2021年ACCA考试的报名条件看这里

发布时间：2021-04-10

众所周知，参加一项考试最重要的就是报名，很多考生对于ACCA考试的报名条件不是很了解，接下来就和51题库考试学习网一起去了解下吧!

ACCA报考条件：

1.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;

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

3.未符合1、2项报名资格的16周岁以上的申请者，也可以先申请参加FIA(Foundations in Accountancy)基础财务资格考试。在完成基础商业会计(FAB)、基础管理会计(FMA)、基础财务会计(FFA)3门课程，并完成ACCA基础职业模块，可获得ACCA商业会计师资格证书(Diploma in Accounting and Business)，资格证书后可豁免ACCAF1-F3三门课程的考试，直接进入技能课程的考试。

在此分享几点ACCA考试学习技巧，以便大家查阅：

1.在阅读ACCA教材之前，请先阅读《ACCA Syllabus》，以了解每门课程的教学要求和教学目的，做到有的放矢。

2.具体看某一本教材，争取做到SQ3Rs,即Survey, Questions, Read, Recall, Review。

Survey：看某一章之前，浏览章节名称，阅读小结和教学目的，对整个章节的脉络有个大致了解。

Question：自己提出问题，即希望学完这一章，能够解决什么问题。教学目的中所提到的问题尤为重要。

Read：透彻阅读全章后，回答问题，并确认是否满足教学要求。做书中的案例和课本中的习题，分析答案。你也许会发现，把时间划分成20分钟或30分钟一段，可以保持精力集中。 Recall：每一部分/章节完成后，不参考课本，写下每一部分/章节的主题思想。

Review：审核所写是否正确。再阅读一遍章节，试着整体把握主题，将更有效果。最后能对照大纲想起每一部分的主要内容，主要计算方法和相关重要概念。但是没有必要过分精读，不要试图把每一部分背下来。

3. 在看书的同时做笔记非常重要，但不能是简单地照抄书本，必须用自己的话来做笔记，要求做到简明扼要、重点突出、条理清晰。把自己所记的笔记作为教材和相关参考资料的补充，更有利于大家掌握知识点。

看过51题库考试学习网给大家带来的关于ACCA考试报名条件的相关分享，是不是对于ACCA考试有了基本的了解了呢，符合报考条件的赶紧学习起来吧!

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。

4 When a prominent football club, whose shares were listed, announced that it was to build a new stadium on land

near to its old stadium, opinion was divided. Many of the club’s fans thought it a good idea because it would be more

comfortable for them when watching games. A number of problems arose, however, when it was pointed out that the

construction of the new stadium and its car parking would have a number of local implications. The local government

authority said that building the stadium would involve diverting roads and changing local traffic flow, but that it would

grant permission to build the stadium if those issues could be successfully addressed. A number of nearby residents

complained that the new stadium would be too near their homes and that it would destroy the view from their gardens.

Helen Yusri, who spoke on behalf of the local residents, said that the residents would fight the planning application

through legal means if necessary. A nearby local inner-city wildlife reservation centre said that the stadium’s

construction might impact on local water levels and therefore upset the delicate balance of animals and plants in the

wildlife centre. A local school, whose pupils often visited the wildlife centre, joined in the opposition, saying that whilst

the school supported the building of a new stadium in principle, it had concerns about disruption to the wildlife centre.

The football club’s board was alarmed by the opposition to its planned new stadium as it had assumed that it would

be welcomed because the club had always considered itself a part of the local community. The club chairman said

that he wanted to maintain good relations with all local people if possible, but at the same time he owed it to the fans

and the club’s investors to proceed with the building of the new stadium despite local concerns.

Required:

(a) Define ‘stakeholder’ and explain the importance of identifying all the stakeholders in the stadium project.

(10 marks)

