolistic powers or enable it to carve out a dominant position in the market so as to negatively affect consumer choice and prices.Sometimes the EU may ask for the company to sell some of its assets to reduce its dominant position rather than not allow an M&A to proceed. It would appear that this may be the case behind the EU’s concern and the reason for its suggested action.(c) Report to the Board of Directors, Avem CoProposed acquisition of Fugae CoThis report evaluates whether or not it is beneficial for Avem Co to acquire Fugae Co. Initially the value of the two companies is determined separately and as a combined entity, to assess the additional value created from bringing the two companies together. Following this, the report considers how much Nahara Co and Avem Co will gain from the value created. The assumptions made to arrive at the additional value are also considered. The report concludes by considering whether or not the acquisition will be beneficial to Avem Co and to Nahara Co.Appendix 1 shows that the additional value created from combining the two companies is approximately $451·5 million, of which $276·8 million will go to Nahara Co, as the owner of Fugae Co. This represents a premium of about 30% which isthe minimum acceptable to Nahara Co. The balance of the additional value will go to Avem Co which is about $174·7 million, representing an increase in value of 1·46% [$174·7m/$12,000m].Appendix 2 shows that accepting the project would increase Fugae Co’s value as the expected net present value is positive.After taking into account Lumi Co’s offer, the expected net present va lue is higher. Therefore, it would be beneficial for Fugae Co to take on the project and accept Lumi Co’s offer, if the tourism industry does not grow as expected, as this w ill increase Fugae Co’s value.AssumptionsIt is assumed that all the figures relating to synergy benefits, betas, growth rates, multipliers, risk adjusted cost of capital and the probabilities are accurate. There is considerable uncertainty surrounding the accuracy of these, and in addition to the probability analysis conducted in appendix 2 and the assessments of value conducted in appendix 1, a sensitivity analysis is probably needed to assess the impact of these uncertainties.It is assumed that the rb model provides a reasonably good estimate of the growth rate, and that perpetuity is not an unreasonable assumption when assessing the value of Fugae Co.It is assumed that the capital structure would not change substantially when the new project is taken on. Since the projectis significantly smaller than the value of Fugae Co itself, this is not an unreasonable assumption.When assessing the value of the project, the outcomes are given as occurring with discrete probabilities and the resulting cash flows from the outcomes are given with certainty. There may be more outcomes in practice than the ones given and financial impact of the outcomes may not be known with such certainty. The Black-Scholes Option Pricing model may provide an alternative and more accurate way of assessing the value of the project.It is assumed that Fugae Co can rely on Lumi Co paying the $50m at the beginning of year two with certainty. Fugae Co may want to assess the reliability of Lumi Co’s offer and whether formal contracts should be drawn up between the two companies. Furthermore, Lumi Co may be reluctant to pay the full amount of money once Fugae Co becomes a part of Avem Co. Concluding commentsAlthough Nahara Co would gain more than Avem Co from the acquisition both in percentage terms and in monetary terms, both companies benefit from the acquisition. If Fugae Co were to take on the project, although it is value-neutral to the acquisition, Nahara Co could ask for an additional 30% of $12·3 million value to be transferred to it, which is about $3·7 million. Hence the return to Avem Co would reduce by a small amount, but not significantly.As long as all the parties are satisfied that the value is reasonable despite the assumptions highlighted above, it would appear that the acquisition should proceed.Report compiled by:Date:AppendicesAppendix 1: Additional value created from combining Avem Co and Fugae CoAvem Co, current value = $7·5/share x 1,600 million shares = $12,000mAvem Co, free cash flow to equity = $12,000 million/7·2 = $1,666·7mThe growth rate is calculated on the basis of the rb model.Fugae Co, estimate of growth rate = 0·227 x 0·11 = 0·025 = 2·5%Fugae Co, current value estimate = $76·5 million x 1·025/(0·11 – 0·025) = $922·5mCombined company, estimated additional value created =([$1,666·7m + $76·5m + $40m] x 7·5) – ($12,000m + $922·5m) = $451·5mGain to Nahara for selling Fugae Co, 30% x $922·5m = $276·8mAvem Co will gain $174·7 million of the additional value created, $451·5m – $276·8m = $174·7mAppendix 2: Value of project to Fugae CoAppendix 2.1Estimate of risk-adjusted cost of capital to be used to discount the project’s cash flowsThe project value is calculated based on its cash flows which are discounted at the project’s risk adjusted cost of capital, to reflect the business risk of the project.Reka Co’s asset betaReka Co equity value = $4·50 x 80 million shares = $360mReka Co debt value = 1·05 x $340 million = $357mAsset beta = 1·6 x $360m/($360m + $357m x 0·8) = 0·89P roject’s asset beta (PAB)0·89 = PAB x 0·15 + 0·80 x 0·85PAB = 1·4Fugae CoMVe = $922·5mMVdCost