ACCA考试具体在哪些方面发生了变化呢？

发布时间：2021-03-11

ACCA考试具体在哪些方面发生了变化呢？

最佳答案

1)ACCA考试科目名称变更

生效日期：2018年10月之后

取消F/P Level的设置，并且不再采用F1/2…这种命名方式，而是用这门paper的名称来命名，如F1改成：Accountant in Business.将新的课程体系分为三个阶段除P1/P3变化较大之外，F1-9, P2及P4-7也采用具体的科目名称，不再使用F/P的叫法。

2.ACCA exam (F1-F4, F5-F9) updates

F5-9阶段将全部采用机考形式;

全面机考生效时间：2018年3月。



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。

(ii) Calculate the corporation tax (CT) payable by Tay Limited for the year ended 31 March 2006, taking

advantage of all available reliefs. (3 marks)

正确答案：

 

(b) Explain why making sales of Sabals in North America will have no effect on Nikau Ltd’s ability to recover its

input tax. (3 marks)

Notes: – you should assume that the corporation tax rates and allowances for the financial year to 31 March 2007

will continue to apply for the foreseeable future.

– you should ignore indexation allowance.

正确答案：
(b) Recoverability of input tax
Sales by Nikau Ltd of its existing products are subject to UK VAT at 17·5% because it is selling to domestic customers who
will not be registered for VAT. Accordingly, at present, Nikau Ltd can recover all of its input tax.
Sales to customers in North America will be zero rated because the goods are being exported from the EU. Zero rated supplies
are classified as taxable for the purposes of VAT and therefore Nikau Ltd will continue to be able to recover all of its input tax.

(ii) The UK value added tax (VAT) implications for Razor Ltd of selling tools to and purchasing tools from

Cutlass Inc; (2 marks)

正确答案：
(ii) Value added tax (VAT)
Goods exported are zero-rated. Razor Ltd must retain appropriate documentary evidence that the export has taken place.
Razor Ltd must account for VAT on the value of the goods purchased from Cutlass Inc at the time the goods are brought
into the UK. The VAT payable should be included as deductible input tax on the company’s VAT return.

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