关于ACCA准考证的下载方法，本篇文章为你详细说明~

发布时间：2020-03-21

ACCA准考证是我们参加ACCA考试必须的一大证件，但一般情况下ACCA官方不会提供纸质版，每个报考ACCA的考生需自行登录ACCA官方进行下载和打印。以下为下载步骤，一起来看。

1、打开ACCA全球官网，点击myACCA；

2、输入准考证号及密码进入后，在左侧找到“DOCKET“；

3、随后出现在页面，其中提到：准考证中将不再有照片（老版是有照片的）；

4、点击“Access your docket”，在随后出现的页面中选择学习方式及培训机构，培训机构选择“。。。”；

5、点击Save；

6、然后页面跳转后会自动下载准考证。

需要提醒大家的是，官网会在考前2-3周开放准考证下载，过早无法下载，而太晚的话容易遇到网络高峰期，可能会导致网站崩溃，所以提醒大家适当的安排准考证下载时间是非常有必要的。

ACCA考过之后提供成绩单吗？首先，ACCA官方是不会像四六级考试那样在通过考试后发成绩单的，但是在通过全部科目后，ACCA学员可以通过官方网站下载ACCA准会员证书。然而各个科目虽然没有单科成绩单，但我们可以登录官网进行查看。登录my ACCA账户查看成绩单的主要方式：

1、登陆ACCA官网accaglobal . com，点击"my ACCA"进入学员个人页面;

2、输入个人的学员注册号码及密码后点击按钮"login"进入下一页面;

3、点击"EXAM ENTRY & RESULTS "进入下一页面;

4、点击"EXAM ATTENDANCE DOCKET "下面的"Download "按钮下载即可;

ACCA成绩查询的其他三种方法：

1、电子邮件(e-mail)——您可在myACCA内选择通过email接收考试成绩   2、邮寄—属于ACCA官方最正式的通知方法。每次考试的两个半月后由ACCA总部发出，您收到邮件的时间决定于邮局的工作速度。

3、在线查看考试成绩——所有在ACCA全球网站上登记的考生都可在线查看自己的考试成绩。

作为国际专业会计师组织，ACCA享有极高的全球声誉，与众多国际知名企业建立了密切的合作关系，包括跨国企业、各国地方企业、其他会计师组织、教育机构、以及联合国、世界银行等世界性组织。全球超过8500家雇主已经加入ACCA认证雇主计划，为ACCA学员和会员提供培训及发展机会。ACCA在中国拥有超过500家认可雇主企业，他们都优先录用及提升ACCA会员及学员，许多企业将ACCA作为晋升的凭证及要求之一。

ACCA学员毕业后的就职方向大部分为外资银行金融投资分析师；跨国公司的财务、内审、金融、风险控制人员；国际会计师事务所的审计师、咨询师；国内境外上市公司的财务、金融分析人员；国内审计师事务所的涉外部门主管等。总之，学习ACCA可取的令人尊敬的地位、令人羡慕的职位、令人心动的薪水！

今日分享时间到此结束啦，以上就是今天51题库考试学习网为大家带来的全部内容了，如果大家还想了解更多关于考试的资讯，请关注51题库考试学习网，51题库考试学习网祝您生活愉快！

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) Briefly describe the principal audit work to be performed in respect of the carrying amount of the following

items in the balance sheet:

(i) trade receivables; and (3 marks)

正确答案：
(d) Principal audit work
(i) Trade receivables
■ Review of agreements to determine the volume rebates terms. For example,
– the % discounts;
– the volumes to which they apply;
– the period over which they accumulate;
– settlement method (e.g. by credit note or other off-set or repayment).
■ Direct positive confirmation of a value-weighted sample of balances (i.e. larger amounts) to identify potential
overstatement (e.g. due to discounts earned not being awarded).
■ Monitoring of after-date cash receipts and matching against amounts due as shortfalls may indicate disputed
amounts.
■ Review of after-date credit notes to ensure adequate allowance (accrual) is made for discounts earned in the year
to 30 June 2006.
■ Credit risk analysis of individually significant balances and assessment of impairment losses (where carrying value
is less than the present value of the estimated cash flows discounted at the effective interest rate).

(b) For this part, assume today’s date is 1 May 2010.

Bill and Ben decided not to sell their company, and instead expanded the business themselves. Ben, however,

is now pursuing other interests, and is no longer involved with the day to day activities of Flower Limited. Bill

believes that the company would be better off without Ben as a voting shareholder, and wishes to buy Ben’s

shares. However, Bill does not have sufficient funds to buy the shares himself, and so is wondering if the

company could acquire the shares instead.

The proposed price for Ben’s shares would be ￡500,000. Both Bill and Ben pay income tax at the higher rate.

Required:

Write a letter to Ben:

(1) stating the income tax (IT) and/or capital gains tax (CGT) implications for Ben if Flower Limited were to

repurchase his 50% holding of ordinary shares, immediately in May 2010; and

(2) advising him of any available planning options that might improve this tax position. Clearly explain any

conditions which must be satisfied and quantify the tax savings which may result.

(13 marks)

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：

(b) [Ben’s address]                                                                                                     [Firm’s address]
Dear Ben                                                                                                                              [Date]
A company purchase of own shares can be subject to capital gains treatment if certain conditions are satisfied. However, one
of these conditions is that the shares in question must have been held for a minimum period of five years. As at 1 May 2010,
your shares in Flower Limited have only been held for four years and ten months. As a result, the capital gains treatment will
not apply.
In the absence of capital gains treatment, the position on a company repurchase of its own shares is that the payment will
be treated as an income distribution (i.e. a dividend) in the hands of the recipient. The distribution element is calculated as
the proceeds received for the shares less the price paid for them. On the basis that the purchase price is ￡500,000, then the
element of distribution will be ￡499,500 (500,000 – 500). This would be taxed as follows:

(b) State the immediate tax implications of the proposed gift of the share portfolio to Avril and identify an

alternative strategy that would achieve Crusoe’s objectives whilst avoiding a possible tax liability in the

future. State any deadline(s) in connection with your proposed strategy. (5 marks)

正确答案：
(b) Gift of the share portfolio to Avril
Inheritance tax
The gift would be a potentially exempt transfer at market value. No inheritance tax would be due at the time of the gift.
Capital gains tax
The gift would be a disposal by Crusoe deemed to be made at market value for the purposes of capital gains tax. No gain
would arise as the deemed proceeds will equal Crusoe’s base cost of probate value.
Stamp duty
There is no stamp duty on a gift of shares for no consideration.
Strategy to avoid a possible tax liability in the future
Crusoe should enter into a deed of variation directing the administrators to transfer the shares to Avril rather than to him. This
will not be regarded as a gift by Crusoe. Instead, provided the deed states that it is intended to be effective for inheritance tax
purposes, it will be as if Noland had left the shares to Avril in a will.
This strategy is more tax efficient than Crusoe gifting the shares to Avril as such a gift would be a potentially exempt transfer
and inheritance tax may be due if Crusoe were to die within seven years.
The deed of variation must be entered into by 1 October 2009, i.e. within two years of the date of Noland’s death.

声明：本文内容由互联网用户自发贡献自行上传，本网站不拥有所有权，未作人工编辑处理，也不承担相关法律责任。如果您发现有涉嫌版权的内容，欢迎发送邮件至：contact@51tk.com 进行举报，并提供相关证据，工作人员会在5个工作日内联系你，一经查实，本站将立刻删除涉嫌侵权内容。

站内搜索
热门标签