ACCA考试可带物品有哪些？

发布时间：2019-04-17

ACCA考试可以带计算器，但是不能带具有记忆功能的复杂计算器，所以你的计算器只要能括号运算，乘方开方，不仅仅是二次方，立方也会用到，有这些功能就差不多了，加减乘除就不必多说了，一般计算器都有。

除此之外，必须还要携带以下几件物品：
1.身份证or护照
2.准考证
3.黑色圆珠笔
4.直尺
5.铅笔橡皮
6.矿泉水（记得撕掉标签才可以带进考场！）

 ACCA机考注意事项：

1.必须从始至终的遵守监考人员的所有要求和指令。
2.不允许试图用虚假错误或者容易令人误解的信息去欺骗监考人员。
3.如果在考试前有阅读时间，不允许在阅读时间内打开或填写答题册，知道阅读时间停止时监考人员通知开始答题，方可打开答题册进行作答。
4.如果在考试前有阅读时间，从阅读时间开始即算作考试时间开始。
5.不允许在桌子上放置任何书本以及其他不允许携带的材料。
6.在考试进行中，不允许携带和使用与考试无关的物品。
考试中不允许事项：
使用字典词典翻译材料。
使用或将手机及类似的通讯器材放在桌子上，任何放置于包内的通讯器材必须关机，直到考试结束。
将有储存或显示文本资料功能的计算器放置在桌子上。

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。

(d) Explain whether or not Dovedale Ltd, Hira Ltd and Atapo Inc can register as a group for the purposes of value

added tax. (3 marks)

正确答案：
(d) Dovedale Ltd and Hira Ltd can register as a group for the purposes of value added tax (VAT) because Dovedale Ltd controls
Hira Ltd and both companies are established in the UK in that their head offices are in the UK.
Dovedale Ltd will also control Atapo Inc. However, Atapo Inc cannot be part of a group registration unless it is established
in the UK or has a fixed establishment in the UK. It will be regarded as established in the UK if it is centrally managed and
controlled in the UK or if its head office is in the UK. A fixed establishment is a place where the company has staff and
equipment and where its business is carried on.

2 David Gould set up his accounting firm, providing accounting services to small businesses, in 2001. Within three

years his fee income was in excess of ￡100K a year and he had nearly 100 clients most of whom had been gained

through word of mouth. David recognised that these small or micro businesses, typically employing ten or fewer

people, were receiving less than satisfactory service from their current accountants. These accounting firms typically

had between five and ten partners and operated regionally and not nationally. Evidence of poor service included

limited access to their particular accountant, poor response time to clients’ enquiries and failure to identify

opportunities to save clients money. In addition bad advice, lack of interest in business development opportunities for

the client and poor internal communication between the partners and their staff contributed to client dissatisfaction.

David has deliberately kept the costs of the business down by employing three part-time accountants and relying on

his wife to run the office.

David had recently met Ian King who ran a similar sized accounting firm. The personal chemistry between the two

and complementary skills led to a partnership being proposed. Gould and King Associates, subject to securing the

necessary funding, is to be launched in September 2006. David is to focus on the business development side of the

partnership and Ian on the core services provided. Indicative of their creative thinking is David’s conviction that

accounting services are promoted very inadequately with little attempt to communicate with clients using the Internet.

He is also convinced that there are real opportunities for the partnership to move into new areas such as providing

accountancy services for property developers, both at home and abroad. Ian feels that the partnership should set up

its own subsidiary in India, enjoying the benefits of much cheaper accountancy staff and avoiding the costs and

complications of outsourcing their core accounting services. Ian sees fee income growing to ￡2 million in five years’

time.

David has been asked by his bank to provide it with a business plan setting out how the partnership intends to grow

and develop.

Required:

(a) Write a short report for David giving the key features that you consider to be important and that you would

expect to see in the business plan for the Gould and King partnership that David has to present to his bank.

