2020年ACCA报考指南——新手报考必看

发布时间：2020-03-05

ACCA会员资格证书含金量较高，历来受到不少人的青睐，尤其是在近年来我国对外贸易快速发展的情况下。在近几年，网上也出现了不少关于ACCA考试报名条件的询问。鉴于此，51题库考试学习网在下面为大家带来2020年ACCA考试报名条件的相关信息，以供参考。

想要参加ACCA考试，首先需要注册成为学员。ACCA学员注册申请要求不高，ACCA注册学员申请人员必须具备以下条件之一：

 1）凡具有教育部承认的大专以上学历，即可报名成为ACCA的正式学员；（这里的学历包括成考、自考学历）

 2）教育部认可的高等院校在校生，顺利完成所有课程考试，即可报名成为ACCA的正式学员；（51题库考试学习网提醒：这里的在校生是本科生，不包括在校专科、研究生）。

如果小伙伴们不符合以上条件，也可以通过以下途径报考。

3）未符合以上报名资格的申请者，而年龄在21岁以上，可循成年考生（MSER）途径申请入会。（即学历未达到专科以上，年龄在21岁以上的申请人员可作为成年考生参加ACCA考试）该途径允许学员作为ACCA校外进修生，在两年内通过F2和F3两门课程，便能以正式学员的身份继续考其他科目。（这种途径进入的考生，在通过F2、F3课程之后，仍然要按照正常考试模块顺序参加考试）

4）如果是未符合1、2项报名资格的申请者，也可以先申请参加CAT资格考试。考生在获得CAT资格证书后可豁免ACCAF1-F3三门课程的考试，直接进入技能课程的考试。当然了，后续科目的考试还是要按照模块顺序进行报考。

以上就是关于ACCA注册学员申请条件的相关情况。51题库考试学习网提醒： 注册成为ACCA学员之后，需要每年缴纳年费，因此小伙伴们应尽快进入考试备考，争取早日脱坑。最后，51题库考试学习网预祝准备参加2020年ACCA考试的小伙伴都能顺利通过。

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。

James died on 22 January 2015. He had made the following gifts during his lifetime:

(1) On 9 October 2007, a cash gift of ￡35,000 to a trust. No lifetime inheritance tax was payable in respect of this gift.

(2) On 14 May 2013, a cash gift of ￡420,000 to his daughter.

(3) On 2 August 2013, a gift of a property valued at ￡260,000 to a trust. No lifetime inheritance tax was payable in respect of this gift because it was covered by the nil rate band. By the time of James’ death on 22 January 2015, the property had increased in value to ￡310,000.

On 22 January 2015, James’ estate was valued at ￡870,000. Under the terms of his will, James left his entire estate to his children.

The nil rate band of James’ wife was fully utilised when she died ten years ago.

The nil rate band for the tax year 2007–08 is ￡300,000, and for the tax year 2013–14 it is ￡325,000.

Required:

(a) Calculate the inheritance tax which will be payable as a result of James’ death, and state who will be responsible for paying the tax. (6 marks)

(b) Explain why it might have been beneficial for inheritance tax purposes if James had left a portion of his estate to his grandchildren rather than to his children. (2 marks)

(c) Explain why it might be advantageous for inheritance tax purposes for a person to make lifetime gifts even when such gifts are made within seven years of death.

Notes:

1. Your answer should include a calculation of James’ inheritance tax saving from making the gift of property to the trust on 2 August 2013 rather than retaining the property until his death.

2. You are not expected to consider lifetime exemptions in this part of the question. (2 marks)

正确答案：

(a) James – Inheritance tax arising on death

Lifetime transfers within seven years of death

The personal representatives of James’ estate will be responsible for paying the inheritance tax of ￡348,000.

Working – Available nil rate band

(b) Skipping a generation avoids a further charge to inheritance tax when the children die. Gifts will then only be taxed once before being inherited by the grandchildren, rather than twice.

(c) (1) Even if the donor does not survive for seven years, taper relief will reduce the amount of IHT payable after three years.

(2) The value of potentially exempt transfers and chargeable lifetime transfers are fixed at the time they are made.

