河南省考生注意：2020年ACCA国际会计师考试准考证打印预计时间

发布时间：2020-01-09

目前，距离2020年3月份的ACCA考试已经仅剩下2个月左右的时间了，近期不少萌新ACCAer来咨询51题库考试学习网，想知道ACCA考试今年3月份准考证打印的时间以及打印的步骤是什么？那么接下来，51题库考试学习网就这一问题为大家解答相关的困惑，“老手”ACCAer也可以看一下，看看是否和记忆中的打印流程是一样的呢？

目前2020年3月份的ACCA考试打印的通道暂未开通，但近些年，准考证的打印流程变化其实不大的，因此大家可以借鉴一下2019年12月份的打印流程，差别不算很大的。

ACCA考试准考证打印流程：

1.打开ACCA英国官网：http://www.uk.accaglobal.com/，点击右上角的MY ACCA

2.在登录界面，Username处输入ACCA学员号、Password处输入密码，进行登录

3.登录后点击左侧的Docket。

4.点击 Access you docket。

5.这时会弹出一个调查页面，请按上课情况进行选择：（主要是以学员的学习方式来进行选择的）

（1）周末/寒暑假上面授的学员：请在Part time -face to face后面的Other-Provider填写Beijing ZBCT International Financial Education co. , Ltd-guangzhou，点击SAVE & CONFIRM后会自动跳转下载准考证；

（2）方向班（周一到周五在学校上课）的学员请在Full time -face to face后面的Learning  Provider 选择你学校的名字；如果选项里没有你的学校，请在后面的Other-Provider 填写学校的英文名，点击 SAVE & CONFIRM后会自动跳转下载准考证；

（3）网课的学员请在Distance/Online learning后面的Other-Provider填写Beijing ZBCT International Financial Education co. , Ltd-guangzhou，点击 SAVE & CONFIRM后会自动跳转下载准考证；

以上历年来ACCA准考证打印的流程，若与上面描述的内容有误差，建议参考ACCA官网，一切以官网发布的消息为主。

准考证是考试必备的验证自己身份的东西，因此考生要重视准考证的打印，不要等到临近考试的时候才发现准考证没有打印而导致没有成功参加考试，这样就得不偿失了。

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。

(ii) Can we entertain our clients as a gesture of goodwill or is corporate hospitality ruled out? (3 marks)

Required:

For EACH of the three FAQs, explain the threats to objectivity that may arise and the safeguards that should

be available to manage them to an acceptable level.

NOTE: The mark allocation is shown against each of the three questions.

正确答案：
(ii) Corporate hospitality
A partner in an audit firm is obviously in a position to influence the conduct and outcome of an audit. Therefore a
partner being on ‘too friendly’ terms with an audit client creates a familiarity threat. Other members of the audit team
may not exert as much influence on the audit.
A self-interest threat may also be perceived (e.g. if corporate hospitality is provided to keep a prestigious client).
There is no absolute prohibition against corporate hospitality provided:
■ the value attached to such hospitality is ‘insignificant’; and
■ the ‘frequency, nature and cost’ of the hospitality is reasonable.
Thus, flying the directors of an audit client for weekends away could be seen as significant. Similarly, entertaining an
audit client on a regular basis could be seen as unacceptable.
Partners and staff of Boleyn will need to be objective in their assessments of the significance or reasonableness of the
hospitality offered. (Would ‘a reasonable and informed third party’ conclude that the hospitality will or is likely to be
seen to impair your objectivity?)
If they have any doubts they should discuss the matter in the first instance with the audit engagement partner, who
should refer the matter to the ethics partner if in doubt.

(ii) how effective delegation might be achieved; (6 marks)

正确答案：
(ii) Effective delegation can be achieved by assigning agreed tasks to the subordinate, ensuring that resources are allocated and by specifying expected performance levels and ensuring that they are understood. In addition, it is necessary to ensure that the subordinate has the ability and experience to undertake the tasks by maintaining frequent contact and ensuring that the subordinate has authority to do the job. Sufficient authority must be delegated to fulfil the task. This authority in turn may be specific or general; the scenario suggests that the authority of the managers and supervisors is specific. The subordinate should not refer decisions upwards, and the superior should not expect this. In addition there should be no doubts over boundaries; they must be clearly defined as to who holds what authority and who accounts to whom. Therefore there must be clarity as to departmental functions and individual authority, which is at the root of the problem at Flavours Fine Foods.

3 Assume that today’s date is 10 May 2005.

You have recently been approached by Fred Flop. Fred is the managing director and 100% shareholder of Flop

Limited, a UK trading company with one wholly owned subsidiary. Both companies have a 31 March year-end.

