请知悉：2020年浙江ACCA考试成绩查询有关事宜

发布时间：2020-10-18

盼望着，终于如期而至了！2020年9月ACCA考试成绩查询入口已经开通了，大家赶紧查询成绩吧，还未了解成绩查询流程的小伙伴先来看看本文内容吧。

2020年9月ACCA考试成绩已公布，考生现在登录ACCA官网即可查询。

ACCA考试成绩查询方式一共有三种，分别是：手机短信通知、邮件通知、在线查询。

（一）手机短信通知

（二）邮件通知

ACCA官方会根据所有考生的预留手机号和注册邮箱地址，通过短信和电子邮件的形式将成绩单发送给各位考生。不过，要实现这一功能，需要学员自行登录My ACCA账户中，设置邮件或短信通知成绩这一选项。

（三）在线查询

1. 进入ACCA官网http://www.accaglobal.com/hk/en.html 点击右上角My ACCA进行登录；

2. 输入账号、密码登录后进入主页面，点击Exam status & Results；

3. 跳转页面后选择View your status report；

ACCA成绩查询结果显示：

到ACCA全球官方网站http://www.accaglobal.com/hk/en.html；点击Myacca登陆，点左面框架里的“EXAMS”进入页面，中间有一段：

EXAM STATUS REPORT Your status report provides details of the ACCA exams you have already passed and those you have still to complete EXAM STATUS REPORT Your status report provides details of the ACCA exams you have already passed and those you have still to complete View your status report——这个是超级链接，点击进入就可以查看学员全部的考试分数记录。

9月ACCA考试成绩常见问题：

1、ACCA成绩有效期

ACCA 应用知识和技能课程阶段的成绩永久有效，但战略阶段课程成绩仅7年内有效。即：从学员通过战略阶段的第一门科目开始，7年内需完成战略阶段所要求的所有科目，否则从第8年开始第1年所考过的战略阶段科目成绩将会被视为过期作废。

此政策实行滚动式废除，也就是说不会在第8年时把之前7年所有考过的P阶段科目成绩都废除，只会废除第1年考过的战略阶段科目成绩，第9年会废除前2年所通过的战略阶段科目成绩，以此类推。

2、何时申请成绩复议，具体步骤

学员须在考试成绩发布日后的15个工作日内提出复议申请，具体申请的步骤为：

(1)：登录进入Myacca；

(2)：点击“Exam Status and Results”里面有“Administrative Review”；

(3)：填写和提交表格即可。

一旦成绩有误，那么学员会在下次报考截止日期前收到改正后的考试成绩。

说明：因考试政策、内容不断变化与调整，51题库考试学习网提供的考试信息仅供参考，如有异议，请考生以权威部门公布的内容为准！

以上就是今日51题库考试学习网分享的全部内容，各位小伙伴可要抓紧时间完成成绩查询，如需了解更多ACCA考试的相关内容，记得关注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。

(ii) the factors that should be considered in the design of a reward scheme for BGL; (7 marks)

正确答案：
(ii) The factors that should be considered in the design of a reward scheme for BGL.
– Whether performance targets should be set with regard to results or effort. It is more difficult to set targets for
administrative and support staff since in many instances the results of their efforts are not easily quantifiable. For
example, sales administrators will improve levels of customer satisfaction but quantifying this is extremely difficult.
– Whether rewards should be monetary or non-monetary. Money means different things to different people. In many
instances people will prefer increased job security which results from improved organisational performance and
adopt a longer term-perspective. Thus the attractiveness of employee share option schemes will appeal to such
individuals. Well designed schemes will correlate the prosperity of the organisation with that of the individuals it
employs.
– Whether the reward promise should be implicit or explicit. Explicit reward promises are easy to understand but in
many respects management will have their hands tied. Implicit reward promises such as the ‘promise’ of promotion
for good performance is also problematic since not all organisations are large enough to offer a structured career
progression. Thus in situations where not everyone can be promoted there needs to be a range of alternative reward
systems in place to acknowledge good performance and encourage commitment from the workforce.
– The size and time span of the reward. This can be difficult to determine especially in businesses such as BGL
which are subject to seasonal variations. i.e. summerhouses will invariably be purchased prior to the summer
season! Hence activity levels may vary and there remains the potential problem of assessing performance when
an organisation operates with surplus capacity.
– Whether the reward should be individual or group based. This is potentially problematic for BGL since the assembly
operatives comprise some individuals who are responsible for their own output and others who work in groups.
Similarly with regard to the sales force then the setting of individual performance targets is problematic since sales
territories will vary in terms of geographical spread and customer concentration.
– Whether the reward scheme should involve equity participation? Such schemes invariably appeal to directors and
senior managers but should arguably be open to all individuals if ‘perceptions of inequity’ are to be avoided.
– Tax considerations need to be taken into account when designing a reward scheme.

(ii) Briefly discuss TWO factors which could reduce the rate of return earned by the investment as per the

results in part (a). (4 marks)

正确答案：
(ii) Two factors which might reduce the return earned by the investment are as follows:
(i) Poor product quality
The very nature of the product requires that it is of the highest quality i.e. the cakes are made for human
consumption. Bad publicity via a ‘product recall’ could potentially have a catastrophic effect on the total sales to
Superstores plc over the eighteen month period.
(ii) The popularity of the Mighty Ben character
There is always the risk that the popularity of the character upon which the product is based will diminish with a
resultant impact on sales volumes achieved. In this regard it would be advisable to attempt to negotiate with
Superstores plc in order to minimise potential future losses.