of debt = Risk free rate of return plus the credit spread= 4% + 0·80% = 4·80%Current value of a $100 bond: $5·4 x 1·048–1 + $5·4 x 1·048–2 + $5·4 x 1·048–3 + $105·4 x 1·048–4 = $102·14 per$100MVd = 1·0214 x $380m = $388·1mProject’s risk adjusted equity beta1·4 x ($922·5m + $388·1m x 0·8)/$922·5m = 1·87Project’s risk adjusted cost of equity4% + 1·87 x 6% = 15·2%Project’s risk adjusted cost of capital(15·2% x $922·5m + 4·8% x 0·8 x $388·1m)/($922·5m + $388·1m) = 11·84%, say 12%Appendix 2.2Estimate of expected value of the project without the offer from Lumi Co (All amounts in $, 000s)Year 1 2 3 4Cash flowsDiscount factor for 12% Present values 3,277·60·8932,926·916,134·30·79712,859·036,504·70·71225,991·335,683·60·63622,694·8Probabilities are assigned to possible outcomes based on whether or not the tourism market will grow. The expected net present value (PV) is computed on this basis.PV year 1: $2,926,90050% of PV years 1 to 4: $32,236,000PV years 2 to 4: $61,545,10040% PV years 2 to 4: $24,618,040Expected present value of cash flows = [0·75 x (2,926,900 + (0·8 x 61,545,100 + 0·2 x 24,618,040))] + [0·25 x32,236,000]= [0·75 x (2,926,900 + 54,159,688)] + [0·25 x 32,236,000] = 42,814,941 + 8,059,000 = $50,873,941Expected NPV of project = $50,873,941 – $42,000,000 = $8,873,941Estimate of expected value of the project with the offer from Lumi CoPV of $50m = $50,000,000 x 0·893 = $44,650,000If the tourism industry does not grow as expected in the first year, then it is more beneficial for Fugae Co to exercise the offer made by Lumi Co, given that Lumi Co’s offer of $44·65 million (PV of $50 m illion) is greater than the PV of the years two to four cash flows ($30·8 million approximately) for that outcome. This figure is then incorporated into the expected net present value calculations.50% of year 1 PV: $1,463,450Expected present value of project =[0·75 x (2,926,900 + 54,159,688)] + [0·25 x (1,463,450 + 44,650,000)] = 42,814,941 + 11,528,363 =$54,343,304Expected NPV of project = $54,343,304 – $42,000,000 = $12,343,304(Note: Credit will be given for alternative, relevant approaches to the calculations, comments andsuggestions/recommendations)2 (a) Using traded optionsNeed to hedge against a rise in interest rates, therefore buy put options.Keshi Co needs 42 March put option contracts ($18,000,000/$1,000,000 x 7 months/3 months).Expected futures price on 1 February if interest rates increase by 0·5% =100 – (3·8 + 0·5) – 0·22 = 95·48Expected futures price on 1 February if interest rates decrease by 0·5% =100 – (3·8 – 0·5) – 0·22 = 96·48If interest rates increase by 0·5% to 4·3%Exercise price Futures price Exercise? 95·5095·48Yes96·0095·48YesGain in basis points 2 52 Underlying cost of borrowing4·7% x 7/12 x $18,000,000 Gain on options0·0002 x $1,000,000 x 3/12 x 42 0·0052 x $1,000,000 x 3/12 x 42 Premium $493,500$2,100$493,500$54,6000·00662 x $1,000,000 x 3/12 x 42 0·00902 x $1,000,000 x 3/12 x 42 Net cost$69,510$94,710$533,6105·08% $560,9105·34%Effective interest rateIf interest rates decrease by 0·5% to 3·3%Exercise price Futures price 95·5096·48No96·0096·48NoExercise?Gain in basis points Underlying cost of borrowing 3·7% x 7/12 x $18,000,000 Gain on options0 0 $388,500$0$388,500$0PremiumNet costEffective interest rate$69,510$458,0104·36%$94,710$483,2104·60%Using swapsKeshi Co Rozu Bank offer4·6% Basis differential0·9%Fixed rate 5·5%Floating rate LIBOR + 0·4% LIBOR + 0·3% 0·1%Prior to the swap, Keshi will borrow at LIBOR + 0·4% and swaps this rate to a fixed rate. Total possible benefit is 0·8% before Rozu Bank’s charges.Keshi Co borrows atFrom swap Keshi Co receives LIBOR + 0·4%LIBORKeshi Co gets 70% of the benefitAdvantage (70% x 0·8 – 0·10)Keshi Co’s effective borrowing rate (after swap)0·46% 5·04%Alternatively (Swap)From swap Keshi Co receives Keshi Co pays LIBOR 4·54%Effective borrowing rate (as above) 4·54% + 0·4% + 0·10% = 5·04% Discussion and recommendationUnder each choice the interest rate cost to Keshi Co will be as follows:Doing nothing 4·7% floating;5·5% fixed 3·7% floating;5·5% fixed 95·50 option5·34%96·00 option5·08%Swap5·04%If rates increase by 0·5%If rates decrease by 0·5% 4·36% 4·60% 5·04%Borrowing at the floating rate and undertaking a swap effectively fixes the rate of interest at 5·04% for the loan, which is significantly lower than the market fixed rate of 5·5%.On the other hand, doing nothing and borrowing at the floating rate minimises the interest rate at 4·7%, against the next best choice which is the swap at 5·04% if interest rates increase by 0·5%. And should interest rates decrease by 0·5%, then doing nothing and borrowing at a floating rate of 3·7% minimises cost, compared to the next best choice which is the 95·50 option.On the face of it, doing nothing and borrowing at a floating rate seems to be the better choice if interest rates increase or decrease by a small amount, but if interest rates increase substantially then this choice will no longer result in the lowest cost.The swap minimises the variability of the borrowing rates, while doing nothing and borrowing at a floating rate maximises the variability. If Keshi Co wants to eliminate the risk of interest rate fluctuations completely, then it should borrow at the floating rate and swap it into a fixed rate.