ACCA报名流程有哪些步骤？

发布时间：2020-02-26

随着新年的到来，一些准备报考2020年ACCA考试的小伙伴也开始在网上查询相关的报名信息，比如报名流程。鉴于此，51题库考试学习网在下面为大家带来有关2020年ACCA考试报名方法的相关情况，以供参考。

报考ACCA考试首先需要注册成为学员。在完成注册之后，考生可通过一下步骤完成报名：

第一步：登陆ACCA官网，然后进入MY ACCA

第二步：在登录界面输入ACCA 注册号以及密码

第三步：登陆到MY ACCA之后点击进入左边的 EXAM ENTRY

第四步：点击“EXAM ENTRY”后出现的是考试费情况，点击Enter for Exams（注意，越早报名，考试费用越低）

第五步：选择考试季, 点击下拉框选择考试季，显示如下点击“Apply for Exam session”（ACCA报名费用较高，小伙伴们要根据自己的实际学习情况，选择合适的考试时间）

第六步：选择ACCA考试科目，在select exam下面的方框打钩，exam type选择“computer based“or”paper based“，没有选项的默认为paper based, 选择考试国家和地点，然后点击next（小伙伴们在报名时，要反复确认地点，确保无误后再点击）

第七步：再次确认考试信息和支付金额，如果有欠费，或是年费，在myACCA account balance due后面会显示金额（中国地区2020年3月份的ACCA考试已经取消，考试费用也将返还到考生的myACCA账户）

第八步：在方框处打钩，点击“proceed topayment”

第九步：选择支付方式，支付宝or信用卡（1）选择信用卡，填写Card Number（卡号）、Card Holder Name（持卡人姓名）、Card expiry Date（有效期）、CVC（安全码）、点击“next“。支付完考试费后，考试报名就完成了。

以上就是关于ACCA考试报名流程的相关情况。51题库考试学习网提醒：ACCA注册后每年都需要缴纳年费，费用未结清是无法报名参加考试的。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。

(b) Given his recent diagnosis, advise Stuart as to which of the two proposed investments (Omikron plc/Omega

plc) would be the more tax efficient alternative. Give reasons for your choice. (3 marks)

正确答案：
(b) Both companies are listed. The only difference will be in the availability of inheritance tax relief – specifically business property
relief (BPR). If Stuart and Rebecca jointly hold in excess of 50% of the share capital of a listed company, BPR will apply at
the rate of 50%. Otherwise, no BPR is available.
Stuart can only buy 1,005,000 (￡422,100/￡0·42) shares in Omikron plc. This represents a shareholding of 2·00%
(1,005,000/50,250,000). As the shares in Omikron plc are listed, a 2% holding will not qualify for BPR.
At the moment, both Stuart and Rebecca own 2,400,000 shares in Omega plc. Their shareholdings are amalgamated for
IHT purposes under the related property rules. With a joint holding of 48%, BPR is not available. A further 200,001 shares
will be required to attain a 50% holding. Assuming Stuart and Rebecca can buy these shares, they must then hold their 50%
interest in the company for the period of at least two years in order to ensure that BPR applies.
On the basis that Stuart is expected to survive for two to three years, he should therefore buy further shares in Omega plc in
order to take advantage of the BPR available.

4 Whilst acknowledging the importance of high quality corporate reporting, the recommendations to improve it are

sometimes questioned on the basis that the marketplace for capital can determine the nature and quality of corporate

reporting. It could be argued that additional accounting and disclosure standards would only distort a market

mechanism that already works well and would add costs to the reporting mechanism, with no apparent benefit. It

could be said that accounting standards create costly, inefficient, and unnecessary regulation. It could be argued that

increased disclosure reduces risks and offers a degree of protection to users. However, increased disclosure has several

costs to the preparer of financial statements.

Required:

(a) Explain why accounting standards are needed to help the market mechanism work effectively for the benefit

of preparers and users of corporate reports. (9 marks)

正确答案：
(a) It could be argued that the marketplace already offers powerful incentives for high-quality reporting as it rewards such by
easing or restricting access to capital or raising or lowering the cost of borrowing capital depending on the quality of the entity’s
reports. However, accounting standards play an important role in helping the market mechanism work effectively. Accounting
standards are needed because they:
– Promote a common understanding of the nature of corporate performance and this facilitates any negotiations between
users and companies about the content of financial statements. For example, many loan agreements specify that a
company provide the lender with financial statements prepared in accordance with generally accepted accounting
principles or International Financial Reporting Standards. Both the company and the lender understand the terms and
are comfortable that statements prepared according to those standards will meet certain information needs. Without
standards, the statements would be less useful to the lender, and the company and the lender would have to agree to
create some form. of acceptable standards which would be inefficient and less effective.
– Assist neutral and unbiased reporting. Companies may wish to portray their past performance and future prospects in
the most favourable light. Users are aware of this potential bias and are sceptical about the information they receive.
Standards build credibility and confidence in the capital marketplace to the benefit of both users and companies.
– Improve the comparability of information across companies and national boundaries. Without standards, there would be
little basis to compare one company with others across national boundaries which is a key feature of relevant
information.
– Create credibility in financial statements. Auditors verify that information is reported in accordance with standards and
this creates public confidence in financial statements
– Facilitate consistency of information by producing data in accordance with an agreed conceptual framework. A consistent
approach to the development and presentation of information assists users in accessing information in an efficient
manner and facilitates decision-making.