(12 marks)

正确答案：
(a) To: David Gould
From:
Writing a business plan is a critical stage in moving an idea for a business into a reality. The reality includes presenting a
convincing case to potential financers of the business, be they banks or venture capitalists. The key ingredients include clearly
saying what you plan to do and why people should want to buy your particular service. Experts warn of starting with a detailed
cash flow and then working backwards to make the numbers fit. You should regard the business plan as a management tool
and not simply a sales document. Again, the advice is to make credible and achievable projections; it is better to exceed low
targets than fail to achieve over-ambitious ones. Many business plans are based on deeply flawed research. Key to your
business success will be the size of your target market. There is much evidence to suggest that it is the make-up of the team
presenting the plan and their commitment rather than the business idea itself that will determine whether the necessary
financial support is made.
Clearly, you need to say how much money you require and why. Again the advice is not to be afraid to ask for large amounts
if your business requires it. Linked to how much you want is a clear statement of the return the investor or lender will get –
how much of the equity are you willing to give or what security can you offer the lender? Figure are important and you need
projected cash flows, profit and loss accounts and balance sheets for at least three years ahead. Potential investors and/or
lenders are likely to be impressed by a plan which clearly indicates where the major risks are to be found and the strategies
available to handle such risks.
There needs to be a clear statement of the major steps and milestones on the way to achieving your goals. Where are you
now, where do you intend to be and how are you going to get there. One expert argues there are three elements of the plan
itself – an executive summary pulling together the key points in your proposal, secondly the plan itself and finally an ‘elevator
pitch’, a one paragraph description that explains the business in the time it takes to go up in a lift.
In summary, your business plan should contain an executive summary as explained above, the objectives of the business,
including key financial targets and the philosophy of the business, the target market and relevant forecasts, the range of
products/services, the marketing strategy linked to the target markets, resource availability, people and organisation involved,
performance measurement to measure progress towards stated objectives and a summary of financial information.
One final point is to remember that no business plan ever was carried out exactly! In many ways it is the quality of the thinking
the plan includes and the actual process through which it is developed that will determine success.
Yours,

20 Which of the following events occurring after the balance sheet date are classified as adjusting, if material?

1 The sale of inventories valued at cost at the balance sheet date for a figure in excess of cost.

2 A valuation of land and buildings providing evidence of an impairment in value at the year end.

3 The issue of shares and loan notes.

4 The insolvency of a customer with a balance outstanding at the year end.

A 1 and 3

B 2 and 4

C 2 and 3

D 1 and 4

正确答案：B

3 Johan, a public limited company, operates in the telecommunications industry. The industry is capital intensive with

heavy investment in licences and network infrastructure. Competition in the sector is fierce and technological

advances are a characteristic of the industry. Johan has responded to these factors by offering incentives to customers

and, in an attempt to acquire and retain them, Johan purchased a telecom licence on 1 December 2006 for

$120 million. The licence has a term of six years and cannot be used until the network assets and infrastructure are

ready for use. The related network assets and infrastructure became ready for use on 1 December 2007. Johan could

not operate in the country without the licence and is not permitted to sell the licence. Johan expects its subscriber

base to grow over the period of the licence but is disappointed with its market share for the year to 30 November

2008. The licence agreement does not deal with the renewal of the licence but there is an expectation that the

regulator will grant a single renewal for the same period of time as long as certain criteria regarding network build

quality and service quality are met. Johan has no experience of the charge that will be made by the regulator for the

renewal but other licences have been renewed at a nominal cost. The licence is currently stated at its original cost of

$120 million in the statement of financial position under non-current assets.

Johan is considering extending its network and has carried out a feasibility study during the year to 30 November

2008. The design and planning department of Johan identified five possible geographical areas for the extension of

its network. The internal costs of this study were $150,000 and the external costs were $100,000 during the year

to 30 November 2008. Following the feasibility study, Johan chose a geographical area where it was going to install

a base station for the telephone network. The location of the base station was dependent upon getting planning

permission. A further independent study has been carried out by third party consultants in an attempt to provide a

preferred location in the area, as there is a need for the optimal operation of the network in terms of signal quality

and coverage. Johan proposes to build a base station on the recommended site on which planning permission has

been obtained. The third party consultants have charged $50,000 for the study. Additionally Johan has paid

$300,000 as a single payment together with $60,000 a month to the government of the region for access to the land

upon which the base station will be situated. The contract with the government is for a period of 12 years and

commenced on 1 November 2008. There is no right of renewal of the contract and legal title to the land remains with

the government.

