2020年ACCA考试教材重要吗？不看书可以吗？

发布时间：2020-03-01

由于ACCA官方认可的教材为英文版本（官方本身不编写教材），因此一些英语水平一般的小伙伴就在询问2020年ACCA考试教材重要吗？不看书可以。鉴于此，51题库考试学习网在下面为大家带来2020年ACCA考试教材的相关信息，以供参考。

ACCA官方教材的编写一般是由专业的教材出版机构出版相关学习教材与教辅资料，然后ACCA官方对权威的教材进行认可。教材当然是非常重要的，考试内容就来源于教材，因此不看书肯定是不行的。另外，ACCA考试内容也是全英文的，所以学习教材也是在为考试做准备。

目前，ACCA官方权威认可的教材商有三家，分别为BPP, Kaplan 及 Becker。这三家的教材各有优势：BPP以详细见称,BPP教材是全球ACCA使用最多的版本，通俗易懂，比较适合新老学员自学，国内的ACCA学员备考方式主要以看BPP课本及精简版讲义为主。并且国内基本上所有的高校ACCA专业也是使用的BPP版教材，主要是因为审计署买下了BPP教材在中国的版权，并且比之FTC版教材价格也有优势,每个点都讲解得很细。一般来说，BBP版本的教材比较适合初学者。

当然了，BBP版本的ACCA教材也有其不足的地方：BPP版本主要适合于英语水平一般的，理解能力稍微弱的或者是初学者等。但由于ACCA教材BPP版本很多的，部分教材有时候讲得也很啰嗦。

而FTC版是ACCA官方版本教材，在全球的使用率还是比较高的。这套教材的优点是简洁，基本上每门课教材都比BPP版薄，往往是直入重点，但是FTC对F4阶段的ACCA备考并不是那么适用，其难度较之BPP版有所加大，所用单词也要复杂一些。另外，最新版有些地方讲解不是很细致，单凭它参加考试有一定难度。所以参加F阶段的考生，最好选择BPP版本。

以上两个版本是相对而言比较适合国内ACCA学员备考使用的ACCA教材，如何选择要以小伙伴们对教材内容的理解程度。当然了，选择合适的教材固然重要，脚踏实地的学习也是通过考试的必备条件。

以上就是关于ACCA考试教材的相关情况。51题库考试学习网提醒：正版的教材以及合理的学习计划，可以让我们的备考更有效果。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。

(c) Construct the arguments in favour of Professor Leroi’s remark that external reporting requirements on internal

controls were ‘too ambitious’ for small and medium companies. (4 marks)

正确答案：
(c) The external reporting requirements (from the Sarbanes-Oxley section 404) being ‘too ambitious’ for small and medium
companies
There are several arguments to support Professor Leroi’s remark.
Fewer spare resources to carry out internal control. SMEs tend to operate with lower levels of spare resource than larger
businesses and conducting internal reviews would be more of a challenge for them.
The extra attestation fee (over and above normal audit fee) for the attestation of the internal control report could be a constraint
for many SMEs.
Lack of expertise from within existing employees (to internally audit/police as well as carry out internal activities) would be a
likely constraint.
SMEs will have fewer activities and less complexity, hence less need for shareholders to require the information (less to go
wrong).

(b) Prepare a reasoned explanation of how any capital gains tax arising in the UK on the sale of the paintings

can be minimised. (2 marks)

正确答案：
(b) Minimising capital gains tax on the sale of the paintings
Galileo will become resident and ordinarily resident from the date he arrives in the UK as he intends to stay for more than
three years. Prior to that date he will be neither resident nor ordinarily resident such that he will not be subject to UK capital
gains tax.
Galileo should sell the paintings before he leaves Astronomeria; this will avoid UK capital gains tax completely.
Tutorial note
The gains would be taxable on the remittance basis if the paintings were sold after Galileo’s arrival in the UK. However, this
would not help Galileo to minimise the capital gains tax due as he needs to bring the sales proceeds into the UK in order
to purchase a house.

6 Alasdair, aged 42, is single. He is considering investing in property, as he has heard that this represents a good

investment. In order to raise the funds to buy the property, he wants to extract cash from his personal company, Beezer

Limited, whose year end is 31 December.

Beezer Limited was formed on 1 May 1998 with ￡1,000 of capital issued as 1,000 ￡1 ordinary shares, and traded

until 1 January 2005 when Alasdair sold the trade and related assets. The company’s only asset is cash of

￡120,000. Alasdair wants to extract this cash from the company with the minimum amount of tax payable. He is

considering either, paying himself a dividend of ￡120,000, on 31 March 2006, after which the company would have

no assets and be wound up or, leaving the cash in the company and then liquidating the company. Costs of liquidation

of ￡5,000 would then be incurred.

Since Beezer Limited ceased trading, Alasdair has been taken on as a partner at a marketing firm, Gallus & Co. He

estimates his profit share for the year of assessment 2005/06 will be ￡30,000. He has not made any capital disposals

in the current tax year.

Alasdair wishes to reinvest the cash extracted from Beezer Limited in property but is not sure whether he should invest

directly in residential or commercial property, or do so via some form. of collective investment. He is aware that Gallus

& Co are looking to rent a new warehouse which could be bought for ￡200,000. Alasdair thinks that he may be able

to buy the warehouse himself and lease it to his firm, but only if he can borrow the additional money to buy the

property.

Alasdair has a 25% shareholding in another company, Glaikit Limited, whose year end is 31 March. The remaining

shares in this company are held by his friend, Gill. Alasdair is considering borrowing ￡15,000 from Glaikit Limited

on 1 January 2006. He does not intend to pay any interest on the loan, which is likely to be written off some time

in 2007. Alasdair does not have any connection with Glaikit Limited other than his shareholding.

Required:

(a) Advise Alasdair whether or not a dividend payment will result in a higher after-tax cash sum than the

liquidation of Beezer Limited. Assume that either the dividend would be paid on 31 March 2006 or the

liquidation would take place on 31 March 2006. (9 marks)

Assume that Beezer Limited has always paid corporation tax at or above the small companies rate of 19%

and that the tax rates and allowances for 2004/05 apply throughout this part.

正确答案：

 

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