在职人员能考ACCA考试吗

发布时间：2022-05-21

“报名ACCA考试的条件是什么?上班族可以报考吗?”大家都不太了解ACCA考试的报考条件，今天就让51题库考试学习网带大家了解一下ACCA考试相关资讯，感兴趣的小伙伴快来看看吧!

ACCA在国内被称作为“国际注册会计师”。

一、ACCA考试的报名条件：

报名注册ACCA学员，具备以下条件之一即可：

1、教育部认可的高等院校在校生(本科在校)，顺利完成大一的课程考试，即可报名成为ACCA的正式学员;

2、凡具有教育部承认的大专以上学历，即可报名成为ACCA的正式学员;

3、未符合1、2项报名资格的申请者，年满16周岁的可以先申请参加FIA(Foundations in Accountancy)基础财务资格考试。在完成FBT(基础商业与科技)、FMA(基础管理会计)、FFA(基础财务会计)3门课程后，可以豁免ACCAF1-F3三门课程的考试，直接进入ACCA技能课程的考试。

因此，在职人员也可以考ACCA证书。

二、FM-FM&SP报考的流程：

1、登录My ACCA账号(www.accaglobal.com);

2、在首页点击“Book anexam”进入Exam Entry;

3、点击“Add an exam”;

4、选择考点、考季和考试科目;

5、选择考试版本(如该科目有不同版本);

6、点击“Add to yourplan”;

7、点击“Confirmavailablility”确认考位;

8、点击科目名称;

9、点击“View ExamPolicies”阅读考试相关规定，阅读完毕后点击“Next”;

10、选择考点相关信息以确定该科目的考点是否有考位

(1)选择国家、省份和城市(如果需要扩大搜索范围，可以不选城市);

(2)点击蓝色图标显示日历;

(3)从日历中选择该科目考试日期。请留意官网上不同科目的考试日期，如考试日期没有选对，则可能无法出现对应的考点供选择;

(4)点击“search”搜索考点。

以上就是51题库考试学习网为大家带来的ACCA考试相关内容，希望能帮到大家。想要了解更多ACCA考试相关资讯，请多多关注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。

(iii) job enrichment. (5 marks)

正确答案：
(iii) Job enrichment, which is often referred to as ‘vertical job enlargement’, is a planned, deliberate action to build greater responsibility, breadth and challenge into the work of the individual. The emphasis is on the individual rather than the organisation, team or group. This may be a way forward for some of Bailey’s employees since it provides the individual employee with the responsibility for decision making of a higher order, provides greater freedom to decide how the job or task should be undertaken, improves understanding of the entire process, encourages participation in the planning and production procedures and provides regular feedback to management – urgently needed at Bailey’s.

(iii) State the value added tax (VAT) and stamp duty (SD) issues arising as a result of inserting Bold plc as

a holding company and identify any planning actions that can be taken to defer or minimise these tax

costs. (4 marks)

You should assume that the corporation tax rates for the financial year 2005 and the income tax rates

and allowances for the tax year 2005/06 apply throughout this question.

正确答案：
(iii) Bold plc will be making a taxable supply of services, likely to exceed the VAT threshold. It should therefore consider
registering for VAT – either immediately on a voluntary basis, or when its cumulative taxable supplies in the previous
twelve months exceed ￡60,000.
As an alternative, the new group can apply for a group VAT registration. This will simplify its VAT administration as intragroup
transactions are broadly disregarded for VAT purposes, and only one VAT return is required for the group as a
whole.
Stamp duty normally applies at 0·5% on the consideration payable in respect of transactions in shares. However, an
exemption is available in the case of a takeover, reconstruction or amalgamation where there is no real change in
ownership, i.e. the new shareholdings mirror the old shareholdings, and the transaction is for commercial purposes. The
insertion of a new holding company over an existing company, as proposed here, would qualify for this exemption.
There is no VAT on transactions in shares.

6 Sergio and Gerard each inherited a half interest in a property, ‘Hilltop’, in October 2005. ‘Hilltop’ had a probate value

of ￡124,000, but in November 2005 it was badly damaged by fire. In January 2006 the insurance company made

a payment of ￡81,700 each to Sergio and Gerard. In February 2006 Sergio and Gerard each spent ￡55,500 of the

insurance proceeds on restoring the property. ‘Hilltop’ was worth ￡269,000 following the restoration work. In July

2006, Sergio and Gerard sold ‘Hilltop’ for ￡310,000.

Sergio is 69 years old and a widower with three adult children and seven grandchildren. His annual income consists

of a pension of ￡9,900 and interest of ￡300 on savings of ￡7,600 in a bank deposit account. Sergio owns his home

but no other significant assets. He plans to buy a domestic rental property with the proceeds from the sale of ‘Hilltop’,

such that on his death he will have a significant asset which can be sold and divided between the members of his

family.

Gerard is 34 years old. He is employed by Fizz plc on a salary of ￡66,500 per year together with a performance

related bonus. Gerard estimates that he will receive a bonus in December 2007 of ￡4,500, in line with previous

years, and that his taxable benefits in the tax year 2007/08 will amount to ￡7,140. He also expects to receive

dividends from UK companies of ￡1,935 and bank interest of ￡648 in the tax year 2007/08. Gerard intends to set

up a personal pension plan in August 2007. He has not made any pension contributions in the past and proposes to

use part of the proceeds from the sale of ‘Hilltop’ to make the maximum possible tax allowable contribution.

Fizz plc has announced that it intends to replace the performance related bonus scheme with a share incentive plan,

also linked to performance, with effect from 6 April 2008. Gerard estimates that Fizz plc will award him free shares

worth ￡2,100 each year. He will also purchase partnership shares worth ￡700 each year and, as a result, will be

awarded matching shares (further free shares) worth ￡1,400.

Required:

(a) Calculate the chargeable gains arising on the receipt of the insurance proceeds in January 2006 and the sale

of ‘Hilltop’ in July 2006. You should assume that any elections necessary to minimise the gain on the receipt

of the insurance proceeds have been submitted. (4 marks)

正确答案：

 

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