湖南省考生：ACCA考试的科目和报考规定是什么呀？

发布时间：2020-01-10

当有些小伙伴正在如火如荼地备考ACCA考试的时候，千万不要忘了最重要的一个步骤，那就是考试报名。目前正处于ACCA考试常规报名阶段，51题库考试学习网提醒大家想要报考2020年ACCA考试的考生要抓紧时间报名了哦！51题库考试学习网帮助大家汇总了ACCA官网上发布的部分内容，来看看是不是你所需要的呢？

按照规定，学员在每个考季最多可报考4个科目（包括重考科目和新科目）并且每年报考不超过8门新科目，保证每门课程都有充足的学习时间。另外，学员必须按照以下3个阶段的顺序来报考ACCA科目。

知识模块的科目：F1-F3；

技能模块的科目：F4-F9（F4ENG/GLO 开启随时机考）；

专业阶段的科目：P1, P2, P3 (and any two from P4, P5, P6 and P7)。

以上3个阶段内的考试科目可不分先后顺序报考，但如前一阶段有未通过的科目，将不能跳开此科目仅报后阶段科目。

ACCA每年会根据会计准则及事实的需要调整教学大纲，当年的考试会以最新的教学大纲作为考核内容，ACCA考官也会不定期的在ACCA官方网站上发表考官文章，帮助学生解析考试当中的一些难点和重点，ACCA教材也应随着考试大纲的不断变化，每年出最新版本，历年考题答案应随着教材变更后，调整最新答案。

学生在拿到最新教材后可以进行逐章逐节的学习，在掌握了每章节知识点后，将历年考题作为复习重点，充分的加以练习，达到熟练的程度，以保证考试的顺利通过。

与此同时，学生可以按照自身的需求，选择一些与教材紧密结合的辅导课程，由讲师为同学们总结考试重点及难点，深入分析、拓展思维，为学生节省时间，并且带领同学们一起做历年考题，学习考官文章，共同克服备课过程当中出现的各种困难增加学习效率及通过率。

除了认真备考熟练掌握知识点以外，ACCA对考试技巧，答题速度及考场的应试技巧也有很高的要求，很多同学复习阶段已经熟练的掌握知识点，但是考场应变能力差，考试时间没能合理分配，最终也很容易造成考试失败，正确的备考、应考方法也因此成为了考试顺利通过的关键，因此在备考经验不是很丰富的同学可以选择相关课程跟随老师一同学习。

以上信息就是关于ACCA的考试科目和报考规定的介绍，希望对正在努力备考的ACCAer们有所帮助。目前的ACCA证书含金量是相当高的，各位小伙伴不要觉得考试很难就放弃，付出的努力和得到的结果是成正比的，大家要坚持努力的复习学习，克服身边的一切诱惑！当你拿到证书的那一科你就明白所以的努力都是值得的。

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。

2 Clifford and Amanda, currently aged 54 and 45 respectively, were married on 1 February 1998. Clifford is a higher

rate taxpayer who has realised taxable capital gains in 2007/08 in excess of his capital gains tax annual exemption.

Clifford moved into Amanda’s house in London on the day they were married. Clifford’s own house in Oxford, where

he had lived since acquiring it for ￡129,400 on 1 August 1996, has been empty since that date although he and

Amanda have used it when visiting friends. Clifford has been offered ￡284,950 for the Oxford house and has decided

that it is time to sell it. The house has a large garden such that Clifford is also considering an offer for the house and

a part only of the garden. He would then sell the remainder of the garden at a later date as a building plot. His total

sales proceeds will be higher if he sells the property in this way.

Amanda received the following income from quoted investments in 2006/07:

￡

Dividends in respect of quoted trading company shares 1,395

Dividends paid by a Real Estate Investment Trust out of tax exempt property income 485

On 1 May 2006, Amanda was granted a 22 year lease of a commercial investment property. She paid the landlord

a premium of ￡6,900 and also pays rent of ￡2,100 per month. On 1 June 2006 Amanda granted a nine year

sub-lease of the property. She received a premium of ￡14,700 and receives rent of ￡2,100 per month.

On 1 September 2006 Amanda gave quoted shares with a value of ￡2,200 to a registered charity. She paid broker’s

fees of ￡115 in respect of the gift.

Amanda began working for Shearer plc, a quoted company, on 1 June 2006 having had a two year break from her

career. She earns an annual salary of ￡38,600 and was paid a bonus of ￡5,750 in August 2006 for agreeing to

come and work for the company. On 1 August 2006 Amanda was provided with a fully expensed company car,

including the provision of private petrol, which had a list price when new of ￡23,400 and a CO2 emissions rate of

187 grams per kilometre. Amanda is required to pay Shearer plc ￡22 per month in respect of the private use of the

car. In June and July 2006 Amanda used her own car whilst on company business. She drove 720 business miles

during this two month period and was paid 34 pence per mile. Amanda had PAYE of ￡6,785 deducted from her gross

salary in the tax year 2006/07.

After working for Shearer plc for a full year, Amanda becomes entitled to the following additional benefits:

– The opportunity to purchase a large number of shares in Shearer plc on 1 July 2007 for ￡3·30 per share. It is

anticipated that the share price on that day will be at least ￡7·50 per share. The company will make an interestfree

loan to Amanda equal to the cost of the shares to be repaid in two years.

