四川省考生注意：怎么才能避免ACCA考试失分?

发布时间：2020-01-10

51题库考试学习网结合了历年高分学霸们的心得体会后，得出了避免ACCA考试丢分7个小技巧，希望对备考的你有多帮助，现在51题库考试学习网就来告诉你怎样避免失分：

01填写信息，稳定情绪

试卷发下来后，立即忙于答题是不科学的，应先填写信息，写清姓名和准考证号等，这样做不仅是考试的要求，更是一剂稳定情绪的“良药”。等待自己的心情有所平静的时候，在慢慢地开始做题，尽快找到考试状态。

02总揽全卷，区别难易

打开试卷，看看哪些是基础题，哪些是中档题，哪些是难题或压轴题，按先易后难的原则，确定解题顺序，逐题进行解答。将低难度的题拿全分、中等难度的题不丢分、高难度的题尽可能多拿分。

力争做到“巧做低档题，题题全做对;稳做中档题，一分不浪费;尽力冲击高档题，做错也无悔。

03认真审题，灵活答题

审题要做到一不漏掉题，二不看错题，三要审准题，四要看全题目的条件和结论。

审题中还要灵活运用知识，发现和寻找简捷的解题方法。其实，所有的问题都是回归本质的知识点的。抓准知识要点即可，难题迎刃而解。

04过程清晰，稳中求快

一要书写清晰，速度略快；

二要一次成功；

三要提高答题速度；

四要科学使用草稿纸；

五要力求准确，防止欲速不达。

（当然这也是根据考生的能力而定的，总而言之准确率第一）

05心理状态，注意调节

考试中，要克服满不在乎的自负心理，要抛弃“胜败在此一举”的负重心理，要克服畏首畏尾的胆怯心理。面对难、中、易的试卷，调节好心理，积极应对。

（面对简单的题不骄傲放纵，以免马虎失分。面对十分困难的题不慌张焦急，将自己能解答的先上去，然后慢慢回忆背诵和复习的知识要点）

06尽量多做，分分必争

ACCA考试评分，多按步骤、按知识点给分、按要点给分毕竟ACCA考试费用不低。

通常来说，考试时间是不够的，因此，考生在答题时，就要会多少，答多少，哪怕是一条辅助线，一个符号，一小段文字，都可写上，没有把握也要敢于写，千万不要将不能完全做出或答案算不出的题放弃不做

07抓住“题眼”，构建“桥梁”

一般难题都有个关键点(称之为“题眼”)，抓住了“题眼”，问题就易于解决了。

此外，还要利用相关的知识、规律、信息进行多方联系，构建“桥梁”，找出问题的内在联系，从而构思解题方案，准确、快捷地解决问题。

试纸飘墨香，金笔待启程。忍心为功名，墨汁污纸张。51题库考试学习网预祝参加3月ACCA考季的小伙伴取得好成绩哦~

 

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) Software Supply Co. (4 marks)

正确答案：
(c) Software Supply Co
Here it seems that Smith & Co has referred the provision of bespoke accounting software to an external provider – Software
Supply Co, and that a commission is being paid to Smith & Co for these referrals. It is common for audit firms to recommend
other providers to their audit clients.
This could be perceived as an objectivity and self-interest threat, as the audit firm is benefiting financially through
recommending clients to a particular provider of goods and services. However, if appropriate safeguards are in place, the
referrals and receipt of commissions can continue.
Action to be taken:
– Verification from all personnel involved with the audit of clients to whom Software Supply Co has provided a service that
they have no financial or personal interest in Software Supply Co.
– Smith & Co must ensure that:
For each client where a referral is made, full disclosure has been made to the client regarding the arrangement
Written acknowledgement that Smith & Co is to receive a referral fee should be obtained from the client.
– Procedures must be put into place to monitor the quality of goods and services provided by Software Supply Co to audit
clients.

2 Tyre, a public limited company, operates in the vehicle retailing sector. The company is currently preparing its financial

statements for the year ended 31 May 2006 and has asked for advice on how to deal with the following items:

(i) Tyre requires customers to pay a deposit of 20% of the purchase price when placing an order for a vehicle. If the

customer cancels the order, the deposit is not refundable and Tyre retains it. If the order cannot be fulfilled by

Tyre, the company repays the full amount of the deposit to the customer. The balance of the purchase price

becomes payable on the delivery of the vehicle when the title to the goods passes. Tyre proposes to recognise

the revenue from the deposits immediately and the balance of the purchase price when the goods are delivered

to the customer. The cost of sales for the vehicle is recognised when the balance of the purchase price is paid.

Additionally, Tyre had sold a fleet of cars to Hub and gave Hub a discount of 30% of the retail price on the

transaction. The discount given is normal for this type of transaction. Tyre has given Hub a buyback option which

entitles Hub to require Tyre to repurchase the vehicles after three years for 40% of the purchase price. The normal

economic life of the vehicles is five years and the buyback option is expected to be exercised. (8 marks)

Required:

Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended

31 May 2006.

(The mark allocation is shown against each of the above items)