Fred informs you that he is experiencing problems in dealing with aspects of his company tax returns. The company

accountant has been unable to keep up to date with matters, and Fred also believes that mistakes have been made

in the past. Fred needs assistance and tells you the following:

Year ended 31 March 2003

The corporation tax return for this period was not submitted until 2 November 2004, and corporation tax of ￡123,500

was paid at the same time. Profits chargeable to corporation tax were stated as ￡704,300.

A formal notice (CT203) requiring the company to file a self-assessment corporation tax return (dated 1 February

2004) had been received by the company on 4 February 2004.

A detailed examination of the accounts and tax computation has revealed the following.

– Computer equipment totalling ￡50,000 had been expensed in the accounts. No adjustment has been made in

the tax computation.

– A provision of ￡10,000 was made for repairs, but there is no evidence of supporting information.

– Legal and professional fees totalling ￡46,500 were allowed in full without any explanation. Fred has

subsequently produced the following analysis:

Analysis of legal & professional fees

￡

Legal fees on a failed attempt to secure a trading loan 15,000

Debt collection agency fees 12,800

Obtaining planning consent for building extension 15,700

Accountant’s fees for preparing accounts 14,000

Legal fees relating to a trade dispute 19,000

– No enquiry has yet been raised by the Inland Revenue.

– Flop Ltd was a large company in terms of the Companies Act definition for the year in question.

– Flop Ltd had taxable profits of ￡595,000 in the previous year.

Year ended 31 March 2004

The corporation tax return has not yet been submitted for this year. The accounts are late and nearing completion,

with only one change still to be made. A notice requiring the company to file a self-assessment corporation tax return

(CT203) dated 27 July 2004 was received on 1 August 2004. No corporation tax has yet been paid.

1 – The computation currently shows profits chargeable to corporation tax of ￡815,000 before accounting

adjustments, and any adjustments for prior years.

– A company owing Flop Ltd ￡50,000 (excluding VAT) has gone into liquidation, and it is unlikely that any of this

money will be paid. The money has been outstanding since 3 September 2003, and the bad debt will need to

be included in the accounts.

1 Fred also believes there are problems in relation to the company’s VAT administration. The VAT return for the quarter

ended 31 March 2005 was submitted on 5 May 2005, and VAT of ￡24,000 was paid at the same time. The previous

return to 31 December 2004 was also submitted late. In addition, no account has been made for the VAT on the bad

debt. The VAT return for 30 June 2005 may also be late. Fred estimates the VAT liability for that quarter to be ￡8,250.

Required:

(a) (i) Calculate the revised corporation tax (CT) payable for the accounting periods ending 31 March 2003

and 2004 respectively. Your answer should include an explanation of the adjustments made as a result

of the information which has now come to light. (7 marks)

(ii) State, giving reasons, the due payment date of the corporation tax (CT) and the filing date of the

corporation tax return for each period, and identify any interest and penalties which may have arisen to

date. (8 marks)

正确答案：

(a) Calculation of corporation tax
Year ended 31 March 2003
Corporation tax payable
There are three adjusting items:.
(i) The computers are capital items, as they have an enduring benefit. These need to be added back in the Schedule D
Case I calculation, and capital allowances claimed instead. The company is not small or medium by Companies Act
definitions and therefore no first year allowances are available. Allowances of ￡12,500 (50,000 x 25%) can be claimed,
leaving a TWDV of ￡37,500.
(ii) The provision appears to be general in nature. In addition there is insufficient information to justify the provision and it
should be disallowed until such times as it is released or utilised.
(iii) Costs relating to trading loan relationships are allowable, as are costs relating to the trade (debt collection, trade disputes
and accounting work). Costs relating to capital items (￡5,700) are not allowable so will have to be added back.
Total profit chargeable to corporation tax is therefore ￡704,300 + 50,000 – 12,500 + 10,000 + 5,700 = 757,500. There are two associates, and therefore the 30% tax rate starts at ￡1,500,000/2 = ￡750,000. Corporation tax payable is 30% x￡757,500 = ￡227,250.
Payment date
Although the rate of tax is 30% and the company ‘large’, quarterly payments will not apply, as the company was not large in the previous year. The due date for payment of tax is therefore nine months and one day after the end of the tax accounting period (31 March 2003) i.e. 1 January 2004.
Filing date
This is the later of:
– 12 months after the end of the period of account: 31 March 2004
– 3 months after the date of the notice requiring the return 1 May 2004
i.e. 1 May 2004.

22 Which of the following statements about limited liability companies’ accounting is/are correct?

1 A revaluation reserve arises when a non-current asset is sold at a profit.

2 The authorised share capital of a company is the maximum nominal value of shares and loan notes the company

may issue.

3 The notes to the financial statements must contain details of all adjusting events as defined in IAS10 Events after

the balance sheet date.

A All three statements

B 1 and 2 only

C 2 and 3 only

D None of the statements

正确答案：D

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