(b) Free cash flows and therefore shareholder value are increased when corporate costs are reduced and/or income increased.Therefore, consideration should be given to how the centralised treasury department may reduce costs and increase income.The centralised treasury department should be able to evaluate the financing requirements of Keshi Co’s group as a whole and it may be able to negotiate better rates when borrowing in bulk. The department could operate as an internal bank and undertake matching of funds. Therefore it could transfer funds from subsidiaries which have spare cash resources to ones which need them, and thus avoid going into the costly external market to raise funds. The department may be able to undertake multilateral internal netting and thereby reduce costs related to hedging activity. Experts and resources within one location could reduce duplication costs.The concentration of experts and resources within one central department may result in a more effective decision-making environment and higher quality risk monitoring and control. Further, having access to the Keshi Co group’s entire cash funds may give the company access to larger and more diverse investment markets. These factors could result in increasing the company’s cash inflows, as long as the benefits from such activity outweigh the costs.Decentralising Keshi Co’s treasury function to its subsidiary companies may be beneficial in several ways. Ea ch subsidiary company may be better placed to take local regulations, custom and practice into consideration. An example of custom andpractice is the case of Suisen Co’s need to use Salam contracts instead of conventional derivative pr oducts which the centralised treasury department may use as a matter of course.Giving subsidiary companies more autonomy on how they undertake their own fund management may result in increased motivation and effort from the subsidiary’s senior management and thereby increase future income. Subsidiary companies which have access to their own funds may be able to respond to opportunities quicker and establish competitive advantage more effectively.(c) Islamic principles stipulate the need to avoid uncertainty and speculation. In the case of Salam contracts, payment for thecommodity is made at the start of the contract. The buyer and seller of the commodity know the price, the quality and the quantity of the commodity and the date of future delivery with certainty. Therefore, uncertainty and speculation are avoided.On the other hand, futures contracts are marked-to-market daily and this could lead to uncertainty in the amounts received and paid everyday. Furthermore, standardised futures contracts have fixed expiry dates and pre-determined contract sizes.This may mean that the underlying position is not hedged or covered completely, leading to limited speculative positions even where the futures contracts are used entirely for hedging purposes. Finally, only a few commodity futures contracts are offered to cover a range of different quality grades for a commodity, and therefore price movement of the futures market may not be completely in line with the price movement in the underlying asset.(Note: Credit will be given for alternative, relevant discussion for parts (b) and (c))3 (a) A free trade area like the European Union (EU) aims to remove barriers to trade and allow freedom of movement of productionresources such as capital and labour. The EU also has an overarching common legal structure across all member countries and tries to limit any discriminatory practice against companies operating in these countries. Furthermore, the EU erects common external barriers to trade against countries which are not member states.Riviere Co may benefit from operating within the EU in a number of ways as it currently trades within it. It should find that it is able to compete on equal terms with rival companies within the EU. Companies outside the EU may find it difficult toenter the EU markets due to barriers to trade. A common legal structure should ensure that the standards of food quality and packaging apply equally across all the member countries. Due diligence of logistic networks used to transport the food may be easier to undertake because of common compliance requirements. Having access to capital and labour within the EU may make it easier for the company to set up branches inside the EU, if it wants to. The company may also be able to access any grants which are available to companies based within the EU.(b) Project DrugiInternal rate of return (IRR)10% NPV:€2,293,000 approximatelyYear Current 1 2 3 4 5Cash flows (€000s) Try 20% (11,840) 1,2300·8331,0251,6800·6941,1664,3500·5792,51910,2400·4824,9362,2000·402884 (11,840)NPV =€(1,310,000)IRR = 10% + 2,293/(2,293 + 1,310) x 10% approximately = 16·4%Modified internal rate of return (MIRR)Total PVs years 1 to 5 at 10% discount rate =€11,840,000 +€2,293,000 =€14,133,000 MIRR (using formula) = [(14,133/11,840)1/5 x 1·10] – 1 = 14%Alternatively:Year Cash flows(€000s) Multiplier Re-investedamount(€000s)1,8012,2365,2641 2 3 4 51,2301,6804,35010,2402,2001·141·131·121·11 11,2642,2001Total re-invested amount approx. =€22,765,000MIRR = (€22,765,000/€11,840,000)1/5 – 1 = 14%Value at risk (VAR)Based on a single tail test:A 95% confidence level requires the annual present value VAR to be within approximately 1·645 standard deviations from the mean.A 90% confidence level requires annual present value VAR to be within approximately 1·282 standard deviations from the mean.