想要实现ACCA考试高效备考，你可以这样做！

发布时间：2020-09-05

各位小伙伴注意啦， ACCA考试现在非常热门，每年报考的考生都在不断增加，为了帮助大家高效备考，51题库考试学习网为大家带来备考技巧，让我们一起来看看吧！

1、了解你现在的学习习惯

我们在做任何改变之前，都应该了解现在我们是什么样子的，否则我们怎么知道该改变什么呢？每天晚上在睡前可以回顾一下今天都做了些什么，如果你觉得自己的记性不好的话，你也可以随时携带一个小本子，用来记下这些东西。大概一到两个周的时间你就可以很清楚的了解自己的习惯了。接下来看看该怎么改变吧！

2、如果上了一小时的课，请用两小时来复习

这条听上去简单，但是非常重要，也很容易被忽略，所以无论你是在制定计划还是真正执行的时候，都应该牢记。ACCA的课程一个小时讲的东西只能让你有个了解，就算你明白了不等于你记住了。现在你需要自己来完成这个反复记忆的过程，所以你必须要花时间。

3、从难度大的课程入手

在比较难的课程上或者那些你觉得无聊的课程上入手都可以。毕竟在你开始一天学习的时候，你精神不错、不会打盹，那么赶紧用你最好的时间来解决这些问题！我知道很多人都喜欢把时间用在自己喜欢学的课上面，不过这些难的或者你不喜欢的课程需要你花更多的时间来完成。

4、避免长时间的学习

很多人喜欢起早贪黑地去学习，这样做当然没错，不过一定要记得每过一个小时休息一下，而且也不要总学一门课程，适当转换一下，这些都有利于你提高学习效率。只报一门的情况下，一天的时间都在学一本书，那么至少也不要连续学习超过3个小时。

5、找到一天当中你状态最好的时间

有人喜欢晚上熬夜学习，因为安静；有人喜欢早上起来看书，因为清醒。无论怎么样，找到你最好的学习时间，把这些时间用来对付那些困难的或者重要的课程，毕竟我们都希望投入和产出比越高越好。

6、学会利用在等待中浪费的时间

等公交车、等地铁、等人的这些等待时间加起来其实是很可观的，只是因为它们的单独时间都比较短，所以容易被大家忽视掉。其实5分钟也可以做很多的事情，比如说温习随身的单词卡片，复习课堂的内容等等。

7、为这个学年建立一个日程表

如果你还没有给你自己准备一个日程表的话，那现在赶紧行动起来准备日程表吧。你可以把自己的听课、看书、做题、背诵等内容都放到这个日程表里面，让你能够更好地了解需要做些什么事情。

以上就是今天分享的全部内容了，各位小伙伴根据自己的情况进行查阅，希望本文对各位有所帮助，预祝各位取得满意的成绩，如需了解更多相关内容，请关注51题库考试学习网！

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 Graeme, aged 57, is married to Catherine, aged 58. They work as medical consultants, and both are higher rate

taxpayers. Barry, their son, is aged 32. Graeme, Catherine and Barry are all UK resident, ordinarily resident and

domiciled. Graeme has come to you for some tax advice.

Graeme has invested in shares for some time, in particular shares in Thistle Dubh Limited. He informs you of the

following transactions in Thistle Dubh Limited shares:

(i) In December 1986, on the death of his grandmother, he inherited 10,000 ￡1 ordinary shares in Thistle Dubh

Limited, an unquoted UK trading company providing food supplies for sporting events. The probate value of the

shares was 360p per share.

(ii) In March 1992, he took up a rights issue, buying one share for every two held. The price paid for the rights

shares was ￡10 per share.

(iii) In October 1999, the company underwent a reorganisation, and the ordinary shares were split into two new

classes of ordinary share – ‘T’ shares and ‘D’ shares, each with differing rights. Graeme received two ‘T’ and three

‘D’ shares for each original Thistle Dubh Limited share held. The market values for the ‘T’ shares and the ‘D’

shares on the date of reorganisation were 135p and 405p per share respectively.

(iv) On 1 May 2005, Graeme sold 12,000 ‘T’ shares. The market values for the ‘T’ shares and the ‘D’ shares on that

day were 300p and 600p per share respectively.

(v) In October 2005, Graeme sold all of his ‘D’ shares for ￡85,000.

(vi) The current market value of ‘T’ shares is 384p per share. The shares remain unquoted.

Graeme and Catherine have owned a holiday cottage in a remote part of the UK for many years. In recent years, they

have used the property infrequently, as they have taken their holidays abroad and the cottage has been let out as

furnished holiday accommodation.