(3) James therefore saved inheritance tax of ￡20,000 ((310,000 – 260,000) at 40%) by making the lifetime gift of property.

Additionally the directors wish to know how the provision for deferred taxation would be calculated in the following

situations under IAS12 ‘Income Taxes’:

(i) On 1 November 2003, the company had granted ten million share options worth $40 million subject to a two

year vesting period. Local tax law allows a tax deduction at the exercise date of the intrinsic value of the options.

The intrinsic value of the ten million share options at 31 October 2004 was $16 million and at 31 October 2005

was $46 million. The increase in the share price in the year to 31 October 2005 could not be foreseen at

31 October 2004. The options were exercised at 31 October 2005. The directors are unsure how to account

for deferred taxation on this transaction for the years ended 31 October 2004 and 31 October 2005.

(ii) Panel is leasing plant under a finance lease over a five year period. The asset was recorded at the present value

of the minimum lease payments of $12 million at the inception of the lease which was 1 November 2004. The

asset is depreciated on a straight line basis over the five years and has no residual value. The annual lease

payments are $3 million payable in arrears on 31 October and the effective interest rate is 8% per annum. The

directors have not leased an asset under a finance lease before and are unsure as to its treatment for deferred

taxation. The company can claim a tax deduction for the annual rental payment as the finance lease does not

qualify for tax relief.

(iii) A wholly owned overseas subsidiary, Pins, a limited liability company, sold goods costing $7 million to Panel on

1 September 2005, and these goods had not been sold by Panel before the year end. Panel had paid $9 million

for these goods. The directors do not understand how this transaction should be dealt with in the financial

statements of the subsidiary and the group for taxation purposes. Pins pays tax locally at 30%.

(iv) Nails, a limited liability company, is a wholly owned subsidiary of Panel, and is a cash generating unit in its own

right. The value of the property, plant and equipment of Nails at 31 October 2005 was $6 million and purchased

goodwill was $1 million before any impairment loss. The company had no other assets or liabilities. An

impairment loss of $1·8 million had occurred at 31 October 2005. The tax base of the property, plant and

equipment of Nails was $4 million as at 31 October 2005. The directors wish to know how the impairment loss

will affect the deferred tax provision for the year. Impairment losses are not an allowable expense for taxation

purposes.

Assume a tax rate of 30%.

Required:

(b) Discuss, with suitable computations, how the situations (i) to (iv) above will impact on the accounting for

deferred tax under IAS12 ‘Income Taxes’ in the group financial statements of Panel. (16 marks)

(The situations in (i) to (iv) above carry equal marks)

正确答案：

(b) (i) The tax deduction is based on the option’s intrinsic value which is the difference between the market price and exercise
price of the share option. It is likely that a deferred tax asset will arise which represents the difference between the tax
base of the employee’s service received to date and the carrying amount which will effectively normally be zero.
The recognition of the deferred tax asset should be dealt with on the following basis:
(a) if the estimated or actual tax deduction is less than or equal to the cumulative recognised expense then the
associated tax benefits are recognised in the income statement
(b) if the estimated or actual tax deduction exceeds the cumulative recognised compensation expense then the excess
tax benefits are recognised directly in a separate component of equity.
As regards the tax effects of the share options, in the year to 31 October 2004, the tax effect of the remuneration expensewill be in excess of the tax benefit.

The company will have to estimate the amount of the tax benefit as it is based on the share price at 31 October 2005.
The information available at 31 October 2004 indicates a tax benefit based on an intrinsic value of $16 million.
As a result, the tax benefit of $2·4 million will be recognised within the deferred tax provision. At 31 October 2005,
the options have been exercised. Tax receivable will be 30% x $46 million i.e. $13·8 million. The deferred tax asset
of $2·4 million is no longer recognised as the tax benefit has crystallised at the date when the options were exercised.
For a tax benefit to be recognised in the year to 31 October 2004, the provisions of IAS12 should be complied with as
regards the recognition of a deferred tax asset.
(ii) Plant acquired under a finance lease will be recorded as property, plant and equipment and a corresponding liability for
the obligation to pay future rentals. Rents payable are apportioned between the finance charge and a reduction of the
outstanding obligation. A temporary difference will effectively arise between the value of the plant for accounting
purposes and the equivalent of the outstanding obligation as the annual rental payments qualify for tax relief. The tax
base of the asset is the amount deductible for tax in future which is zero. The tax base of the liability is the carrying
amount less any future tax deductible amounts which will give a tax base of zero. Thus the net temporary differencewill be:

