注意:快来了解一下ACCA考试的相关信息吧!

发布时间:2020-09-03


各位小伙伴大家好!大家知道ACCA考试吗?大家了解这门考试吗?51题库考试学习网为大家带来了关于这门考试的相关信息,让我们一起来看看吧!

什么是ACCA:

ACCA在国内称为“国际注册会计师”,实际上是特许公认会计师公会(The Association Of Chartered Certified Accountants)的缩写,它是英国具有特许头衔的4家注册会计师协会之一,也是当今知名的国际性会计师组织之一。特许公认会计师公会成立于1904年,是目前世界上领先的专业会计师团体,也是国际上海外学员众多、学员规模发展迅速的专业会计师组织。英国立法许可ACCA会员从事审计、投资顾问和破产执行的工作。ACCA会员资格得到欧盟立法以及许多国家公司法的承认。ACCA是国际会计准则委员会(IASC)的创始成员,也是国际会计师联合会(IFAC)的主要成员,1999年2月联合国通过了以ACCA课程大纲为蓝本的《职业会计师专业教育国际大纲》,该大纲将作为世界各地职业会计师考试课程设置的一个衡量基准。

ACCA资格被认为是“国际财会界的通行证”。许多国家立法许可ACCA会员从事审计、投资顾问和破产执行工作。ACCA在欧洲会计专家协会(FEE)、亚太会计师联合会(CAPA)和加勒比特许会计师协会(ICAC)等会计组织中起着非常重要的作用。

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。

ACCA的有效期:

ACCA学员有七年的时间通过专业阶段的考试。如果学员不能在七年内通过所有专业阶段考试,那么超过七年的已通过专业阶段科目的成绩将作废,须重新考试。七年时限从学员通过第一门专业阶段考试之日算起。

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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。

(c) In November 2006 Seymour announced the recall and discontinuation of a range of petcare products. The

product recall was prompted by the high level of customer returns due to claims of poor quality. For the year to

30 September 2006, the product range represented $8·9 million of consolidated revenue (2005 – $9·6 million)

and $1·3 million loss before tax (2005 – $0·4 million profit before tax). The results of the ‘petcare’ operations

are disclosed separately on the face of the income statement. (6 marks)

Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

in undertaking your review of the audit working papers and financial statements of Seymour Co for the year ended

30 September 2006.

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

正确答案:

 

■ The discontinuation of the product line after the balance sheet date provides additional evidence that, as at the
balance sheet date, it was of poor quality. Therefore, as at the balance sheet date:
– an allowance (‘provision’) may be required for credit notes for returns of products after the year end that were
sold before the year end;
– goods returned to inventory should be written down to net realisable value (may be nil);
– any plant and equipment used exclusively in the production of the petcare range of products should be tested
for impairment;
– any material contingent liabilities arising from legal claims should be disclosed.
(ii) Audit evidence
■ A copy of Seymour’s announcement (external ‘press release’ and any internal memorandum).
■ Credit notes raised/refunds paid after the year end for faulty products returned.
■ Condition of products returned as inspected during physical attendance of inventory count.
■ Correspondence from customers claiming reimbursement/compensation for poor quality.
■ Direct confirmation from legal adviser (solicitor) regarding any claims for customers including estimates of possible
payouts.


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

(b) Assuming that the income from the sale of the books is not treated as trading income, calculate Bob’s taxable

income and gains for all relevant tax years, using any loss reliefs in the most tax-efficient manner. Your

answer should include an explanation of the loss reliefs available and your reasons for using (or not using)

them. (12 marks)

Assume that the rates and allowances for 2004/05 apply throughout this part of the question.

正确答案:

 


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