(Note: An approximation of standard deviations to two decimal places is acceptable)95%, five-year present value VAR = $400,000 x 1·645 x 50·5 = approx.€1,471,00090%, five-year present value VAR = $400,000 x 1·282 x 50·5 = approx.€1,147,000Privi€2,054,00017·6%Drugi€2,293,00016·4%Net present value (10%) Internal rate of returnModified internal rate of return VAR (over the project’s life) 95% confidence level13·4% 14·0% €1,103,500€860,000€1,471,000€1,147,00090% confidence levelThe net present value and the modified internal rate of return both indicate that project Drugi would create more value for Riviere Co. However, the internal rate of return (IRR) for project Privi is higher. Where projects are mutually exclusive, the IRR can give an incorrect answer. This is because the IRR assumes that returns are re-invested at the internal rate of return, whereas net present value and the modified IRR assume that they are re-invested at the cost of capital (discount rate) which in this case is 10%. The cost of capital is a more realistic assumption as this is the minimum return required by investors ina company. Furthermore, the manner in which the cash flows occur will have a bearing on the IRR calculated. For example,with project Drugi, a high proportion of the cash flows occur in year four and these will be discounted by using the higher IRR compared to the cost of capital, thus reducing the value of the project faster. The IRR can give the incorrect answer in these circumstances. Therefore, based purely on cash flows, project Drugi should be accepted due to the higher net present value and modified IRR, as they give the theoretically correct answer of the value created.The VAR provides an indication of the potential riskiness of a project. For example, if Riviere Co invests in project Drugi then it can be 95% confident that the present value will not fall by more than€1,471,000 over its life. Hence the project will still produce a positive net present value. However, there is a 5% chance that the loss could be greater than€1,471,000. With project Privi, the potential loss in value is smaller and therefore it is less risky. It should be noted that the VAR calculations indicate that the investments involve different risk. However, the cash flows are discounted at the same rate, which they should not be, since the risk differs between them.Notwithstanding that, when risk is also taken into account, the choice between the projects is not clear cut and depends on Riviere Co’s attitude to risk and return. Project Drugi gives th e higher potential net present value but is riskier, whereas project Privi is less risky but gives a smaller net present value. This is before taking into account additional uncertainties such as trading in an area in which Riviere Co is not familiar. It is therefore recommended that Riviere Co should only proceed with project Drugi if it is willing to accept the higher risk and uncertainty.(c) Possible legal risksThere are a number of possible legal risks which Riviere Co may face, for example:–The countries where the product is sold may have different legal regulations on food preparation, quality and packaging.The company needs to ensure that the production processes and the transportation of the frozen foods comply with these regulations. It also needs to ensure that the promotional material on the packaging complies with regulations in relation to what is acceptable in each country.–The legal regulations may be more lax in countries outside the EU but Riviere Co needs to be aware that complying only with the minimum standards may impact its image negatively overall, even if they are acceptable in the countriesconcerned.–––There may be import quotas in the countries concerned or the governments may give favourable terms and conditions to local companies, which may make it difficult for Riviere Co to compete.The legal system in some countries may not recognise the trademarks or production patents which the company holds on its packaging and production processes. This may enable competitors to copy the food and the packaging. Different countries may have different regulations regarding product liability from poorly prepared and/or stored food which cause harm to consumers. For example, Riviere Co may use other companies to transport its food and different supermarkets may sell its food. It needs to be aware of the potential legal claims on it and its supplier should the food prove harmful to the customers.Possible mitigation strategies–Riviere Co needs to undertake sufficient research of the countries’ current laws and regulations to ensure that it complies with the standards required. It may even want to ensure that it exceeds the required standards to ensure that it maintains its reputation.–Riviere Co needs to ensure that it also keeps abreast of potential changes in the law. It may also want to ensure that it complies with best practice, even if it is not the law yet. Often current best practices become enshrined in future legislation.–Riviere Co needs to investigate the extent to which it may face difficulty in overcoming quota restrictions, less favourable trading conditions and lack of trademark and patent protection. If necessary, these should be factored into the financial analysis. It could be that Riviere Co has already taken these into account.