3 Palm plc recently acquired 100% of the ordinary share capital of Nikau Ltd from Facet Ltd. Palm plc intends to use

Nikau Ltd to develop a new product range, under the name ‘Project Sabal’. Nikau Ltd owns shares in a non-UK

resident company, Date Inc.

The following information has been extracted from client files and from a meeting with the Finance Director of Palm

plc.

Palm plc:

– Has more than 40 wholly owned subsidiaries such that all group companies pay corporation tax at 30%.

– All group companies prepare accounts to 31 March.

– Acquired Nikau Ltd on 1 November 2007 from Facet Ltd, an unrelated company.

Nikau Ltd:

– UK resident company that manufactures domestic electronic appliances for sale in the European Union (EU).

– Large enterprise for the purposes of the enhanced relief available for research and development expenditure.

– Trading losses brought forward as at 1 April 2007 of ￡195,700.

– Budgeted taxable trading profit of ￡360,000 for the year ending 31 March 2008 before taking account of ‘Project

Sabal’.

– Dividend income of ￡38,200 will be received in the year ending 31 March 2008 in respect of the shares in Date

Inc.

‘Project Sabal’:

– Development of a range of electronic appliances, for sale in North America.

– Project Sabal will represent a significant advance in the technology of domestic appliances.

– Nikau Ltd will spend ￡70,000 on staffing costs and consumables researching and developing the necessary

technology between now and 31 March 2008. Further costs will be incurred in the following year.

– Sales to North America will commence in 2009 and are expected to generate significant profits from that year.

Shares in Date Inc:

– Nikau Ltd owns 35% of the ordinary share capital of Date Inc.

– The shares were purchased from Facet Ltd on 1 June 2003 for their market value of ￡338,000.

– The sale was a no gain, no loss transfer for the purposes of corporation tax.

– Facet Ltd purchased the shares in Date Inc on 1 March 1994 for ￡137,000.

Date Inc:

– A controlled foreign company resident in the country of Palladia.

– Annual chargeable profits arising out of property investment activities are approximately ￡120,000, of which

approximately ￡115,000 is distributed to its shareholders each year.

The tax system in Palladia:

– No taxes on income or capital profits.

– 4% withholding tax on dividends paid to shareholders resident outside Palladia.

Required:

(a) Prepare detailed explanatory notes, including relevant supporting calculations, on the effect of the following

issues on the amount of corporation tax payable by Nikau Ltd for the year ending 31 March 2008.

(i) The costs of developing ‘Project Sabal’ and the significant commercial changes to the company’s

activities arising out of its implementation. (8 marks)

正确答案：
(a) Nikau Ltd – Effect on corporation tax payable for the year ending 31 March 2008
(i) Project Sabal
Research and development expenditure
The expenditure incurred in respect of research and development will give rise to an enhanced deduction for the
purposes of computing the taxable trading profits of Nikau Ltd. The enhanced deduction is 125% of the qualifying
expenditure as Nikau Ltd is a large enterprise for this purpose.
The expenditure will reduce the profits chargeable to corporation tax of Nikau Ltd by ￡87,500 (￡70,000 x 1·25) and
its corporation tax liability by ￡26,250 (￡87,500 x 30%).
The budgeted expenditure will qualify for the enhanced deduction because it appears to satisfy the following conditions.
– It is likely to qualify as research and development expenditure within generally accepted accounting principles as
it will result in new technical knowledge and the production of a substantially improved device for use in the
industry.
– It exceeds ￡10,000 in Nikau Ltd’s accounting period.
– It relates to staff costs, consumable items or other qualifying expenditure as opposed to capital items.
– It will result in further trading activities for Nikau Ltd.
Use of brought forward trading losses
The development of products for the North American market is likely to represent a major change in the nature and
conduct of the trade of Nikau Ltd. This is because the company is developing new products and intends to sell them in
a new market. It is a major change as sales to North America are expected to generate significant additional profits.
Because this change will occur within three years of the change in the ownership of Nikau Ltd on 1 November 2007,
any trading losses arising prior to that date cannot be carried forward beyond that date.
Accordingly, the trading losses brought forward may only be offset against ￡158,958 ((￡360,000 – ￡87,500) x 7/12)
of the company’s trading profits for the year. The remainder of the trading losses ￡36,742 (￡195,700 – ￡158,958) will
be lost resulting in lost tax relief of ￡11,023 (￡36,742 x 30%).
Tutorial note
The profits for the year ending 31 March 2008 will be apportioned to the periods pre and post 1 November 2007 on
either a time basis or some other basis that is just and reasonable.

(b) (i) State the condition that would need to be satisfied for the exercise of Paul’s share options in Memphis

plc to be exempt from income tax and the tax implications if this condition is not satisfied.

(2 marks)

正确答案：
(b) (i) Paul has options in an HMRC approved share scheme. Under such schemes, no tax liabilities arise either on the grant
or exercise of the option. The excess of the proceeds over the price paid for the shares (the exercise price) is charged to
capital gains tax on their disposal.
However, in order to secure this treatment, one of the conditions to be satisfied is that the options cannot be exercised
within three years of the date of grant. If Paul were to exercise his options now (i.e. before the third anniversary of the
grant), the exercise would instead be treated as an unapproved exercise. At that date, income tax would be charged on
the difference between the market value of the shares on exercise and the price paid to exercise the option.

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