Graeme and Catherine are now considering selling the UK country cottage and purchasing a holiday villa abroad.

Initially they plan to let this villa out on a furnished basis, but following their anticipated retirement, would expect to

occupy the property for a significant part of the year themselves, possibly moving to live in the villa permanently.

Required:

(a) Calculate the total chargeable gains arising on Graeme’s disposals of ‘T’ and ‘D’ ordinary shares in May and

October 2005 respectively. (7 marks)

正确答案：

 

(d) The management of Wonderland plc have become concerned about the increased level of operating costs

associated with its petrol-driven ferries and have made a strategic decision to dispose of these. They are now

considering entering into a contract with the Newman Steamship Company (NSC), a shipping organisation based

in Robynland. The contract would entail NSC providing transport to and from Cinola Island for all visitors to the

zoo and circus.

As a result of negotiations with NSC, the directors of Wonderland plc are considering two options whereby NSC

will become responsible for the transportation of visitors to and from Cinola Island with effect from 1 December

2007 or 1 December 2008.

Additional information is available as follows:

(1) NSC would require Wonderland plc to pay for the necessary modifications to their steamships in order that

they would satisfy marine regulations with regard to passenger transportation. The only firm which could

undertake this work is currently working to full capacity and would require a payment of ￡2,450,000 in

order to undertake the work necessary so that the ferries could be in operation by 1 December 2007. The

same firm would require a payment of ￡1,725,000 in order to make the necessary modifications so that

the ferries could be in operation by 1 December 2008. The government of Robynland would be willing to

pay a grant of 8% towards the cost of getting the ferries into operation by 1 December 2007, but would not

be willing to pay a grant in respect of any later date.

(2) On 1 December 2002 Wonderland plc paid ￡500,000 to the Port Licencing Authority of Robynland. This

payment was for a licence which entitles Wonderland plc to use all harbour facilities in Robynland during

the five-year period ending 30 November 2007. The licence could be renewed on 1 December 2007 at a

cost of ￡150,000 per annum.

(3) Redundancy payments would need to be paid in respect of loss of employment. These would amount to

￡1,200,000 if the contract with NSC commenced on 1 December 2007. This amount would reduce to

￡750,000 if the contract commenced on 1 December 2008.

(4) Wonderland plc has a contract for the provision of petrol for its ferries which is due to expire on 30 November

2008. Early termination of the contract would incur a penalty charge of ￡76,000. An emergency reserve

stock of petrol held by Wonderland plc, which cannot be used after 30 November 2007 due to marine

regulations regarding the age of fuel, could be sold for ￡55,000 on 1 December 2007 but not on any date

thereafter.

(5) The ferries could be sold for ￡3,300,000 on 1 December 2007. If retained after 1 December 2007 the

ferries would require servicing during the year ending 30 November 2008 which would incur costs

amounting to ￡150,000. The resale value of the ferries on 1 December 2008 would be ￡2,900,000.

(6) Stock of consumable items which originally cost ￡150,000 could be sold on 1 December 2007 for

￡110,000 and on 1 December 2008 for ￡50,000.

Required:

(i) On purely financial grounds, advise whether the management of Wonderland plc should enter into a

contract with NSC with effect from 1 December 2007 or 1 December 2008. You may ignore the time

value of money. (9 marks)

正确答案：

(ii) Deema Co. (4 marks)

正确答案：
(ii) Deema Co
The claim is an event after the balance sheet date. If the accident occurred prior to the year end of 30 September 2007,
the claim gives additional evidence of a year end condition, and thus meets the definition of an adjusting post balance
sheet event. In this case the matter appears to have been properly disclosed in the notes to the financial statements per
IAS 10 Events After the Balance Sheet Date and IAS 37 Provisions, Contingent Liabilities and Contingent Assets. A
provision would only be necessary if the claim was probable to succeed and there is sufficient appropriate evidence that
this is not the case. There is therefore no disagreement, and no limitation on scope.
Therefore the senior is correct to propose an unqualified opinion.
However, it is not necessary for the audit report to contain an emphasis of matter paragraph.
ISA 701 Modifications to the Independent Auditor’s Report states that an emphasis of matter paragraph should be used
to highlight a matter where there is significant uncertainty.
Uncertainties are normally only regarded as significant if they involve a level of concern about the going concern status
of the company or would have an unusually great effect on the financial statements. This is not the case here as there
is enough cash to pay the damages in the unlikely event that the claim goes against Deema Co. This appears to be a
one-off situation with a low risk of the estimate being subject to change and thus there is no significant uncertainty.

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