– –Strict contracts need to be set up between Riviere Co and any agents it uses to transport and sell the food. These could be followed up by regular checks to ensure that the standards required are maintained.All the above will add extra costs and if these have not been included in the financial analysis, they need to be. These extra costs may mean that the project is no longer viable.(Note: Credit will be given for alternative, relevant discussion for parts (a) and (c))4(a) Advantages of EVATMThe cost of capital indicates the minimum value which is required by the investors of a company and therefore any positive economic profit greater than the cost of capital times the capital employed should result in an increase in value for theinvestors. If the debt holders are paid a fixed return, then all the additional value created will go to the shareholders. EVAfocuses on creating shareholder value.TM Capital is needed for investment purposes to create value and EVA recognises this when it takes into account the capital TM employed. EVA TMcaptures performance into a single figure, which if positive should increase shareholder value. Ratios on the other hand may require various different targets to be set. EVATM TM is based on the residual income value principle and therefore it is relatively easy to understand. An EVA trend would give an indication of how the company is creating value over a number of years. Drawbacks of EVAis an annual measure and therefore it is relatively easy to manipulate. Short-term projects with early redemption but low yields may be chosen to the detriment of longer term, high yield projects which may not show immediate high returns. Focusing on annual EVA figures may make the company’s managers adopt a short -term attitude and this may be to theTM EVA TMTM detriment of the company’s long -term success. Paying attention to EVA trends instead may reduce or eliminate this TMdrawback. Furthermore, EVA is an absolute measure, making comparison between companies in different industrial sectors more TMdifficult. (b) EVA calculation: Kamala CoTM30 November 201330 November 2014$m $m Operating profit Add: DepreciationLess: Economic depreciation Add: Non-cash expenses819 826 (990) 1501,098 1,150 (1,380) 170Taxation excluding finance costs: 2013: 25% x $819m and 2014 25% x $1,098m (205) (275) –––––– –––––– Economic profit600 763 –––––– –––––– Capital employed: 2013: $1,484m + $2,226m; 2014: $2,184m + $2,577m + $616m 10% x capital employed 3,710 371 5,377 538 EVATM229225(c) Additional ratio trends: Kamala Co201219·2% 1·01 0·80 0·80 201317·2% 0·85 0·65 0·92 201416·7% 0·79 0·63 0·93 Return on capital employed Asset turnover Current ratio Operating profit/cap employedSales revenue/cap employed Current assets/current liabilities (Current assets – bank o/d)/current liabilitiesCurrent ratio without bank overdraft (o/d) Gearing with bank o/d 40% 52% 60% (NCL + bank o/d)/(equity + NCL + bank o/d)Kamala Co PE ratioKamala Co dividend yield11·0:1 2·7%12·3:1 2·3%13·0:1 1·9%Share price/earnings per share Dividend per share/share price。
ACCA全球各国考试地点信息,ACCA在哪些国家有考点？
ACCA全球各国考试地点信息，ACCA在哪些国家有考点？本文由高顿ACCA整理发布，转载请注明出处ACCA全球各个国家以及地区考试地点，ACCA全球考试地点信息大全InternatIonal - regular centrescountry centre code start timeAfghanistan Kabul I850 14.30hrsAlbania Tirana I880 11:00hrsAntigua St Johns I838 09:00hrsArmenia Yerevan I805 14:00hrsAustralia Melbourne I875 17:00hrsAustralia Sydney I841 17:00hrsAzerbaijan Baku I859 14:00hrsBahamas Nassau I931 09:00hrsBahrain Bahrain I954 12:00hrsBangladesh Chittagong I872 15:00hrsBangladesh Dhaka I839 15:00hrsBangladesh Sylhet I747 15:00hrsBarbados St Michael I938 09:00hrsBelarus Minsk I984 12:00hrsBotswana Francistown I869 11:00hrsBotswana Gaborone I932 11:00hrsBrunei Brunei I823 15:00hrsBulgaria Sofia I806 12:00hrsCambodia Phnom Penh I804 14:00hrs Cameroon Buea I825 10:00hrsCameroon Bamenda I867 10:00hrsCanada Toronto I942 09:00hrsCayman Islands Grand Cayman I885 08:00hrs China (PRC) Beijing (BRTU) I998 15:00hrs China (PRC) Beijing (BEEIC) I866 15:00hrs China (PRC) Beijing (CUFE) I837 15:00hrs China (PRC) Changsha City I900 15:00hrs China (PRC) Cheng Du I803 15:00hrsChina (PRC) Chongqing I893 15:00hrs China (PRC) Dalian I992 15:00hrsChina (PRC) Fuzhou I743 15:00hrsChina (PRC) Guangzhou I996 15:00hrs China (PRC) Guiyang I703 15:00hrsChina (PRC) Haikou I740 15:00hrsChina (PRC) Harbin I896 15:00hrsChina (PRC) Hefei I704 15:00hrsChina (PRC) Huangzhou I854 15:00hrs China (PRC) Jinhua I746 15:00hrsChina (PRC) Kunming I702 15:00hrsChina (PRC) Lanzhou I744 15:00hrsChina (PRC) Mianyang I705 15:00hrsChina (PRC) Nanchang I855 15:00hrsChina (PRC) Nanjing (Pukou) I912 15:00hrsChina (PRC) Nanjing (Mochou) I877 15:00hrs China (PRC) Nanning I883 15:00hrs China (PRC) Ningbo I706 15:00hrsChina (PRC) Qingdao I735 15:00hrsChina (PRC) Shandong I856 15:00hrsChina (PRC) Shanghai Lu Jia Zui I987 15:00hrsChina (PRC) Shanghai Pu Dong I844 15:00hrsChina (PRC) Shanghai S. 