– Exclusive free use of the company sailing boat for one week in August 2007. The sailing boat was purchased by

Shearer plc in January 2005 for use by its senior employees and costs the company ￡1,400 a week in respect

of its crew and other running expenses.

Required:

(a) (i) Calculate Clifford’s capital gains tax liability for the tax year 2007/08 on the assumption that the Oxford

house together with its entire garden is sold on 31 July 2007 for ￡284,950. Comment on the relevance

to your calculations of the size of the garden; (5 marks)

正确答案：

 

(b) Assuming that the income from the sale of the books is not treated as trading income, calculate Bob’s taxable

income and gains for all relevant tax years, using any loss reliefs in the most tax-efficient manner. Your

answer should include an explanation of the loss reliefs available and your reasons for using (or not using)

them. (12 marks)

Assume that the rates and allowances for 2004/05 apply throughout this part of the question.

正确答案：

 

(c) In April 2006, Keffler was banned by the local government from emptying waste water into a river because the

water did not meet minimum standards of cleanliness. Keffler has made a provision of $0·9 million for the

technological upgrading of its water purifying process and included $45,000 for the penalties imposed in ‘other

provisions’. (5 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Keffler Co for the year ended

31 March 2006.

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

正确答案：
(c) Ban on emptying waste water
(i) Matter
■ $0·9m provision for upgrading the process represents 45% PBT and is very material. This provision is also
material to the balance sheet (2·7% of total assets).
■ The provision for penalties is immaterial (2·2% PBT and 0·1% total assets).
■ The ban is an adjusting post balance sheet event in respect of the penalties (IAS 10). It provides evidence that at
the balance sheet date Keffler was in contravention of local government standards. Therefore it is correct (in
accordance with IAS 37) that a provision has been made for the penalties. As the matter is not material inclusion
in ‘other provisions’ is appropriate.
■ However, even if Keffler has a legal obligation to meet minimum standards, there is no obligation for upgrading the
purifying process at 31 March 2006 and the $0·9m provision should be written back.
■ If the provision for upgrading is not written back the audit opinion should be qualified ‘except for’ (disagreement).
■ Keffler does not even have a contingent liability for upgrading the process because there is no present obligation to
do so. The obligation is to stop emptying unclean water into the river. Nor is there a possible obligation whose
existence will be confirmed by an uncertain future event not wholly within Keffler’s control.
Tutorial note: Consider that Keffler has alternatives wholly within its control. For example, it could ignore the ban
and incur fines, or relocate/close this particular plant/operation or perhaps dispose of the water by alternative
means.
■ The need for a technological upgrade may be an indicator of impairment. Management should have carried out
an impairment test on the carrying value of the water purifying process and recognised any impairment loss in the
profit for the year to 31 March 2006.
■ Management’s intention to upgrade the process is more appropriate to an environmental responsibility report (if
any).
■ Whether there is any other information in documents containing financial statements.
(ii) Audit evidence
■ Penalty notices of fines received to confirm amounts and period/dates covered.
■ After-date payment of fines agreed to the cash book.
■ A copy of the ban and any supporting report on the local government’s findings.
■ Minutes of board meetings at which the ban was discussed confirming management’s intentions (e.g. to upgrade
the process).
Tutorial note: This may be disclosed in the directors’ report and/or as a non-adjusting post balance sheet event.
■ Any tenders received/costings for upgrading.
Tutorial note: This will be relevant if, for example, capital commitment authorised (by the board) but not
contracted for at the year end are disclosed in the notes to the financial statements.
■ Physical inspection of the emptying point at the river to confirm that Keffler is not still emptying waste water into
it (unless the upgrading has taken place).
Tutorial note: Thereby incurring further penalties.

(c) Explain the possible impact of RBG outsourcing its internal audit services on the audit of the financial

statements by Grey & Co. (4 marks)

正确答案：
(c) Impact on the audit of the financial statements
Tutorial note: The answer to this part should reflect that it is not the external auditor who is providing the internal audit
services. Thus comments regarding objectivity impairment are not relevant.
■ As Grey & Co is likely to be placing some reliance on RBG’s internal audit department in accordance with ISA 610
Considering the Work of Internal Auditing the degree of reliance should be reassessed.
■ The appointment will include an evaluation of organisational risk. The results of this will provide Grey with evidence,
for example:
– supporting the appropriateness of the going concern assumption;
– of indicators of obsolescence of goods or impairment of other assets.
■ As the quality of internal audit services should be higher than previously, providing a stronger control environment, the
extent to which Grey may rely on internal audit work could be increased. This would increase the efficiency of the
external audit of the financial statements as the need for substantive procedures should be reduced.
■ However, if internal audit services are performed on a part-time basis (e.g. fitting into the provider’s less busy months)
Grey must evaluate the impact of this on the prevention, detection and control of fraud and error.
■ The internal auditors will provide a body of expertise within RBG with whom Grey can consult on contentious matters.
Tutorial note: Appropriate credit will be given for arguing that less reliance may be placed on internal audit in this year of
change of provider.

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