(iii) The subsidiary, Pins, has made a profit of $2 million on the transaction with Panel. These goods are held in inventory
at the year end and a consolidation adjustment of an equivalent amount will be made against profit and inventory. Pins
will have provided for the tax on this profit as part of its current tax liability. This tax will need to be eliminated at the
group level and this will be done by recognising a deferred tax asset of $2 million x 30%, i.e. $600,000. Thus any
consolidation adjustments that have the effect of deferring or accelerating tax when viewed from a group perspective will
be accounted for as part of the deferred tax provision. Group profit will be different to the sum of the profits of the
individual group companies. Tax is normally payable on the profits of the individual companies. Thus there is a need
to account for this temporary difference. IAS12 does not specifically address the issue of which tax rate should be used
calculate the deferred tax provision. IAS12 does generally say that regard should be had to the expected recovery or
settlement of the tax. This would be generally consistent with using the rate applicable to the transferee company (Panel)
rather than the transferor (Pins).

The IOA Division is also considering whether to undertake an investment in the West of the country (the West Project).

An initial cash outlay investment of ￡12 million will be required and a net cash inflow amounting to ￡5 million is

expected to arise in each of the four years of the life of the project.

The activities involved in the West project will cause the local river to become polluted and discoloured due to the

discharge of waste substances from mining operations.

It is estimated that at the end of year four a cash outlay of ￡2 million would be required to restore the river to its

original colour. This would also clear 90% of the pollution caused as a result of the mining activities of the IOA

Division.

The remaining 10% of the pollution caused as a result of the mining activities of the IOA Division could be cleared

up by a further cash outlay of ￡2 million.

(c) Evaluate the West project and, stating your reasons, comment on whether the board of directors of NCL plc

should spend the further ￡2 million in order to eliminate the remaining 10% of pollution. (6 marks)

(Ignore Taxation).

正确答案：

(c) The net present value of the West project is dependent upon the level of environmental expenditure that will be incurred by
Division IOA at the conclusion of the project. The potential NPV of the West project can be calculated using a discount rate
of 12% per annum which assumes that the West project has similar characteristics to the North, East and South projects.
Net cash inflows for each of years 1–4 = ￡5 million
Cumulative discount factor at 12% per annum = 3·037
Therefore the present value of cashflows is ￡5 million x 3·037 = ￡15,185 million and the net cash flow after the initial
outlay of ￡12 million is ￡3,185,000.
There is now the strategic consideration regarding whether to spend ￡2 million which will restore the river to its original colour
and also clear 90% of the pollution caused as a result of the mining activities of the IOA Division, or to incur expenditure of
a further ￡2 million which will completely redress any damage done to the environment by the activities of the IOA Division.

(ii) Discuss TWO problems that may be faced in implementing quality control procedures in a small firm of

Chartered Certified Accountants, and recommend how these problems may be overcome. (4 marks)

正确答案：
(ii) Consultation – it may not be possible to hold extensive consultations on specialist issues within a small firm, due to a
lack of specialist professionals. There may be a lack of suitably experienced peers to discuss issues arising on client
engagements. Arrangements with other practices for consultation may be necessary.
Training/Continuing Professional Development (CPD) – resources may not be available, and it is expensive to establish
an in-house training function. External training consortia can be used to provide training/CPD for qualified staff, and
training on non-exam related issues for non-qualified staff.
Review procedures – it may not be possible to hold an independent review of an engagement within the firm due to the
small number of senior and experienced auditors. In this case an external review service may be purchased.
Lack of specialist experience – where special skills are needed within an engagement; the skills may be bought in, for
example, by seconding staff from another practice. Alternatively if work is too specialised for the firm, the work could be
sub-contracted to another practice.
Working papers – the firm may lack resources to establish an in-house set of audit manuals or standard working papers.
In this case documentation can be provided by external firms or professional bodies.

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