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Jamaica Moneague College I812 08:00hrs Jamaica Montego Bay I982 08:00hrs Kazakhstan Almaty I808 15:00hrs Kazakhstan Astana I889 15:00hrsKenya Mombasa I927 12:00hrsKenya Nairobi I930 12:00hrsKenya Nakuru I762 12:00hrsKuwait Kuwait I922 12:00hrsLatvia Riga I973 11:00hrsLesotho Maseru I928 11:00hrsLithuania Vilnius I800 11:00hrs Luxembourg Luxembourg I863 11:00hrs country centre code start timeMacau SAR Macau SAR I950 15:00hrsMacedonia Skopje I890 11:00hrsMalawi Blantyre I903 11:00hrsMalawi Lilongwe I957 11:00hrsMalaysia Alor Setar I979 15:00hrsMalaysia Fed Terr (HELP) I895 15:00hrsMalaysia Fed Terr (TAR College) I981 15:00hrs Malaysia Fed Terr (UCSI) I983 15:00hrsMalaysia Ipoh (Sunway College) I833 15:00hrs Malaysia Johor Bahru I914 15:00hrsMalaysia Kluang I826 15:00hrsMalaysia Kota Kinabalu I946 15:00hrsMalaysia Kuala Terengganu I921 15:00hrsMalaysia Kuantan I980 15:00hrsMalaysia Kuching (FAME) I947 15:00hrsMalaysia Kuching (Sunway) I824 15:00hrsMalaysia Melaka I818 15:00hrsMalaysia Miri I949 15:00hrsMalaysia Muar I815 15:00hrsMalaysia Pulau Pinang (PTPL) I834 15:00hrs Malaysia Pulau Pinang (TAR College) I935 15:00hrs Malaysia Segamat I832 15:00hrsMalaysia Selangor (KDU College) I874 15:00hrs Malaysia Selangor (Other) I802 15:00hrsMalaysia Selangor (Sunway Uni' Col') I945 15:00hrs Malaysia Seremban I940 15:00hrsMalaysia Sibu I948 15:00hrsMaldives Male I828 14:00hrsMalta Malta I943 11:00hrsMauritius North I937 13:00hrsMauritius South I985 13:00hrsMauritius Centre I986 13:00hrsMauritius East I700 13:00hrsMauritius West I701 13:00hrsMoldova Chisinau I892 12:00hrsMongolia Ulaanbaatar I971 15:00hrsMyanmar Yangon I990 13:30hrsNepal Kathmandu I811 14:30hrsNetherlands Amsterdam I858 11:00hrsNew Zealand Auckland I851 17:00hrsNigeria Abeokuta I720 10:00hrsNigeria Abuja I845 10:00hrsNigeria Akure I754 10:00hrsNigeria Awka I721 10:00hrsNigeria Benin I753 10:00hrsNigeria Calabar I719 10:00hrsNigeria Ibadan I717 10:00hrsNigeria Ilorin I748 10:00hrsNigeria Kaduna I915 10:00hrs Nigeria Kano I917 10:00hrsNigeria Lagos I923 10:00hrsNigeria Oshogbo I749 10:00hrs Nigeria Owerri I756 10:00hrs Nigeria Port Harcourt I860 10:00hrs Nigeria Umuahia I718 10:00hrs Nigeria Warri I882 10:00hrsOman Muscat I816 13:00hrsPakistan Faisalabad I852 14:00hrs Pakistan Islamabad I909 14:00hrs Pakistan Gujranwala I712 14:00hrs Pakistan Hyderabad I713 14:00hrs Pakistan Karachi I901 14:00hrs Pakistan Lahore I905 14:00hrs Pakistan Mirpur I711 14:00hrs Pakistan Multan I829 14:00hrs Pakistan Peshawar I742 14:00hrs Pakistan Sialkot I813 14:00hrs Poland Gdansk I708 11:00hrsPoland Krakow I857 11:00hrsPoland Poznan I710 11:00hrsPoland Warsaw I951 11:00hrsPoland Wroclaw I709 11:00hrsQatar Doha I864 12:00hrsRomania Bucharest I809 12:00hrs Romania Cluj I891 12:00hrsRomania Timisoara I966 12:00hrsRussia Ekaterinburg I871 14:00hrs Russia Moscow I958 12:00hrsRussia Novosibirsk I879 15:00hrs Russia Perm I758 14:00hrsRussia St. Petersburg I975 12:00hrs Russia Ufa I759 14:00hrsRussia Voronezh I757 12:00hrsRwanda Kigali I822 11:00hrsSaudi Arabia Al Khobar I738 12:00hrs Saudi Arabia Jeddah I862 12:00hrsSaudi Arabia Riyadh I865 12:00hrs Serbia Belgrade I848 11:00hrs Seychelles Mahe I853 13:00hrsSierra Leone Freetown I910 09:00hrs Singapore Singapore I970 15:00hrs Slovakia Bratislava I972 11:00hrs Slovenia Ljubljana I969 11:00hrsSouth Africa Bloemfontein I723 11:00hrs South Africa East London I724 11:00hrs South Africa Capetown I920 11:00hrsSouth Africa Durban I913 11:00hrsSouth Africa Johannesburg I959 11:00hrs South Africa Kimberley I725 11:00hrs South Africa Nelspruit I727 11:00hrs South Africa Newcastle I726 11:00hrs South Africa Polokwane I728 11:00hrs South Africa Port Elizabeth I722 11:00hrs South Africa Potchefstroom I729 11:00hrs South Africa Roodepoort I731 11:00hrs South Africa Pretoria I730 11:00hrs South Africa Rustenburg I732 11:00hrsSri Lanka Colombo I907 15:00hrsSudan Khartoum I918 12:00hrsSwaziland Mbabane I926 11:00hrs Switzerland Berne I894 11:00hrs Switzerland Geneva I739 11:00hrs Tanzania Dar es Salaam I908 12:00hrs Tobago Tobago I960 09:00hrsTrinidad Chaguanas I988 09:00hrsTrinidad Port of Spain I936 09:00hrs Trinidad San Fernando I939 09:00hrs country centre code start timeTrinidad Tunapuna I836 09:00hrsUganda Gulu I761 12:00hrsUganda Kampala I916 12:00hrsUkraine Donetsk I897 12:00hrsUkraine Kiev I974 12:00hrsUAE Dubai I991 13:00hrsUAE Abu Dhabi I873 13:00hrsUSA New York City I933 09:00hrsUzbekistan Tashkent I888 14:00hrsVietnam Hanoi I977 14:00hrsVietnam Ho Chi Minh City I976 14:00hrsWest Indies St. Lucia I810 09:00hrsWest Indies St. Vincent I840 09:00hrsZambia Chingola I925 11:00hrsZambia Lusaka I924 11:00hrsZambia Ndola I843 11:00hrsZimbabwe Bulawayo I956 11:00hrsZimbabwe Harare I955 11:00hrsACCA全球各个国家以及地区考试地点，ACCA全球考试地点信息大全InternatIonal - sPecIal centresA list of available special centres is shown below. These centresare subject to final confirmation. Please read the notes overleafbefore selecting your special centre.country centre code start time Argentina Buenos Aires S957 10:00hrs Australia Adelaide S830 16:30hrs Australia Brisbane S915 17:00hrs Australia Perth S970 15:00hrs Austria Vienna S989 11:00hrs Belgium Brussels S920 11:00hrs Belize Belize S914 08:00hrs Bermuda Hamilton S940 08:00hrs Bosnia-Herzegovina Sarajevo S967 11:00hrs Brazil Sao Paulo S955 10:00hrs British Virgin IslandsTortola S988 08:00hrs Cameroon Yaounde S959 10:00hrs Canada Calgary S925 08:00hrs Canada Edmonton S935 08:00hrs Canada Montreal S964 09:00hrs Canada Vancouver S996 08:00hrs Egypt Alexandria S871 11:00hrs Estonia Tallin S944 11:00hrs Germany Frankfurt S905 11:00hrs Germany Hamburg S898 11:00hrs Germany Munich S880 11:00hrs Ghana Tamale S936 09:00hrs Greece Thessaloniki S994 12:00hrs Israel Jerusalem S995 12:00hrs Italy Milan S848 11:00hrs Italy Rome S975 11:00hrs Japan Tokyo S985 17:00hrs