Johan purchases telephone handsets from a manufacturer for $200 each, and sells the handsets direct to customers

for $150 if they purchase call credit (call card) in advance on what is called a prepaid phone. The costs of selling the

handset are estimated at $1 per set. The customers using a prepaid phone pay $21 for each call card at the purchase

date. Call cards expire six months from the date of first sale. There is an average unused call credit of $3 per card

after six months and the card is activated when sold.

Johan also sells handsets to dealers for $150 and invoices the dealers for those handsets. The dealer can return the

handset up to a service contract being signed by a customer. When the customer signs a service contract, the

customer receives the handset free of charge. Johan allows the dealer a commission of $280 on the connection of a

customer and the transaction with the dealer is settled net by a payment of $130 by Johan to the dealer being the

cost of the handset to the dealer ($150) deducted from the commission ($280). The handset cannot be sold

separately by the dealer and the service contract lasts for a 12 month period. Dealers do not sell prepaid phones, and

Johan receives monthly revenue from the service contract.

The chief operating officer, a non-accountant, has asked for an explanation of the accounting principles and practices

which should be used to account for the above events.

Required:

Discuss the principles and practices which should be used in the financial year to 30 November 2008 to account

for:

(a) the licences; (8 marks)

正确答案：
Licences
An intangible asset meets the identifiability criterion when it is separable or it arises from contractual or other legal rights (IAS38
‘Intangible Assets’). Additionally intangible assets are recognised where it is probable that the future economic benefits attributable
to the asset will flow to the entity and the asset’s cost can be reliably measured. Where intangible assets are acquired separately,
the asset’s cost or fair value reflects the estimations of the future economic benefits that are expected to flow to the entity. The
licence will, therefore, meet the above criteria for recognition as an intangible asset at cost. Subsequent to initial recognition,
IAS38 permits an entity to adopt the cost or revaluation model as its accounting policy. The revaluation model can only be adopted
if intangible assets are traded in an active market. As the licence cannot be sold, the revaluation model cannot be used.
The cost model requires intangible assets to be carried at cost less amortisation and impairment losses (IAS38, para 74).
Amortisation is the systematic allocation of the depreciable amount of an intangible asset over its useful life. The depreciable
amount is the asset’s cost less its residual value. The licence will have no residual value. The depreciable amount should be
allocated on a systematic basis over its useful life. The method of amortisation should reflect the pattern in which the asset’s
economic benefits are expected to be consumed. If that pattern cannot be determined reliably, the straight line method of
amortisation must be used. The licence does not suffer wear and tear from usage, that is the number of customers using the
service. The economic benefits of the licence relate to Johan’s ability to benefit from the use of the licence. The economic benefits
relates to the passage of time and the useful life of the licence is now shorter. Therefore, the asset depletes on a time basis and
the straight line basis is appropriate. The licence should be amortised from the date that the network is available for use; that is
from 1 December 2007. An impairment review should have been undertaken at 30 November 2007 when the licence was not
being amortised. Although the licence is capable of being used on the date it was purchased, it cannot be used until the associated
network assets and infrastructure are available for use. Johan expects the regulator to renew the licence at the end of the initial
term and thus consideration should be given to amortising the licence over the two licence periods, i.e. a period of 11 years (five
years and six years) as the licence could be renewed at a nominal cost. However, Johan has no real experience of renewing licences
and cannot reliably determine what amounts, if any, would be payable to the regulator. Therefore, the licence should be amortised
over a five year period, that is $24 million per annum.
There are indications that the value of the licence may be impaired. The market share for the year to 30 November 2008 is
disappointing and competition is fierce in the sector, and retention of customers difficult. Therefore, an impairment test should be
undertaken. Johan should classify the licence and network assets as a single cash generating unit (CGU) for impairment purposes.
The licence cannot generate revenue in its own right and the smallest group of assets that generates independent revenue will be
the licence and network assets. The impairment indicators point to the need to test this cash generating unit for impairment.

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