正确答案：
4 (a) Stakeholders
Definition
There are a number of definitions of a stakeholder. Freeman (1984), for example, defined a stakeholder in terms of any
organisation or person that can affect or be affected by the policies or activities of an entity. Hence stakeholding can result
from one of two directions: being able to affect and possibly influence an organisation or, conversely, being influenced by it.
Any engagement with an organisation in whom a stake is held may be voluntary or involuntary in nature.
Tutorial note: any definition of a stakeholder that identifies bi-directional influence will be equally valid.
Importance of identifying all stakeholders
Knowledge of the stakeholders in the stadium project is important for a number of reasons. This will involve surveying
stakeholders that can either affect or be affected by the building of the stadium. In some cases, stakeholders will be
bi-directional in their stakeholding (claim) upon the stadium project. Stakeholders in the stadium project include the local
government authority, the local residents, the wildlife centre, the local school and the football club’s fans.
Stakeholder identification is necessary to gain an understanding of the sources of risks and disruption. Some external
stakeholders, such as the local government authority, offer a risk to the project and knowledge of the nature of the claim made
upon the football club by the stakeholder will be important in risk assessment.
Stakeholder identification is important in terms of assessing the sources of influence over the objectives and outcomes for the
project (such as identified in the Mendelow model). In strategic analysis, stakeholder influence is assessed in terms of each
stakeholder’s power and interest, with higher power and higher interest combining to generate the highest influence. In the
case, it is likely that the fans are more influential on the club’s objectives than, say, the local wildlife centre, as they have
more economic power over the club.
It is necessary in order to identify areas of conflict and tension between stakeholders, especially relevant when it is likely that
stakeholders of influence will be in disagreement over the outcomes for the project. In this case, for example, the claims of
the football club board and the local residents are in conflict.
There is a moral case for knowledge of how decisions affect people both inside the organisation or (as is the case with the
stadium project) externally.

5 You are an audit manager in Dedza, a firm of Chartered Certified Accountants. Recently, you have been assigned

specific responsibility for undertaking annual reviews of existing clients. The following situations have arisen in

connection with three client companies:

(a) Dedza was appointed auditor and tax advisor to Kora Co, a limited liability company, last year and has recently

issued an unmodified opinion on the financial statements for the year ended 30 June 2005. To your surprise,

the tax authority has just launched an investigation into the affairs of Kora on suspicion of underdeclaring income.

(7 marks)

Required:

Identify and comment on the ethical and other professional issues raised by each of these matters and state what

action, if any, Dedza should now take.

NOTE: The mark allocation is shown against each of the three situations.

正确答案：
5 DEDZA CO
(a) Tax investigation
■ Kora is a relatively new client. Before accepting the assignment(s) Dedza should have carried out customer due
diligence (CDD). Dedza should therefore have a sufficient knowledge and understanding of Kora to be aware of any
suspicions that the tax authority might have.
■ As the investigation has come as a surprise it is possible that, for example:
– the tax authority’s suspicions are unfounded;
– Dedza has failed to recognise suspicious circumstances.
Tutorial note: In either case, Dedza should seek clarification on the period of suspicion and review relevant procedures.
■ Dedza should review any communication from the predecessor auditor obtained in response to its ‘professional inquiry’
(for any professional reasons why the appointment should not have been accepted).
■ A quality control for new audits is that the audit opinion should be subject to a second partner review before it is issued.
It should be considered now whether or not such a review took place. If it did, then it should be sufficiently well
documented to evidence that the review was thorough and not a mere formality.
■ Criminal property includes the proceeds of tax evasion. If Kora is found to be guilty of under-declaring income that is a
money laundering offence.
■ Dedza’s reputational risk will be increased if implicated because it knew (or ought to have known) about Kora’s activities.
(Dedza may also be liable if found to have been negligent in failing to detect any material misstatement arising in the
2004/05 financial statements as a result.)
■ Kora’s audit working paper files and tax returns should be reviewed for any suspicion of fraud being committed by Kora
or error overlooked by Dedza. Tax advisory work should have been undertaken and/or reviewed by a manager/partner
not involved in the audit work.
■ As tax advisor, Dedza could soon be making disclosures of misstatements to the tax authority on behalf of Kora. Dedza
should encourage Kora to make necessary disclosure voluntarily.
■ Dedza will not be in breach of its duty of confidentiality to Kora if Kora gives Dedza permission to disclose information
to the tax authority (or Dedza is legally required to do so).
■ If Dedza finds reasonable grounds to know or suspect that potential disclosures to the tax authority relate to criminal
conduct, then a suspicious transaction report (STR) should be made to the financial intelligence unit (FIU) also.
Tutorial note: Though not the main issue credit will be awarded for other ethical issues such as the potential selfinterest/
self-review threat arising from the provision of other services.

(iv) The stamp duty and/or stamp duty land tax payable by the Saturn Ltd group; (2 marks)

Additional marks will be awarded for the appropriateness of the format and presentation of the memorandum

and the effectiveness with which the information is communicated. (2 marks)

正确答案：
(iv) Stamp duty and stamp duty land tax
– The purchase of Tethys Ltd will give rise to a liability to ad valorem stamp duty of ￡1,175 (￡235,000 x 0·5%).
The stamp duty must be paid by Saturn Ltd within 30 days of the share transfer in order to avoid interest being
charged. It is not an allowable expense for the purposes of corporation tax.

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.

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