Jordan Amman S903 12:00hrs Kazakhstan Atyrau S751 14:00hrs Kenya Kisumu S950 12:00hrs Kosovo Prishtina S855 11:00hrs Liberia Monrovia S908 09:00hrs Malaysia Bintulu S911 15:00hrs Malaysia Kota Bharu S800 15:00hrs Malaysia Sandakan S802 15:00hrs Malaysia Tawau S857 15:00hrs Mauritius Rodrigues Island S837 13:00hrs Montserrat Montserrat S809 09:00hrs Mozambique Maputo S965 11:00hrs Myanmar Mandalay S812 13:30hrs Namibia Windhoek S973 10:00hrs Netherlands Eindhoven S853 11:00hrs Netherlands Antilles St Maarten S824 08:00hrs Nigeria Enugu S987 10:00hrs Romania Iasi S931 12:00hrs Russia Kazan S867 12:00hrs Russia Krasnodar S719 12:00hrs Russia Krasnoyarsk S716 15:00hrs Russia Nizhny Novgorod S882 12:00hrs Russia Rostov-on-Don S919 12:00hrs Russia Togliatti S803 12:00hrs Russia Vladivostok S952 17:00hrs Slovakia Kosice S963 11:00hrs Somalia Hargeisa S859 12:00hrs South Korea Seoul S852 17:00hrsSuriname Suriname S825 08:00hrsTaiwan Taipei S807 15:00hrsTanzania Arusha S921 12:00hrsThailand Bangkok S910 14:00hrsTurkey Istanbul S947 12:00hrsTurk and Caicos Is. Providenciales S939 09:00hrsUSA Atlanta, Georgia S806 09:00hrsUSA Boston, Massachusetts S884 09:00hrsUSA Chicago, Illinois S813 08:00hrsUSA Colorado Spring, CO S887 08:00hrsUSA Dallas, Texas S856 08:00hrsUSA Houston, Texas S986 08:00hrs USA Los Angeles, California S832 08:00hrs USA Miami, Florida S968 09:00hrs USA San Jose, California S823 08:00hrs USA Washington DC S990 09:00hrs West Indies Anguilla S902 09:00hrs West Indies St Kitts S979 09:00hrs Yemen Sana'a S977 12:00hrs*Please note that the centres shown on this list could be subject to change.examInatIon centre lIstselect your centre name and centre code from the lists shown and enter them on the examination form*examInatIon centre lIst contInueDuK - regular centrescentre code start timeAberdeen U911 10:00hrsBelfast U908 10:00hrsBirmingham U918 10:00hrsBournemouth U924 10:00hrsBrighton U910 10:00hrsBristol U920 10:00hrsCardiff U931 10:00hrsChelmsford U926 10:00hrsCoventry U903 10:00hrsDouglas (Isle of Man) U949 10:00hrsDundee U935 10:00hrsEdinburgh U927 10:00hrsFarnborough (Hants) U925 10:00hrsGlasgow U906 10:00hrsGuernsey U904 10:00hrsHull U921 10:00hrsJersey U902 10:00hrsKirkcaldy U947 10:00hrsLeeds U909 10:00hrsLeicester U914 10:00hrsLondon – ExCel L901 10:00hrs London – Harrow L902 10:00hrs London – South East L904 10:00hrs London – North L905 10:00hrs London – Chessington L906 10:00hrs Maidstone (Kent) U932 10:00hrs Manchester U943 10:00hrsNewcastle Upon Tyne U933 10:00hrs Norwich U922 10:00hrsNottingham U917 10:00hrsOxford U996 10:00hrsPeterborough U941 10:00hrscentre code start timePlymouth U929 10:00hrsPreston U916 10:00hrsReading U915 10:00hrsRedruth U928 10:00hrsSheffield U937 10:00hrsShrewsbury U955 10:00hrs Southampton U923 10:00hrs Stevenage U934 10:00hrsStoke on Trent U959 10:00hrs Swansea U944 10:00hrsIrelanD - regular centrescentre code start timeAthlone E946 10:00hrsCork E910 10:00hrsDublin E939 10:00hrsDundalk E945 10:00hrsGalway E903 10:00hrsLetterkenny E971 10:00hrsLimerick E905 10:00hrsSligo E940 10:00hrsTralee E987 10:00hrsWaterford E907 10:00hrsuK - sPecIal centres centre code start time Inverness U252 10:00hrs Isle of Wight U263 10:00hrs Kirkwall U269 10:00hrs Lerwick U253 10:00hrsBangor (Wales) U287 10:00hrsentry form InstructIons – DecemBer 2014closing date for applications: 8 octoBer 2014Please reaD tHese InstructIons carefully Before comPletIng your examInatIon entry formThe on-line facility on myacca is the fastest and easiest way to enter for your exams. It providesimmediate acknowledgement of your entry and allows you to make subsequent changes to thecentre you have chosen and the paper versions selected. If you do not have access to the onlinefacilities on myacca you can complete and submit the examination entry form you have been sent,following the instructions laid out below.ACCA全球各个国家以及地区考试地点，ACCA全球考试地点信息大全There are two methods by which you can enter for your examinations:1 return the enclosed examination entry form, correctly completed, with the required remittance2 online, via myacca, using your registration number and pass-code for access – portal .accaglobal . comNo other form of entry ie email/fax will be accepted as regulations require that your fees accompanyyour entry. Remember you can also check via the website that your entry has been received andchange your examination centre before the closing date if your circumstances change.no late applications will be accepted. acca cannot accept liability for failures in the postal system.you are strongly recommended to submit your entry as early as possible in order to ensure that it isreceived and processed prior to the closing date.An acknowledgement will be sent to you once your exam entry has been processed, you can alsocheck your exam entry status online via your myACCA account. Please check this carefully as nochanges or withdrawals are possible after the closing date.examInatIon PaPers anD DesIgnatIonsExamination paper designations are shown against the relevant papers on your examination entryoptions. Please ensure that you have been allocated the correct ones for your circumstances.BWA – Botswana LSO – Lesotho SGP – SingaporeCHN – China MLA – Malta UK – United KingdomCYP – Cyprus MWI – Malawi VNM – VietnamCZE – Czech MYS – Malaysia ZAF – South AfricaENG – English PKN – Pakistan ZWE – ZimbabweGLO – Global POL – Poland