正确答案：
2 Advice on sundry accounting issues: year ended 31 May 2006
The following details the nature of the advice relevant to the accounting issues.
Revenue recognition
(i) Sale to customers
IAS18 ‘Revenue’ requires that revenue relating to the sale of goods is recognised when the significant risks and rewards are
transferred to the buyer. Also the company should not retain any continuing managerial involvement associated with
ownership or control of the goods. Additionally the revenue and costs must be capable of reliable measurement and it should
be probable that the economic benefits of the transaction will go to the company.
Although the deposit is non refundable on cancellation of the order by the customer, there is a valid expectation that the
deposit will be repaid where the company does not fulfil its contractual obligation in supplying the vehicle. The deposit should,
therefore, only be recognised in revenue when the vehicle has been delivered and accepted by the customer. It should be
treated as a liability up to this point. At this point also, the balance of the sale proceeds will be recognised. If the customer
does cancel the order, then the deposit would be recognised in revenue at the date of the cancellation of the order.
The appendix to IAS18, although not part of the standard, agrees that revenue is recognised when goods of this nature are
delivered to the buyer.
Sale of Fleet cars
The company has not transferred the significant risks and rewards of ownership as required by IAS18 as the buyback option
is expected to occur. The reason for this conclusion is that the company has retained the risk associated with the residual
value of the vehicles. Therefore, the transaction should not be treated as a sale. The vehicles should be treated as an operating
lease as essentially only 60% of the purchase price will be received by Tyre. Ownership of the assets are not expected to be
transferred to Hub, the lease term is arguably not for the major part of the assets’ life, and the present value of the minimum
lease payments will not be substantially equivalent to the fair value of the asset. Therefore it is an operating lease (IAS17).
No ‘outright sale profit’ will be recognised as the risks and rewards of ownership have been retained and no sale has occurred.
The vehicles will be shown in property, plant and equipment at their carrying amount. The lease income should be recognised
on a straight line basis over the lease term of three years unless some other basis is more representative. The vehicles will
be depreciated in accordance with IAS16, ‘Property, Plant and Equipment’. If there is any indication of impairment then the
company will apply IAS36 ‘Impairment of Assets’. As the discount given is normal for this type of transaction, it will not be
taken into account in estimating the fair value of the assets.
The buyback option will probably meet the definition of a financial liability and will be accounted for under IAS39 ‘Financial
Instruments: recognition and measurement’. The liability should be measured at ‘fair value’ and subsequently at amortisedcost unless designated at the outset as being at fair value through profit or loss.

1 Stuart is a self-employed business consultant aged 58. He is married to Rebecca, aged 55. They have one child,

Sam, who is aged 24 and single.

In November 2005 Stuart sold a house in Plymouth for ￡422,100. Stuart had inherited the house on the death of

his mother on 1 May 1994 when it had a probate value of ￡185,000. The subsequent pattern of occupation was as

follows:

1 May 1994 to 28 February 1995 occupied by Stuart and Rebecca as main residence

1 March 1995 to 31 December 1998 unoccupied

1 January 1999 to 31 March 2001 let out (unfurnished)

1 April 2001 to 30 November 2001 occupied by Stuart and Rebecca

1 December 2001 to 30 November 2005 used occasionally as second home

Both Stuart and Rebecca had lived in London from March 1995 onwards. On 1 March 2001 Stuart and Rebecca

bought a house in London in their joint names. On 1 January 2002 they elected for their London house to be their

principal private residence with effect from that date, up until that point the Plymouth property had been their principal

private residence.

No other capital disposals were made by Stuart in the tax year 2005/06. He has ￡29,500 of capital losses brought

forward from previous years.

Stuart intends to invest the gross sale proceeds from the sale of the Plymouth house, and is considering two

investment options, both of which he believes will provide equal risk and returns. These are as follows:

(1) acquiring shares in Omikron plc; or

(2) acquiring further shares in Omega plc.

Notes:

1. Omikron plc is a listed UK trading company, with 50,250,000 shares in issue. Its shares currently trade at 42p

per share.

2. Stuart and Rebecca helped start up the company, which was then Omega Ltd. The company was formed on

1 June 1990, when they each bought 24,000 shares for ￡1 per share. The company became listed on 1 May

1997. On this date their holding was subdivided, with each of them receiving 100 shares in Omega plc for each

share held in Omega Ltd. The issued share capital of Omega plc is currently 10,000,000 shares. The share price

is quoted at 208p – 216p with marked bargains at 207p, 211p, and 215p.

Stuart and Rebecca’s assets (following the sale of the Plymouth house but before any investment of the proceeds) are

as follows:

Assets Stuart Rebecca

￡ ￡

Family house in London 450,000 450,000

Cash from property sale 422,100 –

Cash deposits 165,000 165,000

Portfolio of quoted investments – 250,000

Shares in Omega plc see above see above

Life insurance policy note 1 note 1

Note:

1. The life insurance policy will pay out a sum of ￡200,000 on the death of the first spouse to die.

Stuart has recently been diagnosed with a serious illness. He is expected to live for another two or three years only.

He is concerned about the possible inheritance tax that will arise on his death. Both he and Rebecca have wills whose

terms transfer all assets to the surviving spouse. Rebecca is in good health.

Neither Stuart nor Rebecca has made any previous chargeable lifetime transfers for the purposes of inheritance tax.

Required:

(a) Calculate the taxable capital gain on the sale of the Plymouth house in November 2005 (9 marks)

正确答案：

 

Note that the last 36 months count as deemed occupation, as the house was Stuart’s principal private residence (PPR)
at some point during his period of ownership.
The first 36 months of the period from 1 March 1995 to 31 March 2001 qualifies as a deemed occupation period as
Stuart and Rebecca returned to occupy the property on 1 April 2001. The remainder of the period will be treated as a
period of absence, although letting relief is available for part of the period (see below).
The exempt element of the gain is the proportion during which the property was occupied, real or deemed. This is
￡138,665 (90/139 x ￡214,160).
(2) The chargeable gain is restricted for the period that the property was let out. This is restricted to the lowest of the
following:
(i) the gain attributable to the letting period (27/139 x 214,160) = ￡41,599
(ii) ￡40,000
(iii) the total exempt PPR gain = ￡138,665
i.e. ￡40,000.
(3) The taper relief is effectively wasted, having restricted losses b/f to preserve the annual exemption.

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