3 Spica, one of the director shareholders of Acrux Ltd, has been in dispute with the other shareholders over plans to

expand the company’s activities overseas. In order to resolve the position it has been agreed that Spica will sell her

shares back to the company. Once the purchase of her shares has taken place, the company intends to establish a

number of branches overseas and acquire a shareholding in a number of companies that are resident and trade in

overseas countries.

The following information has been obtained from client files and meetings with the parties involved.

Acrux Ltd:

– An unquoted UK resident company.

– Share capital consists of 50,000 ordinary shares issued at ￡1·90 per share in July 2000.

– None of the other shareholders has any connection with Spica.

The purchase of own shares:

– The company will purchase all of Spica’s shares for ￡8 per share.

– The transaction will take place by the end of 2008.

Spica:

– Purchased 8,000 shares in Acrux Ltd for ￡2 per share on 30 September 2003.

– Has no income in the tax year 2008/09.

– Has chargeable capital gains in the tax year 2008/09 of ￡3,800.

– Has houses in the UK and the country of Solaris and divides her time between them.

Investment in non-UK resident companies:

– Acrux Ltd will acquire between 15% and 20% of each of the non-UK resident companies.

– The companies will not be controlled foreign companies as the rates of tax in the overseas countries will be

between 23% and 42%.

– There may or may not be a double tax treaty between the UK and the overseas countries in which the companies

are resident. Where there is a treaty, it will be based on the OECD model treaty.

– None of the countries concerned levy withholding tax on dividends paid to UK companies.

– The directors of Acrux Ltd are concerned that the rate of tax suffered on the profits of the overseas companies

will be very high as they will be taxed in both the overseas country and in the UK.

Required:

(a) (i) Prepare detailed calculations to determine the most beneficial tax treatment of the payment Spica will

receive for her shares; (7 marks)

正确答案：

 

(b) Discuss how the operating statement you have produced can assist managers in:

(i) controlling variable costs;

(ii) controlling fixed production overhead costs. (8 marks)

正确答案：

(b) Controlling variable costs
The first step in the process of controlling costs is to measure actual costs. The second step is to calculate variances that show
the difference between actual costs and budgeted or standard costs. These variances then need to be reported to those
managers who have responsibility for them. These managers can then decide whether action needs to be taken to bring actual
costs back into line with budgeted or standard costs. The operating statement therefore has a role to play in reporting
information to management in a way that assists in the decision-making process.
The operating statement quantifies the effect of the volume difference between budgeted and actual sales so that the actual
cost of the actual output can be compared with the standard (or budgeted) cost of the actual output. The statement clearly
differentiates between adverse and favourable variances so that managers can identify areas where there is a significant
difference between actual results and planned performance. This supports management by exception, since managers can
focus their efforts on these significant areas in order to obtain the most impact in terms of getting actual operations back in
line with planned activity.
In control terms, variable costs can be affected in the short term and so an operating statement for the last month showing
variable cost variances will highlight those areas where management action may be effective. In the short term, for example,
managers may be able to improve labour efficiency through training, or through reducing or eliminating staff actions which
do not assist the production process. In this way the adverse direct labour efficiency variance of ￡252, which is 7·3% of the
standard direct labour cost of the actual output, could be reduced.
Controlling fixed production overhead costs
In the short term, it is unlikely that fixed production overhead costs can be controlled. An operating statement from last month
showing fixed production overhead variances may not therefore assist in controlling fixed costs. Managers will not be able to
take any action to correct the adverse fixed production overhead expenditure variance, for example, which may in fact simply
show the need for improvement in the area of budget planning. Investigation of the component parts of fixed production
overhead will show, however, whether any of these are controllable. In general, this is not the case2.
Absorption costing gives rise to a fixed production overhead volume variance, which shows the effect of actual production
being different from planned production. Since fixed production overheads are a sunk cost, the volume variance shows little
more than that the standard hours for actual production were different from budgeted standard hours3. Similarly, the fixed
production overhead efficiency variance offers little more in information terms than the direct labour efficiency variance. While
fixed production overhead variances assist in reconciling budgeted profit with actual profit, therefore, their reporting in an
operating statement is unlikely to assist in controlling fixed costs.

 

 

 

 

 

 

 

 

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