HUN - HungaryROM – Romania INT - International RUS – RussiaIRL – Ireland HKG - Hong Kongaccounting and audit standardsPapers P1*, P2, and/or P7 can be studied following either UK standards (UK), Internationalstandards (INT) or standards adapted to national requirements. *Paper P1 is available adapted tonational standards for Singapore students, only.If you wish to attempt any of the above papers, the accounting and audit standards you cancurrently select are shown on your examination entry form. Please indicate your selection bymarking a cross in the appropriate box on the entry form, under the column heading showing thedesignations above. The alternative standard shown is the only other option available to you.VariantsIn regions where it is appropriate, variant papers are available. Variant papers are offered for PapersF4, F6 and option P6.You may select to sit separate variants for tax and law papers at the same sitting. The variant selection currently held for you is shown on your examination entry form.If you wish to change your variant you should submit a request in writing with your examination entry form. Changes for December 2014 can only be made up to 8 October 2014.comPletIon of examInatIon entry formYour entry form will be read electronically. Please use a black pen and mark clearly in the areasindicated. Any additional markings or alterations made to your form may render it invalid andjeapordise your entry for this session.To select your choice, please place a cross in the box along side the paper(s) you wish to attempt.examInatIon centre - note: some centre codes may differ from last session.The full list of centres available to all students is listed above and overleaf. If this is not yourfirst session of examinations your preferred centre is indicated. On acceptance of your examinationentry you will be allocated to this centre (subject to capacity). However if you wish to sit at adifferent centre to the one indicated or have no centre indicated on your examination entry form,please complete the update centre section on this form.special centre notesIf you are taking examinations at any of the special centres, you will be required to pay anyinvigilation and centre costs involved. Such fees are normally paid direct to the examinationsupervisor in advance of the examination date. These fees are in addition to the examination feespayable to the ACCA. It is not possible to give an indication of the additional fees payable at thesecentres, as costs are dependent upon the number of candidates sitting, the range of papers beingtaken and local invigilation charges.CANDIDATES WHO ABSENT THEMSELVES MUST STILL PAY THE LOCAL FEES.Special centres are arranged at the discretion of the council of ACCA. Such centres will be organisedonly if ACCA is satisfied that the same standards of facilities and invigilation that exist at its regularcentres are available at the special centre.If you wish to sit at a special centre which is NOT included in the list, you should leave the centredetails on your entry form blank and enclose a covering letter with your form, ensuring that it isreceived in Glasgow no later than 8 September 2014. Examinations administration will notify youwhether it has been possible to make arrangements for a special centre at the location requested.For candidates who require additional support due to certificated medical conditions, if your entryform does not indicate that we already hold information on file regarding any special arrangementsyou may have, you should submit your request in writing, providing documentary support for yourrequest. This must be received in Glasgow no later than 8 October 2014.feesYour examination entry will not be accepted unless you submit the correct fees for the examinationsyou wish to sit plus any outstanding amounts. Please calculate your total remittance and enterthis in the boxes provided. You can pay by any of the methods listed on your entry form and onmyacca. Please indicate your method of payment and, where appropriate, complete the credit/debit card details.更多ACCA资讯请关注高顿ACCA官网：。
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2014 ACCA考试时间地点安排一览
本文由高顿ACCA整理发布，转载请注明出处
ACCA为全球统一考试，每年六月、十二月举行两次，中国所在时区的开考时间为下午15:00：
2014年6月份考试时间：6月3日-12日
2014年12月份考试时间：12月2日-11日
2014年ACCA考试具体时间与科目安排如下
Monday 3 June：F5，P7
Tuesday 4 June：F6，P4
Wednesday 5 June：F7 Thursday 6 June：F8，P5 Friday 7 June：F1，P6，F9 Monday 10 June：F4，P3 Tuesday 11 June：F3，P2 Wednesday 12 June：F2，P1 ACCA考试地点：
上海考点地址：
I987 上海东北上海兰生大酒店，杨浦区曲阳路1000号
I997 上海西南好望角大饭店，肇嘉浜路500号;青松城大酒店，肇嘉浜路777号I844 上海浦东通茂大酒店，上海松林路357号(源深路，浦电路口)
北京考点地址：
I998北京语言文化大学，2号教学楼
北京海淀区学院路15号
I837对外经济贸易大学
北京朝阳区惠新东街12号
I866北京市教育考试指导中心
北京市安定门外外馆东街23号
I900长沙考点地址：
长沙市石佳冲路109号湖南大学北校区网络学院北栋3楼I803成都考点地址：
皇冠假日酒店
成都市总府街31号
I992大连考点地址：
大连市中山区五五路14号大连园酒店1楼
I996广州考点地址：
广州市白云大道北2号广东外语外贸大学云山A座I912南京考点地址(浦口校区)：
南京审计学院，南京市浦口雨山西路86号
I877南京考点地址(莫愁校区)：
南京审计学院，南京市建邺区北圩路77号
I995深圳考点地址：
深圳市华强北路赛格科技园4栋11楼
I994天津考点地址：
天津财经学院，天津市珠江路25号
I993武汉考点地址：
中南财经政法大学，武汉市洪山区南湖南路1号中南财经政法大学I827西安考点地址：
西安交通大学，西安市咸宁西路28号管理学院大楼I831厦门考点地址：
厦门市思明南路422号厦门大学囊萤楼一楼
I847无锡考点地址：
无锡运河大酒店，无锡市湖滨路7号运河大酒店
I856山东考点地址：
山东省工会管理干部学院，济南市桑园路60号
I854杭州考点地址：
浙江财经学院，杭州市下沙区学源街18号浙江财经学院会计学院楼
I855南昌考点地址：
江西财经大学，南昌市双港路
I881沈阳考点地址：
辽宁省沈阳市大东区望花南街21号沈阳大学
*S861 哈尔滨考点地址：
哈尔滨师范大学恒星学院，哈尔滨市利民开发区恒星路1号2号楼207室
*S874 南宁考点地址：
广西省南宁市明秀西路100号，广西财经学院，图书馆一楼*S828/1 青岛考点地址：
青岛市宁夏路308号青岛大学国际学术交流中心求实厅
更多ACCA资讯请关注高顿ACCA官网：。