ACCA考试成绩查询方式看这里！

发布时间：2021-04-08

很多第一次参加ACCA考试的考生都不太清楚成绩查询方式具体是怎么样的，接下来就和51题库考试学习网一起去了解下吧!

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。

1、手机短信通知

2、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考生。不过，要实现这一功能，需要学员自行登录Myacca账户中，设置由邮件或短信通知成绩这一选项。

3、在线查询

ACCA官方在线查询，具体操作流程如下：

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：

4. 进入之后，就可以查询自己所报科目的成绩详情了。

ACCA及格分数和考试时间：

1、ACCA F1-F4随时机考，当场知成绩，随报随考，费用固定。考试时间：2小时。及格成绩为50分(百分制)。

2、F5-F9科目只有分季机考，每年3、6、9、12月4个考季，机考时间：3小时，另有10分钟时间阅读考前须知，及格成绩为50分(百分制)。

3、ACCA专业P阶段所有课程考试时间为3小时，及格成绩为50分(百分制)，每科成绩合格后予以保留。

一旦全科通过并领取了ACCA证书后，ACCA证书是不会过期的，即官方不设时限，只要成为ACCA会员以后每年维持ACCA年费的正常支付，就可以保持ACCA资格。

以上就是51题库考试学习网给大家带来的关于ACCA考试成绩查询方式的相关信息，希望能够帮到大家!后续请大家持续关注51题库考试学习网，51题库考试学习网将会为大家持续更新最新、最热的考试资讯，在此预祝广大考生都能取得优异成绩!

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。

(b) The tax relief available in respect of the anticipated trading losses, together with supporting calculations and

a recommended structure for the business. (16 marks)

正确答案：

 

Aral Ltd owned by Banda
The losses would have to be carried forward and deducted from the trading profits of the year ending 30 June 2010.
Aral Ltd cannot offset the loss in the current period or carry it back as it has no other income or gains.
Aral Ltd owned by Flores Ltd
The two companies will form. a group relief group if Flores Ltd owns at least 75% of the ordinary share capital of Aral
Ltd. The trading losses could be surrendered to Flores Ltd in the year ending 30 June 2008 and the year ending
30 June 2009. The total tax saved would be ￡11,079 ((￡38,696 + ￡19,616) x 19%)
Recommended structure
The Aral business should be established in a company owned by Flores Ltd.
This will maximise the relief available in respect of the trading losses and enable relief to be obtained in the period in
which the losses are incurred.
Tutorial note
The whole of the loss for the period ending 30 June 2008 can be surrendered to Flores Ltd as it is less than that
company’s profit for the corresponding period, i.e. ￡60,000 (￡120,000 x 6/12).

In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.

What is the correct treatment of the estate income for individual income tax purposes?

A.The estate income is not taxable

B.The estate income will be taxed as occasional (ad hoc) income

C.The estate income will be taxed as other income

D.The estate income will be taxed as service income

正确答案：A

6 Ordan received a statement from one of its suppliers, Alta, showing a balance due of $3,980. The amount due

according to the payables ledger account of Alta in Ordan’s records was only $230.

Comparison of the statement and the ledger account revealed the following differences:

1 A cheque sent by Ordan for $270 has not been allowed for in Alta’s statement.

2 Alta has not allowed for goods returned by Ordan $180.

3 Ordan made a contra entry, reducing the amount due to Alta by $3,200, for a balance due from Alta in Ordan’s

receivables ledger. No such entry has been made in Alta’s records.

What difference remains between the two companies’ records after adjusting for these items?

A $460

B $640

C $6,500

D $100

正确答案：D
3,980 – 270 – 180 – 3,200 = 330 : difference 100

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