ACCA证书注册及领取知识！

发布时间：2019-12-06


2019年6月ACCA考试已经结束，很多小伙伴已经开始准备9月份的考试了，但是尽管已经考过ACCA一个科目或者几个科目很多小伙伴对于ACCA的证书注册地信息仍不了解，ACCA在哪注册？ACCA注册后究竟有什么用？ACCA可以领取哪些证书？这些知识点相信很多小伙伴都不是太了解吧，为此小编特地整理了如下内容。

一、ACCA注册简介

ACCA是"英国特许公认会计师公会(The Association of Chartered Certified Accountants)的简称，是世界上领先的专业会计师团体，也是国际学员最多、学员规模发展最快的专业会计师组织。ACCA会员资格得到欧盟立法以及许多国家公司法的承认。

英国特许公认会计师公会(The Association of Chartered Certified Accountants)简称ACCA，成立于1904年，是世界上领先的专业会计师团体，也是国际学员最多、学员规模发展最快的专业会计师组织。ACCA总部设在伦敦，在美国洛杉矶、加拿大多伦多、澳大利亚悉尼建有分会，在世界上70多个城市均设有办事处。

ACCA为全世界有志投身于财务、会计以及管理领域的专才提供首选的资格认证，一贯坚持最高的标准，提高财会人员的专业素质，职业操守以及监管能力，并秉承为公众利益服务的原则。

在英国，英国立法许可ACCA会员从事审计、投资顾问和破产执行的工作。ACCA会员资格得到欧盟立法以及许多国家公司法的承认。ACCA在欧洲会计专家协会(FEE)、亚太会计师联合会(CAPA)和加勒比特许会计师协会(ICAC)等会计组织中起着非常重要的作用。在国际上，ACCA是国际会计准则理事会(IASB)的创始成员，也是国际会计师联合会(IFAC)的成员。

二、ACCA证书

其实，每个阶段完成后，ACCA官方协会都会颁发相应的证书鼓励ACCA考试小伙伴继续考下去，同时这些证书都可以帮助你找实习找工作、升职加薪、申请国外留学等等

商业会计证书

当学员完成Knowledge部分——Accounting in Business, Management Accounting, Financial Accounting这三门考试，并且通过基础阶段道德测试，即可获得商业会计证书。如已免试，无法获得此证书。

高级商业会计证书

当学员完成Skill部分——LW, PM, TX, FR, AA, FM六门考试，并且完成道德测试模块，即可获得高级商业会计证书。如全部免试将无法获得此证书。

牛津布鲁克斯大学学士学位

考完ACCA前9门可申请英国牛津布鲁克斯大学应用会计学学士学位，想要申请学位需要提前提交英语成绩证明，并且写一篇英文论文，通过后即可获得此学位。

牛津布鲁克斯大学硕士学位

13门全部通过以后将有机会申请牛津布鲁克斯大学MBA硕士学位，需要去英国学习答辩，论文答辩通过即可获得硕士学位。

ACCA会员证书

通过13门考试，即可获得ACCA准会员证书。累计三年工作经验，即可申请转为正式ACCA member。

综上所述就是关于ACCA注册信息以及证书领取的全部内容希望对于各位正在备考的小伙伴们有帮助，小编将持续更新ACCA相关资讯。


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) The directors of Carver Ltd are aware that some of the company’s shareholders want to realise the value in their

shares immediately. Accordingly, instead of investing in the office building or the share portfolio they are

considering two alternative strategies whereby, following the sale of the company’s business, a payment will be

made to the company’s shareholders.

(i) Liquidate the company. The payment by the liquidator would be ￡126 per share.

(ii) The payment of a dividend of ￡125 per share following which a liquidator will be appointed. The payment

by the liquidator to the shareholders would then be ￡1 per share.

The company originally issued 20,000 ￡1 ordinary shares at par value to 19 members of the Cutler family.

Following a number of gifts and inheritances there are now 41 shareholders, all of whom are family members.

The directors have asked you to attend a meeting to set out the tax implications of these two alternative strategies

for each of the two main groups of shareholders: adults with shareholdings of more than 500 shares and children

with shareholdings of 200 shares or less.

Required:

Prepare notes explaining:

– the amount chargeable to tax; and

– the rates of tax that will apply

in respect of each of the two strategies for each of the two groups of shareholders ready for your meeting

with the directors of Carver Ltd. You should assume that none of the shareholders will have any capital

losses either in the tax year 2007/08 or brought forward as at 5 April 2007. (10 marks)

Note:

You should assume that the rates and allowances for the tax year 2006/07 will continue to apply for the

foreseeable future.

正确答案：

 

(iii) Advice in connection with the sale of the manufacturing premises by Tethys Ltd; (7 marks)

正确答案：
(iii) Tethys Ltd – Sale of the manufacturing premises
Value added tax (VAT)
– The building is not a new building (i.e. it is more than three years old). Accordingly, the sale of the building is an
exempt supply and VAT should not be charged unless Tethys Ltd has opted to tax the building in the past.
Taxable profits on sale
– There will be no balancing adjustment in respect of industrial building allowances as the building is to be sold on
or after 21 March 2007.
– The capital gain arising on the sale of the building will be ￡97,760 (￡240,000 – (￡112,000 x 1·27)).
Rollover relief
– Tethys Ltd is not in a capital gains group with Saturn Ltd. Accordingly, rollover relief will only be available if Tethys
Ltd, rather than any of the other Saturn Ltd group companies, acquires sufficient qualifying business assets.
– The amount of sales proceeds not spent in the qualifying period is chargeable, i.e. ￡40,000 (￡240,000 –
￡200,000). The balance of the gain, ￡57,760 (￡97,760 – ￡40,000), can be rolled over.
– Qualifying business assets include land and buildings and fixed plant and machinery. The assets must be brought
into immediate use in the company’s trade.
– The assets must be acquired in the four-year period beginning one year prior to the sale of the manufacturing
premises.
Further information required:
– Whether or not Tethys Ltd has opted to tax the building in the past for the purposes of VAT.

(b) Explain the advantages from a tax point of view of operating the new business as a partnership rather than

as a company whilst it is making losses. You should calculate the tax adjusted trading loss for the year

ending 31 March 2008 for both situations and indicate the years in which the loss relief will be obtained.

You are not required to prepare any other supporting calculations. (10 marks)

正确答案：

(b) The new business
There are two tax advantages to operating the business as a partnership.
(i) Reduction in taxable income
If the new business is operated as a company, Cindy and Arthur would both be taxed at 40% on their salaries. In
addition, employer and employee national insurance contributions would be due on ￡105 (￡5,000 – ￡4,895) in respect
of each of them.
If the new business is operated as a partnership, the partners would have no taxable trading income because the
partnership has made a loss; any salaries paid to the partners would be appropriations of the profit or loss of the
business and not employment income. They would, however, each have to pay Class 2 national insurance contributions
of ￡2·10 each per week.
(ii) Earlier relief for trading losses
If the new business is operated as a company, its tax adjusted trading loss in the year ending 31 March 2008 would
be as follows:

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

站内搜索
热门标签