自考本科可以报考ACCA!

发布时间:2022-02-11


很多正在备考ACCA考试的同学都不知道,自己的专业是否满足ACCA的报考要求。下面就让51题库考试学习网给大家分享一些ACCA考试相关的内容,快来一起看看吧!

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(Foundationsin Accountancy)基础财务资格考试。在完成FAB(基础商业会计)、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。

了解到自己是否能参加ACCA考试之后,满足条件的同学还需要知道相关的注册流程,今天51题库考试学习网带大家熟悉一下注册流程。

一、注册报名

1、准备注册相关材料。

2、在全球官方网站进行注册。

(1)上传注册资料扫描文件;

(2)将纸质注册资料递交至ACCA代表处。

3、注册费用。

采用线上传资料方式的必须在线支付。

4、查询注册进度。

(1)线上完成全部注册约2周;

(2)纸质注册约6周。

5、下面介绍一下学生所需准备的注册材料。

(1)中英文在校证明(原件必须为彩色扫描件);

(2)中英文成绩单(均需为加盖所在学校或学校教务部门公章的彩色扫描件);

(3)中英文个人身份证件或护照(原件必须为彩色扫描件、英文件必须为加盖所在学校或学校教务部门公章的彩色扫描件)。

二、注册时间

ACCA考试注册报名没有时间要求,但是注册时间早,考试时间就早。注册完成后必须在官方考试报名截止前获得审核,审核通过后才可以参加考试报名。

三、注册费用缴纳

ACCA的注册费、年费、考试费用支持双币信用卡及银联及支付宝付款。

四、信息变更

注册后您的通讯地址、EMAIL地址及手机号码如果发生变更,请您登录ACCA英文官方网站和中文官方网站MY ACCA,及时在线更新。特别提醒,为了方便英国总部与您联系,电话一项请您最好提供有效的手机号码,避免不必要的麻烦。

以上就是51题库考试学习网带来ACCA考试相关的内容,如需了解更多ACCA考试相关的信息,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) The extent to which Amy will be subject to income tax in the UK on her earnings in respect of duties

performed for Cutlass Inc and the travel costs paid for by that company. (5 marks)

Appropriateness of format and presentation of the report and the effectiveness with which its advice is

communicated. (2 marks)

Note:

You should assume that the income tax rates and allowances for the tax year 2006/07 and the corporation tax

rates and allowances for the financial year 2006 apply throughout this questio

正确答案:
(iii) Amy’s UK income tax position
Amy will remain UK resident and ordinarily resident as she is not leaving the UK permanently or for a complete tax year
under a full time contract of employment. Accordingly, she will continue to be subject to UK tax on her worldwide income
including her earnings in respect of the duties she performs for Cutlass Inc. The earnings from these duties will also be
taxable in Sharpenia as the income arises in that country.
The double tax treaty between the UK and Sharpenia will either exempt the employment income in one of the two
countries or give double tax relief for the tax paid in Sharpenia. The double tax relief will be the lower of the UK tax and
the Sharpenian tax on the income from Cutlass Inc.
Amy will not be subject to UK income tax on the expenses borne by Cutlass Inc in respect of her flights to and from
Sharpenia provided her journeys are wholly and exclusively for the purposes of performing her duties in Sharpenia.
The amounts paid by Cutlass Inc in respect of Amy’s family travelling to Sharpenia will be subject to UK income tax as
Amy will not be absent from the UK for a continuous period of at least 60 days.

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.


(ii) Determine whether your decision in (b)(i) would change if you were to use the Maximin and Minimax

regret decision criteria. Your answer should be supported by relevant workings. (6 marks)

正确答案:

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